TFL Vsebine / Revija SIR*IUS

Integrated supply chain management as competitive advantage of a manufacturing company and management accounting tools in SCM

Namen prispevka je predstaviti pomen upravljanja oskrbne verige v proizvodnem podjetju ter orodja poslovodnega računovodstva za upravljanje oskrbne verige (SCM). Proizvodne družbe z uspešno integriranim procesom upravljanja oskrbne verige nadgradijo sodelovanje s kupci ter s tem učinkovitost in uspešnost prodaje. Nihanje povpraševanja družbe vgradijo v prodajne napovedi in jih redno prilagajajo. SCM skrbi za sinhrono delovanje digitalno podprtih procesov, podatkov in tehnologij, ki se prepletajo med členi celotne oskrbne verige. SCM pri odločitvah uporablja tudi finančne in denarne informacije poslovodnega računovodstva. Tako imata SCM in poslovodstvo več možnosti za uspešno poslovanje, saj so odločitve bolj podkrepljene z informacijami (izraženimi denarno in nedenarno). Zato so odločitve manj tvegane z več možnosti, da se uresničijo.

The purpose of this paper is to present the importance of supply chain management (SCM) in a manufacturing company, and management accounting tools in SCM. With a successfully integrated supply chain management process, manufacturing companies upgrade their cooperation with customers resulting in efficient and successful sales. Fluctuations in company’s demands are built into sales forecasts and adjusted regularly. SCM takes care of synchronous operation of digitally supported processes, data, and technologies, which are interwoven through the entire supply chain. SCM additionally uses financial information from management accounting in decision taking. In this way, SCM and management have a greater chance of business success, as decisions are more supported by information (monetary and non-monetary). As a result, decisions are less risky with a better chance of realization.