A Management Dashboard Model For Supply Chain Cost Estimations

Abstract

As many organizations are unable to alter existing accounting systems for an Activity Based-type costing requirement, a "Dashboard" Costing Model is proposed. The model will 1) empirically verify management assumptions regarding actual Supply Chain costs, 2) satisfy management's objectives for acceptable accuracy and simplicity and 3) contribute to the current body of research by providing alternative methods of estimating Supply Chain costs within the Transaction Cost Economics framework. Future studies can expand upon this costing methodology, and test its applicability with other organizations in other industries for accuracy improvement and refinement.