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Topics: Supply chain management, Supply chain, Management Pages: 62 (12739 words) Published: February 28, 2014
Statements on Management Accounting
BUSINESS PERFORMANCE MANAGEMENT

TITLE

Implementing
Integrated Supply Chain
Management for
Competitive Advantage

CREDITS
This statement was approved for issuance as a
Statement on Management Accounting by the
Management Accounting Committee (MAC) of the
Institute of Management Accountants (IMA® IMA
).
appreciates the collaborative efforts of the Finance
Business Solutions Group at Arthur Andersen LLP and
the work of Dr. C.J. McNair, CMA, of Babson College,
who drafted the manuscript.

Published by
Institute of Management Accountants
10 Paragon Drive
Montvale, NJ 07645
www.imanet.org

All rights reserved

IMA Publication Number 00352

ISBN 0-86641-282-4

Special thanks go to Randolf Holst, CMA (Canadian),
Manager of Knowledge Creation at Arthur Andersen, for
his continuing oversight during the development of the
Statement. IMA thanks the Consortium for Advanced
Manufacturing-International (CAM-I) for their support in
the development of this SMA. IMA is also grateful to
the members of the Management Accounting
Committee for their contributions to this effort.

Copyright © 1999 in the United States
of America by Institute of Management
Accountants and Arthur Andersen LLP

Statements on Management Accounting
BUSINESS PERFORMANCE MANAGEMENT

Implementing Integrated Supply Chain
Management for Competitive Advantage
TABLE OF CONTENTS
I. Rationale . . . . . . . . . . . . . . . . . . . . . . . 1 II. Scope . . . . . . . . . . . . . . . . . . . . . . . . . 1 III. Defining Integrated Supply Chain
Management (ISCM) . . . . . . . . . . . . . . . .1
IV. Stages of Supply Chain Management . . . .5
V. Why Implement ISCM? . . . . . . . . . . . . . . .7
VI. The Role of Management Accounting . . . .9
VII. ISCM Implementation Steps . . . . . . . . .10
Concept Phase
Assessing Supply Chain
Opportunities . . . . . . . . . . . . . . . . .10

Exhibits
Exhibit 1:
Exhibit
Exhibit
Exhibit
Exhibit
Exhibit
Exhibit

Developing an ISCM Vision . . . . . . .12
Conversion Phase
Developing an ISCM Strategy . . . . . .15
Creating the Optimum ISCM
Organizational Structure . . . . . . . . .17
Establishing the ISCM Information
and Communication Network . . . . . .18
Execution Phase
Translating ISCM Strategies
into Actions . . . . . . . . . . . . . . . . . .22
VIII. Conclusion . . . . . . . . . . . . . . . . . . . . .28 Glossary
Bibliography

Exhibit
Exhibit
Exhibit

The Flow of Goods, Information,
and Funds in a Supply Chain . . . . .2
2: The SCOR Model . . . . . . . . . . . . . .3
3: SCOR Core Activities . . . . . . . . . . .4
4: Using SCOR to Document a
Supply Chain . . . . . . . . . . . . . . . .5
5: Stages of Supply Chain
Management . . . . . . . . . . . . . . . . .7
6: ISCM Implementation Steps . . . .10
7: Elements of Demand Flow
Strategy . . . . . . . . . . . . . . . . . .13
8: Critical Supply Chain
Requirements . . . . . . . . . . . . . . .19
9: Supply Chain Process Owner
Options . . . . . . . . . . . . . . . . . . .23
10: ISCM Cost/Benefit Impact . . . . . .27

BUSINESS PERFORMANCE MANAGEMENT

I . R AT I O N A L E
Increasingly, many organizations have begun to
embrace the concept of integrated supply chain
management. Studies in various industries have
shown that supply chain performance could
improve if trading partners were able to mutually
assess expected consumer demand and plan
supply correspondingly.
For example, the 1993 Efficient Consumer
Response (ECR) study sponsored by the grocery
industry showed that there were excessive inventories in the grocery supply chain. The study estimated that the industry could save $30 billion annually—about 11 percent of supply chain
costs—if suppliers, distributors, and grocers
could use technology to work closely to deliver
products more efficiently to consumers. It was
estimated that in the dry-goods segment of the
industry, inventories were at 104 days...
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