value chain supply chain and key success factors a survey 362059

Value chain, supply chain, and key success factors. A survey on the ways organizations are changing their management accounting systems reported the following:

a. Company A now prepares a value chain income statement for each brand it sells.

b. Company B now presents in a single report all costs related to achieving high quality levels in its products.

c. Company C now presents in its performance reports estimates of the manufacturing costs of its two most important competitors, in addition to its own manufacturing costs.

d. Company 0 now contracts with its suppliers to frequently deliver small quantities of materials directly to the production floor

e. Company E now reports the percentage of times it fails to meet delivery dates that it has promised to customers.

Link each of these changes to value chain or supply chain analysis or to the key success factors that are important to managers.