Considers some of the assumptions underpinning the utilisation of activity‐based costing (ABC) and throughput accounting (TA) systems in relation to Internet retail shopping. It shows that there is a role for both ABC and TA systems depending on where managerial attention is directed towards...

The concept of taxonomy is applied to inventory management in a supply‐chain using the example of the US textile industry. Through classification and standardisation of issues related to inventory management problems, it is shown how inventory models and techniques can be generalised across...

The launch of a wave of Internet grocery retailers over the last five years was a serious attempt to challenge the dominant supermarket business model. However, after a string of business failures, it is evident that the task of selling groceries on the Internet and delivering to the home of the...

Looks at how Safeway plc is helping the environment through its supply chain. Does this by using recyclable packing on its products, examining route and method of transport to market. Concludes that by recognizing environmental challenges organizations can benefit not only themselves, but all of...

Defines and discusses the level of quick response implementation by fashion retailers, their understanding of quality response (QR) is explored and the processes for replenishments examined. This exploratory study, based on a survey of fashion retailers trading in the UK, revealed that...

Purpose The purpose of this paper is to analyse whether the adoption of e-commerce improves company business, innovation and operational performance and whether sales internationalisation might moderate this relationship. Design/methodology/approach The research is based on a survey within the...

Supply chain management is a major issue in many industries as firms realize the importance of creating an integrated relationship with their suppliers and customers. Managing the supply chain has become a way of improving competitiveness by reducing uncertainty and enhancing customer service....

This article examines the use of target costing as a means to improve the management of supply chains. A discussion of the shortcomings of traditional and activity‐based cost management approaches to supply chain management provides the basis for exploring the use of target costing within...

Concerns about cost management have led purchasing officers of many companies to look for new solutions – an Internet‐based electronic procurement system. The promise of Web procurement has made it one of the hottest topics of business‐to‐business e‐commerce. The promise is simple: to...