The transfer of existing management control systems (MCM) to the SCM is insufficient because these primarily aim at internal (company) needs.
Supply-chain management (SCM) has become increasingly relevant in theory and practice in light of more-complex supply chains.
Common management systems and instruments for performance measurement are developed, enabling guidance for individual companies and the entire supply chain.
Organizational objectives include the selection of strategic partners, the distribution of tasks among companies, process management and ensuring the provision of information to all participants.
The requirements for management accounting in supply chains are significantly higher than the provision of key figures, but this is a fundamental task.
The tasks and functions of controlling may be transferred to management accounting in supply chains, supplemented by a cross-company approach.
This ensures logistical processes between parties in a supply chain or the introduction of a common performance-measurement system for verification of lead times.
Compatibility of information technology is important for improved data transfer, so manual entry is limited and high availability guaranteed.
Several changes result from cross-company activity-based costing:[8] A primary task of management accounting in supply chains is performance measurement.
[9] Efficient resource management is critical to profitability; without an acceptable output, customers will turn to other supply chains.
Reductions in back orders, increased customer satisfaction and the ability to accommodate demand variations are advantages associated with flexibility.