Tag Archives | Value Chain Analysis

Examples of Value Chain Analysis | Cost Accounting

The following points highlight the four main examples of value chain analysis. The examples are: 1. Value Chain, Tomato Ketchup Industry 2. Value Chain, 30 GB Version of Apple's Fifth-Generation IPod 3. Value Chain, Pharmaceutical Industry 4. Value Chain, Book Publishing Industry. Example # 1. Value Chain, Tomato Ketchup Industry: Let us take a simple example of tomato ketchup industry. [...]

By |2018-05-16T07:31:19+00:00May 16, 2018|Value Chain Analysis|Comments Off on Examples of Value Chain Analysis | Cost Accounting

Management Accountant and Value Chain Analysis

Porter identified the 'value chain' as a means of analysing an organisation’s strategically relevant activities in order to understand the behaviour of costs. Competitive advantage comes from carrying out those activities in a more cost effective way than ones competitors. M. Porter (in Competitive Advantage, 1985) breaks the Value Chain (VC) model into two distinctive types: these being primary and [...]

By |2016-06-18T06:59:42+00:00June 18, 2016|Value Chain Analysis|Comments Off on Management Accountant and Value Chain Analysis

Difference between TMA and VCA | Cost Accounting

The upcoming discussion will update you about the difference between Traditional Management Accounting (TMA) and Value Chain Analysis (VCA). Difference # Traditional Management Accounting (TMA): 1. Focus – Internal 2. Perspective – Value added 3. Cost driver concept – Single cost driver (cost is function of volume). Application at the time overall firm level (cost volume profit analysis) 4. Cost [...]

By |2023-06-21T14:20:49+00:00June 18, 2016|Difference Between|Comments Off on Difference between TMA and VCA | Cost Accounting
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