文章基本信息

标题：The Impact of Supply Chain Management on Financial Performance and Responsibility Accounting Agribusiness Case from Egypt
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作者：Mohamed Ali Wahdan ; Mohamed Ali Wahdan ; Mohamed Ashraf Emam 等
期刊名称：Accounting and Finance Research
印刷版ISSN：1927-5986
电子版ISSN：1927-5994
出版年度：2017
卷号：6
期号：2
页码：136-149
DOI：10.5430/afr.v6n2p136
语种：English
出版社：Sciedu Press
摘要：This paper presents the impact of applying the supply chain management (SCM) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The main two research questions are: is there a significant impact of supply chain management on financial performance? and is there a significant relationship between supply chain management and financial performance as well as responsibility accounting? To answer the research questions, data was collected from financial statements of agribusiness case from Egypt and the survey was conducted. The findings of the study indicated that there is a significant impact of supply chain management on financial performance through enhancing the productivity, decreasing the cost and improving profitability. Moreover, applying the efficient supply chain management can improve the use of responsibility accounting through the efficient usage for the budget of the crop.
关键词：Supply chain management;Financial performance;Responsibility accounting;Agribusiness case study;Egypt