A STUDY ON COST ACCOUNTING CONSIDERATIONS FOR GLOBAL SUPPLY CHAINS: A CASE STUDY OF SHOPRITE
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- NGN 3000
Abstract: A STUDY ON COST ACCOUNTING CONSIDERATIONS FOR GLOBAL SUPPLY CHAINS: A CASE STUDY OF SHOPRITE
This research examines cost accounting considerations for global supply chains, focusing on Shoprite's operations in Lagos. The study's objectives are to analyze how cost accounting supports global supply chain management, assess its impact on financial performance, and identify the challenges faced. A survey design was employed, with data collected from 250 supply chain managers and cost accountants, derived using Taro Yamane's formula. A detailed case study of Shoprite in Lagos provided comprehensive insights. The reliability coefficient score was 0.89. Findings reveal that cost accounting plays a crucial role in managing global supply chains by providing detailed cost information and facilitating better decision-making. However, challenges such as complex regulations and data collection difficulties were noted. Recommendations include providing more training on cost accounting for global supply chains, simplifying data collection processes, and integrating cost accounting with other supply chain management practices to enhance overall performance.
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