The Impact of supply chain management approach on cost calculation

ABSTRACTDoctorateThe Impact of Supply Chain Management Approach on Cost Calculationsmail ELAGÖZDokuz Eylul UniversityInstitute Of Social SciencesDepartment of ManagementEither it is a manufacturing, trading or service firm, all the business that hasoutcomes should make the activity of supply. For this reason, the function of supplyis the most basic and strategic function of businesses. The function of supply has theresponsibility of supplying the inputs with optimum price, quality and quantity at theright time. But although its? strategic importance, the function of procurement is notplaced in our business literature and at businesses as a free function.Supply chain management requires integrity of supply, purchasing, production,marketing and logistics activities and requires maintainig the conformity of activitiesconducted by the member organizations of the chain. Furthermore, supply chainmanagemet is a multidimensional management mentality which takes the suppliersinto consideration as a strategic shareholder and develops relations within this frameand changes the organizational and management structure.It is very difficult to reduce costs without measuring and analyzing. Classifyingthe costs and revenue components within the framework of supply chainmanagement is crucial in that it helps pinpoint the items to improve in cost reductionand revenue generation.In this study, the cost and the revenue components of a manufacturing firmfrom the automotive industry were evaluated on the base of a classification andaccordingly the effects of supply chain management implementations on cost weredetermined.Key World: 1) Supply 2) Supply Chain Management 3) Supplier Relations4) Cost 5) Automotive Industryv