Practical Aspects of Supply Chain Management in Cost management Accounting Application in Dairy Cattlebreeding of Vologda Region (Russian Federation)

Olga I. Barinova

International Journal of Supply Chain Management
Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)

Abstract- Abstract: Many authors argue that it is essential for a company to know the true costs of supply chain management (SCM) in order to achieve its objectives. The article describes the practical experience of cost management application in the dairy industry of the Vologda Region (Russian Federation). They identified the problems in the organization of cost accounting, which are primarily the absence of methodological support for this process and the necessary regulations. The author outlines the areas for improvement that take into account the industry specifics.