JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Vol 33 No 1 (2026): April

Costing techniques in supply chain cost management: A systematic literature review

Akhter, Bilkis (Unknown)
Sarker, Md. Maksudur Rahman (Unknown)



Article Info

Publish Date
21 Apr 2026

Abstract

This article aims to present an integrated synthesis of the key components of supply chain cost management (SCCM) practices. To achieve this objective, we conducted a rigorous systematic literature review of scholarly publications focusing on SCCM. A structured content analysis was performed on carefully selected studies published over the past two decades in English-language, peer-reviewed journals. The findings indicate that both internal and inter-organizational costing techniques play a significant role in shaping effective SCCM practices and are positively associated with improved SCCM outcomes. By synthesizing the existing literature, this study identifies internal and inter-organizational costing techniques as fundamental components of SCCM and clarifies their relationships with various cost management outcomes within supply chains. These techniques emphasize coordinated and harmonized practices among supply chain partners to achieve greater cost efficiency and transparency. The study also highlights several avenues for future research in this domain. Furthermore, it provides practical managerial implications for supply chain partners seeking to strengthen cost management performance across their supply networks.

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Journal Info

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Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to ...