témavezető: Kamann Dirk-Jan Ferdinand
helyszín (magyar oldal): University of Pannonia helyszín rövidítés: PE
A kutatási téma leírása:
significance and relevance of the topic
The unfolding climate crisis carries the potential for being one of mankind’s greatest challenge of the time. Finding ways to battle against this threat is a well-recognized goal both for organizations and individuals worldwide. Procurement is no exception, and what’s more, it could also play a pivotal role in this matter due to its nature – Procurement controls the source, the cost, and the quality of all services and materials an organization requires to its everyday operation. In other words, Procurement is the place where a company can inspect all aspects – including environmental aspects – of its necessities.
True Cost Accounting (furthermore: TCA) offers a unique cost control method for companies, as it assigns the cost of each activity to a specific product or service which has consumed the activity during its creation or provision including the emerging environmental costs. Due to its nature, TCA carries the opportunity to address environmental costs better than before. And while Procurement tools and metrics are already set up, a different approach introduced by TCA just might place a proper equipment and mindset into the hands of Procurement to fully leverage its controlling potential.
Main objectives of the research
The purpose of my research is to get a thorough picture about the status of individual businesses: how the activity-based costing contributes to their sustainability, what best practices could be identified to implement it, how TCA effects the companies’ sustainability, the procurement cost pool and processes and the supplier relationships.
Supervisors’ publications (related to the topic)
Bood, R.P., and D.J.F. Kamann (1994), Het ABC van uitbesteden (The ABC of outsourcing), in Maandblad voor Accountancy en Bedrijfseconomie (MAB), 68, 12, pp. 686-696.
Kamann, D.J.F. en R.P. Bood (1996), Studie uitbesteding Informatiediensten N.V. Gasunie, O.R. Gasunie, Groningen: Kamann Consultancy B.V.
Kamann, D.J.F. et al (1996), Positiebepaling Consumptiemelk, O.R. Frico Melkprodukten en O.R. Frico Versservice, Groningen: Kamann Consultancy B.V.
előírt nyelvtudás: english felvehető hallgatók száma: 1
Jelentkezési határidő: 2024-08-31
2024. IV. 17. ODT ülés Az ODT következő ülésére 2024. június 14-én, pénteken 10.00 órakor kerül sor a Semmelweis Egyetem Szenátusi termében (Bp. Üllői út 26. I. emelet).
Bejelentkezés
