Business Management White Papers

SAS Value Chain Analytics: At Last, Financial Transparency - The Evolution of Financial Analysis in the Retail/CPG Industry

Overview The ongoing debate about the differences between activity-based costing and value chain analysis has diluted many important issues and prevented many companies from implementing these costing methods effectively. As this paper demonstrates, both activity-based costing and value chain analysis have their proper places in the retail/consumer packaged goods (CPG) industry. This white paper first provides a history of financial analysis in the retail/CPG industry, including discussions of processes such as direct product profitability, customer account profitability and activity-based costing. The paper then explains how value chain analysis overcomes the hurdles of traditional supply/demand financial measurement to allow more complete financial transparency.

Further White Paper Details
PublisherSAS Institute File FormatPDF
Date PublishedJune 2003 Downloads85
FormatWhite Papers   
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