The Internet supply chain: impact on accounting and logistics
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Basingstoke [u.a.]
Palgrave
2001
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXII, 298 S. Ill. |
| ISBN: | 0333949633 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV013749892 | ||
| 003 | DE-604 | ||
| 005 | 20010822 | ||
| 007 | t | ||
| 008 | 010530s2001 a||| |||| 00||| eng d | ||
| 020 | |a 0333949633 |9 0-333-94963-3 | ||
| 035 | |a (OCoLC)248283349 | ||
| 035 | |a (DE-599)BVBBV013749892 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-739 |a DE-634 | ||
| 082 | 0 | |a 658 | |
| 084 | |a QP 530 |0 (DE-625)141897: |2 rvk | ||
| 100 | 1 | |a Chorafas, Dimitris N. |d 1926-2014 |e Verfasser |0 (DE-588)107941961 |4 aut | |
| 245 | 1 | 0 | |a The Internet supply chain |b impact on accounting and logistics |c Dimitris N. Chorafas |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a Basingstoke [u.a.] |b Palgrave |c 2001 | |
| 300 | |a XXII, 298 S. |b Ill. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 0 | 7 | |a Wertschöpfungskette |0 (DE-588)4346401-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Electronic Commerce |0 (DE-588)4592128-3 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Management |0 (DE-588)4037278-9 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Wertschöpfungskette |0 (DE-588)4346401-4 |D s |
| 689 | 0 | 1 | |a Electronic Commerce |0 (DE-588)4592128-3 |D s |
| 689 | 0 | 2 | |a Management |0 (DE-588)4037278-9 |D s |
| 689 | 0 | |5 DE-604 | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009398806&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-009398806 | ||
Datensatz im Suchindex
| _version_ | 1804128569465503744 |
|---|---|
| adam_text | Contents
List of Tables x
List of Figures xi
Preface xiv
Acknowledgements xix
List of Abbreviations xx
PART 1 DEVELOPMENTS IN THE GLOBAL
ECONOMY WHICH AFFECT OUR DAILY BUSINESS
1 Membership of the Board of Directors is Indivisible
from the Management of Change 3
1 Introduction 3
2 The role of senior executives in the management
of change 4
3 The evolution of characteristic technology beyond
the year 2000 10
4 Overcoming disadvantages of scale and answering
the need for critical supporting services 13
5 Business practices, internal control, and the upkeep
of management culture 19
6 The regulators verdict: internal control can
significantly strengthen the practice
of management 22
7 The supervisory authorities emphasise the
importance of a company s auditing
programme 25
2 All Professionals Must Adapt to the Forces of
Internet Commerce 29
1 Introduction 29
2 The far reaching effects of technology on the
new economy 30
3 Impact of Internet technology on the evolving
competitive landscape 36
v
vi Contents
4 Cost estimates with Internet commerce:
reality or fantasy? 39
5 Broadband networks, Internet commerce and
nomadic computing 41 i
6 A businessman s view of the Internet and of the
management of change 45
7 Investments in technology which espouse the
viewpoint of alert businessmen 47
3 Strengths and Weaknesses of the GM, Ford,
DaimlerChrysler and Renault Nissan Supply
Chain Partnerships 51
1 Introduction 51
2 Basic notions underpinning the importance of the
supply chain in the new economy 53
3 The automobile industry is re inventing itself and
this has global consequences 57
4 COVISINT: the biggest supply chain on the Internet
(GM, Ford, DaimlerChrysler, Renault Nissan) 61
5 Taking the proverbial long hard look at the
Internet supply chain 65
6 Learning from the difficulties the COVISINT
partnership is going through 67
7 Cost control means a better bottom line, but also
requires challenging the obvious 70
4 Why Supply Chain Relationships Require Very
Efficient Accounting and Logistics 73
1 Introduction 73
2 General Electric s example: a lone wolf strategy
in Internet commerce 75
3 Internet auctions and the notion of trespassing
on the web 78
4 Dynamic pricing through B2B and B2C and
intrinsic time 83
5 Hidden costs associated with Internet commerce 87
6 Congestion problems of Internet commerce and
trucking service exchanges 89
7 If truck based home deliveries are part of the
problem, what is the solution? 93
Contents vii
5 The Selling of Banking Services on the Internet puts
Current Accounting Systems under Stress 97
1 Introduction 97
2 The changing concept of financial services
because of Internet banking 98
3 Risks associated with factors driving Internet
banking services, and the Wingspan.com debacle 102
4 An example from Citigroup: positioning our bank
against the forces of the twenty first century 107
5 Exploiting the level of business opportunity in
online asset management 111
6 The regulators see to it that money does not
become obsolete 114
7 Privacy and security considerations weigh heavily
on Internet banking 116
8 Controlling Internet crime: is it possible? 120
6 Rigorous Organisational Solutions: A Prerequisite
for a Successful Supply Chain 123
1 Introduction 123
2 The making of a dynamic organisation and its structure 124
3 Organisational prerequisites, relationship
strategies and technology 129
4 The impact of management culture on an
effective internal control system 132
5 The importance of a marketing organisation
and its information technology support 135
6 Cisco: a case study on marketing in the Internet
supply chain 139
7 Introducing smart technology into the supply chain 142
8 Organisational prerequisites for identification
in the physical and logical world 145
PART 2 THE CHANGING RESPONSIBILITIES OF
SENIOR MANAGEMENT IN A MODERN FIRM
7 One of the Big Challenges with Electronic Commerce:
Accounting for Taxation 151
1 Introduction 151
viii Contents
2 Old economy taxes, Internet taxes, and conflicts
of interest 154
3 Tax accounting is not an exact science, whether in
one country or in the global market 157
4 The search for an equitable and effective basis
of taxation 160
5 Basic concepts in taxing Internet commerce:
sales taxes and stable establishment 164
6 Internet commerce calls for thoroughly revamping
what is and what is not a sound taxation practice 167
7 Can Internet taxes capitalise on national and
international tax loopholes? 172
8 Getting our Company Ready for Shifts in Market Power 175
1 Introduction 175
2 Product lead times, cost efficiency and management
effectiveness 176
3 Supply chain relationships and realistic trade offs 180
4 Why senior management should care about
agency costs 182
5 Senior management and the legal risks facing
the company 188
6 Transparency is the direct responsibility of the
Chief Executive Officer 191
7 A case study with Wal Mart documents that
retail is detail 194
9 The Real Revolution in Computers and Communications
is in Logistics 199
1 Introduction 199
2 In the most general sense, logistics is the
art of computing 200
3 Is modern logistics an art or a science? 204
4 Logistics, virtual companies and Internet commerce 209
5 Challenges posed by inventorying corporate
knowledge 214
6 Warehousing policies, inventory control and
massive data sets 218
7 Why sophisticated logistics solutions mean
market clout 222
Contents ix
10 How Time Constrained Applications and Data
Filtration Impact on Accounting and Logistics 227
1 Introduction 227
2 Accounting practices, data filtration and
dynamic patterning 228
3 The message conveyed by a pattern of real time
financial data 233
4 Better accounting procedures require simulation
at the enduser end 236
5 Steps in developing a better approach to
pattern recognition 240
6 Market data filters are a prerequisite to
sound management practice 243
11 Operational Risk with Supply Chain: Privacy and Security 248
1 Introduction 248
2 The effects of insecurity on electronic commerce 249
3 An effective solution to security needs
skill and understanding 253
4 The regulators address the challenge of
improving personal privacy 256
5 The conflict between personal privacy and security 259
6 Digital signatures and digital certificates 262
7 Rules, regulations and conflicting laws
governing digital signatures 264
Appendix of Participating Organisations 269
Index 291
List of Tables
3.1 Change agents and their impact on products
and services 52
5.1 Online accounts and assets of three firms using
the Internet 106
5.2 The pattern of investment management habits in
America and Europe 113
x
List of Figures
1.1 There is a common core to the four responsibilities
crucial to the proper management of any enterprise 6
1.2 The driving forces of the insurance industry s
globalisation increase the need for efficient
management of change 7
1.3 Benefits of liberalisation for emerging market economies 9
1.4 Any company feels the impact of internal and
external factors which influence its course 14
1.5 Pareto s Law can be instrumental in highlighting salient
problems in procurement and inventory management 16
2.1 The increase in online penetration is rapid, but it
is not uniform 31
2.2 Ten factors characterising the migration from
the old economy to the new economy 32
2.3 Specialised providers exist in virtually all steps of the
value chain: an example from the insurance industry 34
2.4 The Internet s impact on commercial channels
and expected results 42
3.1 Software supported functions entering into play
in Internet purchasing activities 54
3.2 Trends in spending on motor vehicles, computers
and software by the Japanese auto industry
during the coming years 58
3.3 The biggest profits for American auto dealers now
lie in logistics, from finance to servicing 61
3.4 Ford versus GM: net profit per vehicle in the
second quarter of 2000 63
4.1 Higher end estimates of current and projected
transaction revenue through Internet commerce 74
4.2 Block diagram of the procedure characterising
a German Federal bond auction 80
4.3 The impact of intrinsic time on market
activity and volatility 86
4.4 Intrinsic time is essentially a process of physical time
deformation to account for market activity 86
5.1 Number of banks in the USA adopting Internet banking 100
xi
xii List of Figures
5.2 Every loans officer should be operating online
to four databases 101
5.3 Transaction costs in banking are dropping substantially
because of networking 104
5.4 Four alternative strategies in Internet banking 108
5.5 Internet banking will force the integration of the loans
book within the landscape of other databases 112
5.6 As the twentieth century came to a close, reports of
stolen or misused social security numbers in the
USA increased exponentially 119
6.1 Organisational chart of a manufacturing company
with many divisions 126
6.2 Organisational chart of a commercial bank 127
6.3 The best way to frame a job description is through
responsibilities and indicators, with objectives being
defined yearly 128
6.4 There are orders of magnitude in difference between
fine grain and coarse grain information 138
6.5 Probably unknown to its user, a banker s cheque has
embedded in it two layers of metadata 139
7.1 Globalisation poses major problems in finding out
the interfaces between legal issues and taxation 153
7.2 Internet commerce is a complex web with no easy answer
to who, when and how much is liable for sales taxes 168
8.1 A frame of reference for well managed inventory
procurement and usage 177
8.2 The interaction between business function and
supporting information services 183
8.3 Rapid project development through the use of
prototyping helps to reduce agency costs 186
8.4 Limitations of past approaches to be corrected
by new technology 197
9.1 Companies with higher operating margins
swamp costs of goods sold while spending
on sales and marketing 203
9.2 There is a negative correlation between earnings
per share and days supply in inventory 208
9.3 Market positioning works both ways, affecting many
critical elements 211
9.4 A layered architecture is advisable in facing the
challenges of online trading and procurement 213
List of Figures xiii
9.5 The four major reasons promoting database
bandwidth impact on one another 216
9.6 Establishing a transition policy within the framework
of an enterprise architecture 219
9.7 The solution space for integrated logistics can be served
only through high performance computing power 225
10.1 There is a bifurcation in accounting requirements
according to the chosen implementation domain 229
10.2 Performance requirements and processing
characteristics of time sensitive applications
are distinct from those of number crunching 230
10.3 The structure of an information environment
correlates with its intended usage 232
10.4 Any financial transaction has costs and risks,
but also profits (a different model prevails
with non events) 238
10.5 User specific and task specific agents work in
tandem with processes which run under a monitor 245
|
| any_adam_object | 1 |
| author | Chorafas, Dimitris N. 1926-2014 |
| author_GND | (DE-588)107941961 |
| author_facet | Chorafas, Dimitris N. 1926-2014 |
| author_role | aut |
| author_sort | Chorafas, Dimitris N. 1926-2014 |
| author_variant | d n c dn dnc |
| building | Verbundindex |
| bvnumber | BV013749892 |
| classification_rvk | QP 530 |
| ctrlnum | (OCoLC)248283349 (DE-599)BVBBV013749892 |
| dewey-full | 658 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658 |
| dewey-search | 658 |
| dewey-sort | 3658 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. publ. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01509nam a2200385 c 4500</leader><controlfield tag="001">BV013749892</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20010822 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">010530s2001 a||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0333949633</subfield><subfield code="9">0-333-94963-3</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)248283349</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV013749892</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-739</subfield><subfield code="a">DE-634</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">658</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 530</subfield><subfield code="0">(DE-625)141897:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Chorafas, Dimitris N.</subfield><subfield code="d">1926-2014</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)107941961</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">The Internet supply chain</subfield><subfield code="b">impact on accounting and logistics</subfield><subfield code="c">Dimitris N. Chorafas</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1. publ.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Basingstoke [u.a.]</subfield><subfield code="b">Palgrave</subfield><subfield code="c">2001</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XXII, 298 S.</subfield><subfield code="b">Ill.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Wertschöpfungskette</subfield><subfield code="0">(DE-588)4346401-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Electronic Commerce</subfield><subfield code="0">(DE-588)4592128-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Management</subfield><subfield code="0">(DE-588)4037278-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Wertschöpfungskette</subfield><subfield code="0">(DE-588)4346401-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Electronic Commerce</subfield><subfield code="0">(DE-588)4592128-3</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Management</subfield><subfield code="0">(DE-588)4037278-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009398806&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-009398806</subfield></datafield></record></collection> |
| id | DE-604.BV013749892 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:51:20Z |
| institution | BVB |
| isbn | 0333949633 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009398806 |
| oclc_num | 248283349 |
| open_access_boolean | |
| owner | DE-739 DE-634 |
| owner_facet | DE-739 DE-634 |
| physical | XXII, 298 S. Ill. |
| publishDate | 2001 |
| publishDateSearch | 2001 |
| publishDateSort | 2001 |
| publisher | Palgrave |
| record_format | marc |
| spelling | Chorafas, Dimitris N. 1926-2014 Verfasser (DE-588)107941961 aut The Internet supply chain impact on accounting and logistics Dimitris N. Chorafas 1. publ. Basingstoke [u.a.] Palgrave 2001 XXII, 298 S. Ill. txt rdacontent n rdamedia nc rdacarrier Wertschöpfungskette (DE-588)4346401-4 gnd rswk-swf Electronic Commerce (DE-588)4592128-3 gnd rswk-swf Management (DE-588)4037278-9 gnd rswk-swf Wertschöpfungskette (DE-588)4346401-4 s Electronic Commerce (DE-588)4592128-3 s Management (DE-588)4037278-9 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009398806&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Chorafas, Dimitris N. 1926-2014 The Internet supply chain impact on accounting and logistics Wertschöpfungskette (DE-588)4346401-4 gnd Electronic Commerce (DE-588)4592128-3 gnd Management (DE-588)4037278-9 gnd |
| subject_GND | (DE-588)4346401-4 (DE-588)4592128-3 (DE-588)4037278-9 |
| title | The Internet supply chain impact on accounting and logistics |
| title_auth | The Internet supply chain impact on accounting and logistics |
| title_exact_search | The Internet supply chain impact on accounting and logistics |
| title_full | The Internet supply chain impact on accounting and logistics Dimitris N. Chorafas |
| title_fullStr | The Internet supply chain impact on accounting and logistics Dimitris N. Chorafas |
| title_full_unstemmed | The Internet supply chain impact on accounting and logistics Dimitris N. Chorafas |
| title_short | The Internet supply chain |
| title_sort | the internet supply chain impact on accounting and logistics |
| title_sub | impact on accounting and logistics |
| topic | Wertschöpfungskette (DE-588)4346401-4 gnd Electronic Commerce (DE-588)4592128-3 gnd Management (DE-588)4037278-9 gnd |
| topic_facet | Wertschöpfungskette Electronic Commerce Management |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009398806&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT chorafasdimitrisn theinternetsupplychainimpactonaccountingandlogistics |