The relevance of value chain analysis for SMEs : a case study / Sakthi Mahenthiran and Fatimah Bujang
This is a case study undertaken to highlight the importance of undertaking value chain analysis for small and medium sized enterprises in Malaysia. The study uses Porter's (1985) five-force analysis and Riley's (1987) cost driver analysis to highlight the value of reconfiguring the existin...
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Faculty of Accountancy & Accounting Research Institute (ARI)
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Online Access: | http://ir.uitm.edu.my/id/eprint/13690/ http://ir.uitm.edu.my/id/eprint/13690/1/AJ_SAKTHI%20MAHENTHIRAN%20MAR%2003.pdf |
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uitm-136902016-07-21T08:13:02Z http://ir.uitm.edu.my/id/eprint/13690/ The relevance of value chain analysis for SMEs : a case study / Sakthi Mahenthiran and Fatimah Bujang Mahenthiran, Sakthi Bujang, Fatimah Malaysia Small business Wood products. Furniture This is a case study undertaken to highlight the importance of undertaking value chain analysis for small and medium sized enterprises in Malaysia. The study uses Porter's (1985) five-force analysis and Riley's (1987) cost driver analysis to highlight the value of reconfiguring the existing value chain of the furniture industry. Major contribution of this study is to highlight the role government subsidies have played in fragmenting this industry and shaping the existing value chain. Additionally, the study speculates as to the reasons why management accounting practices such as activity based cost management are wrongly perceived as being not relevant by the small family owned company that is investigated in this study. Study also highlights some of the weaknesses such as the lack of professional management skills in Small and Medium Enterprises (SMEs) to reconfigure the value chain and improve their profitability. Faculty of Accountancy & Accounting Research Institute (ARI) 2003 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/13690/1/AJ_SAKTHI%20MAHENTHIRAN%20MAR%2003.pdf Mahenthiran, Sakthi and Bujang, Fatimah (2003) The relevance of value chain analysis for SMEs : a case study / Sakthi Mahenthiran and Fatimah Bujang. Malaysian Accounting Review, 2 (1). pp. 46-56. ISSN 1675-4077 |
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Digital Repository |
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institution |
Universiti Teknologi MARA |
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UiTM Institutional Repository |
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Online Access |
language |
English |
topic |
Malaysia Small business Wood products. Furniture |
spellingShingle |
Malaysia Small business Wood products. Furniture Mahenthiran, Sakthi Bujang, Fatimah The relevance of value chain analysis for SMEs : a case study / Sakthi Mahenthiran and Fatimah Bujang |
description |
This is a case study undertaken to highlight the importance of undertaking value chain analysis for small and medium sized enterprises in Malaysia. The study uses Porter's (1985) five-force analysis and Riley's (1987) cost driver analysis to highlight the value of reconfiguring the existing value chain of the furniture industry. Major contribution of this study is to highlight the role government subsidies have played in fragmenting this industry and shaping the existing value chain. Additionally, the study speculates as to the reasons why
management accounting practices such as activity based cost management are wrongly perceived as being not relevant by the small family owned company that is investigated in this study. Study also highlights some of the weaknesses such as the lack of professional management skills in Small and Medium Enterprises (SMEs) to reconfigure the value chain and improve their profitability. |
format |
Article |
author |
Mahenthiran, Sakthi Bujang, Fatimah |
author_facet |
Mahenthiran, Sakthi Bujang, Fatimah |
author_sort |
Mahenthiran, Sakthi |
title |
The relevance of value chain analysis for SMEs : a case study / Sakthi Mahenthiran and Fatimah Bujang |
title_short |
The relevance of value chain analysis for SMEs : a case study / Sakthi Mahenthiran and Fatimah Bujang |
title_full |
The relevance of value chain analysis for SMEs : a case study / Sakthi Mahenthiran and Fatimah Bujang |
title_fullStr |
The relevance of value chain analysis for SMEs : a case study / Sakthi Mahenthiran and Fatimah Bujang |
title_full_unstemmed |
The relevance of value chain analysis for SMEs : a case study / Sakthi Mahenthiran and Fatimah Bujang |
title_sort |
relevance of value chain analysis for smes : a case study / sakthi mahenthiran and fatimah bujang |
publisher |
Faculty of Accountancy & Accounting Research Institute (ARI) |
publishDate |
2003 |
url |
http://ir.uitm.edu.my/id/eprint/13690/ http://ir.uitm.edu.my/id/eprint/13690/1/AJ_SAKTHI%20MAHENTHIRAN%20MAR%2003.pdf |
first_indexed |
2023-09-18T22:50:11Z |
last_indexed |
2023-09-18T22:50:11Z |
_version_ |
1777417491935395840 |