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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Main Authors: Mahenthiran, Sakthi, Bujang, Fatimah
Format: Article
Language:English
Published: Faculty of Accountancy & Accounting Research Institute (ARI) 2003
Subjects:
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
id uitm-13690
recordtype eprints
spelling 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
repository_type Digital Repository
institution_category Local University
institution Universiti Teknologi MARA
building UiTM Institutional Repository
collection 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
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