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Statements on Management Accounting
BUSINESS PERFORMANCE MANAGEMENT

TITLE

Implementing
Integrated Supply Chain
Management for
Competitive Advantage

CREDITS
This statement was approved for issuance as a
Statement on Management Accounting by the
Management Accounting Committee (MAC) of the
Institute of Management Accountants (IMA® IMA
).
appreciates the collaborative efforts of the Finance
Business Solutions Group at Arthur Andersen LLP and the work of Dr. C.J. McNair, CMA, of Babson College, who drafted the manuscript.

Published by
Institute of Management Accountants
10 Paragon Drive
Montvale, NJ 07645 www.imanet.org All rights reserved

IMA Publication Number 00352

ISBN 0-86641-282-4

Special thanks go to Randolf Holst, CMA (Canadian),
Manager of Knowledge Creation at Arthur Andersen, for his continuing oversight during the development of the
Statement. IMA thanks the Consortium for Advanced
Manufacturing-International (CAM-I) for their support in the development of this SMA. IMA is also grateful to the members of the Management Accounting
Committee for their contributions to this effort.

Copyright © 1999 in the United States of America by Institute of Management
Accountants and Arthur Andersen LLP

Statements on Management Accounting
BUSINESS PERFORMANCE MANAGEMENT

Implementing Integrated Supply Chain
Management for Competitive Advantage
TABLE OF CONTENTS
I. Rationale . . . . . . . . . . . . . . . . . . . . . . . 1
II. Scope . . . . . . . . . . . . . . . . . . . . . . . . . 1
III. Defining Integrated Supply Chain
Management (ISCM) . . . . . . . . . . . . . . . .1
IV. Stages of Supply Chain Management . . . .5
V. Why Implement ISCM? . . . . . . . . . . . . . . .7
VI. The Role of Management Accounting . . . .9
VII. ISCM Implementation Steps . . . . . . . . .10
Concept Phase
Assessing Supply Chain
Opportunities . . . . . . . . . . . . . . . . .10

Exhibits
Exhibit 1:
Exhibit
Exhibit
Exhibit