The relevance of value chain analysis for SMEs : a case study / Sakthi Mahenthiran and Fatimah Bujang

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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Abstract

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.

Item Type: Article
Creators:
CreatorsEmail
Mahenthiran, SakthiUNSPECIFIED
Bujang, FatimahUNSPECIFIED
Subjects: ?? HD2341.M35 ??
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > New business enterprises > Malaysia
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Small business
T Technology > TS Manufactures > Wood technology. Lumber > Wood products. Furniture
Divisions: Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
ISSN: 1675-4077
Volume: 2
Number: 1
Page Range: pp. 46-56
Item ID: 13690
Uncontrolled Keywords: Small and medium sized enterprises, value chain, furniture industry
Last Modified: 21 Jul 2016 08:13
Depositing User: Staf Pendigitalan 1
URI: http://ir.uitm.edu.my/id/eprint/13690

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