ABC+SCM=Sant?

Sammanfattning: Background: Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships. Purpose: The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively. Research method: The thesis takes it’s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics. Conclusions: The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management.