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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Faculty of Accountancy & Accounting Research Institute (ARI)
2003
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| Online Access: | https://ir.uitm.edu.my/id/eprint/13690/ |
| _version_ | 1848803295490998272 |
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| author | Mahenthiran, Sakthi Bujang, Fatimah |
| author_facet | Mahenthiran, Sakthi Bujang, Fatimah |
| author_sort | Mahenthiran, Sakthi |
| building | UiTM Institutional Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-14T21:36:58Z |
| format | Article |
| id | uitm-13690 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:36:58Z |
| publishDate | 2003 |
| publisher | Faculty of Accountancy & Accounting Research Institute (ARI) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-136902016-07-21T08:13:02Z https://ir.uitm.edu.my/id/eprint/13690/ The relevance of value chain analysis for SMEs : a case study / Sakthi Mahenthiran and Fatimah Bujang mar 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 https://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. (2003) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review.html>, 2 (1). pp. 46-56. ISSN 1675-4077 https://mar.uitm.edu.my/ |
| 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 |
| title | 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_short | 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 |
| topic | Malaysia Small business Wood products. Furniture |
| url | https://ir.uitm.edu.my/id/eprint/13690/ https://ir.uitm.edu.my/id/eprint/13690/ |