The study reveals accounting-based management control system practices that are conducive to managing integrated and flexible supply chains toward increasing customer satisfaction. Moreover, it explores how supply chain integration can be increased. This study also examines the relevant managerial methods to build the most effective supply chains in each stage of the product or service life cycle. Furthermore, this study explores the appropriate managerial methods of various types of supply chains, including a nonprofit network (disaster relief supply chain).

本研究揭示了以会计为基础的管理控制系统实践，有助于管理整合和灵活的供应链，以提高客户满意度。此外，还探讨了如何提高供应链集成度。本研究亦探讨在产品或服务生命周期的每一阶段建立最有效供应链的相关管理方法。此外，本研究探讨不同类型供应链的适当管理方法，包括非营利网络（救灾供应链）。