Abstract:

This study examines if it is a source of sustainable competitive advantage that customer accounting systems to be used in the short food supply chain with the purpose of allocation of resources. Even if there is a consensus that management accounting systems could cause competitive advantage, there is no agreement has yet been reached as to whether this advantage is generally temporary or sustainable This study is based on empirical data from a case research for a scientific cost research for fresh vegetable supply chain project. This article contributes to the current literature by adding argument about how customer accounting in the brief food supply chain will provide added value to producers by argueing the use of the brief food supply chain in establishing theory.