Introduction........
The notion of supply chain has been
existing since the businesses were organized in
such a way that finished products or goods be
delivered to the end customers while the
notion of supply chain management (SCM)
arose in 1982 and was developed by two
consultants: R. Oliver şi M. Webber. To get to
know the relationship between suppliers and
customers is crucial because of the two
reasons: first, the supplier can establish an
advantageous market by focusing on profitable
customers and second, the costing is used to
evaluate customers based on the services they
benefit from and also on the capacity to trace
and understand this costing by taking into
account the actual costs. This approach
enabled many companies to significantly
improve the price limits to their key
customers.