According to these models, managers in many industries are attempting to expend SCM better through the use of such techniques as JIT, total quality management, Lean Production, and computerized schedule of enterprise resource planning, ABC and kaizen. Among these techniques, ABC is one of the most important techniques for improving organizational performance and SCM [8, 9]. Lin et al. [10] by adopting a combination of ABC & SCM stated that ABC is as a complex system that can help managers for strategically important business decisions. They contend advanced that each part of the decision-making process in SCM requires distinct cost information, and the relationship between ABC and SCM is very clear. They also argued that the development and importance of the cost information in SCM will be increased by combining SCM and ABC.