{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,2]],"date-time":"2026-04-02T00:25:04Z","timestamp":1775089504391,"version":"3.50.1"},"reference-count":80,"publisher":"Emerald","issue":"6","license":[{"start":{"date-parts":[[2023,7,25]],"date-time":"2023-07-25T00:00:00Z","timestamp":1690243200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["JEIM"],"published-print":{"date-parts":[[2023,11,8]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title><jats:p>This study aims to ground the assessment of the various costing perspectives associated with the dynamics of processed food supply chains (FSCs), for questing the avenues of profitability within a food processing enterprise.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title><jats:p>This study underpins the development of the relation hierarchical model, binding the cluster of the key costing enactors, with the various incurred costs in the food supply chain performance system. The developed model is seeded by the inputs gathered from the case enterprises under consideration, which is further contemplated by extending the fundamentals of bipolar fuzzy sets with the methodology of ELECTRE-II.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Findings<\/jats:title><jats:p>Secured primacies owing to the mutual correspondence between the costing cluster reveal the impact of procurement cost in the dynamics of FSC. Furthermore, an inference is grounded relative to the other entities of total costs like investment, production, transportation, distribution and retailing by considering the perspective of a case enterprise. It yields that procurement costing procedurals need to be deliberated supremely, considering the vitality of the costing perspective associated with the other procedurals of the case enterprise.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title><jats:p>The framework developed in the presented work clusters the various costing enactors along with the costings in processed FSCs, binding its holistic perspective rather than the discrete approach. The present research work provides an origin to explore the various miniatures more precisely succeeding to secure primacies for upscaling the profit-cost notions. As costing determines the avenues bundled with the production and consumption of various food commodities.<\/jats:p><\/jats:sec>","DOI":"10.1108\/jeim-02-2022-0057","type":"journal-article","created":{"date-parts":[[2023,7,22]],"date-time":"2023-07-22T03:07:27Z","timestamp":1689995247000},"page":"1454-1482","source":"Crossref","is-referenced-by-count":4,"title":["Mathematical depiction of costing\u00a0perspectives allied with the\u00a0dynamics of processed food\u00a0supply chain"],"prefix":"10.1108","volume":"36","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-9826-1203","authenticated-orcid":false,"given":"Janpriy","family":"Sharma","sequence":"first","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0002-7995-6990","authenticated-orcid":false,"given":"Mohit","family":"Tyagi","sequence":"additional","affiliation":[]},{"given":"Arvind","family":"Bhardwaj","sequence":"additional","affiliation":[]}],"member":"140","published-online":{"date-parts":[[2023,7,25]]},"reference":[{"issue":"4","key":"key2025061015091851400_ref001","article-title":"Food supply chain transformation through technology and future research directions\u2014a systematic review","volume":"5","year":"2021","journal-title":"Logistics"},{"key":"key2025061015091851400_ref002","first-page":"1","article-title":"ELECTRE-II method for group decision-making in Pythagorean fuzzy environment","volume":"51","year":"2021","journal-title":"Applied Intelligence"},{"issue":"5","key":"key2025061015091851400_ref003","doi-asserted-by":"crossref","first-page":"658","DOI":"10.1108\/JEIM-03-2018-0051","article-title":"A consumer behavioural approach to food waste","volume":"31","year":"2018","journal-title":"Journal of Enterprise Information Management"},{"issue":"3","key":"key2025061015091851400_ref004","doi-asserted-by":"crossref","first-page":"733","DOI":"10.1108\/JEIM-04-2021-424","article-title":"Determining sustainability key performance indicators for food loss reduction","volume":"34","year":"2021","journal-title":"Journal of Enterprise Information Management"},{"issue":"4","key":"key2025061015091851400_ref005","doi-asserted-by":"crossref","first-page":"322","DOI":"10.1002\/kpm.1645","article-title":"Managing operational risks through knowledge sharing in food supply chains","volume":"27","year":"2020","journal-title":"Knowledge and Process Management"},{"issue":"8","key":"key2025061015091851400_ref006","doi-asserted-by":"crossref","first-page":"1589","DOI":"10.1108\/IMDS-09-2016-0357","article-title":"Food supply chain integrity: the need to go beyond certification","volume":"117","year":"2017","journal-title":"Industrial Management and Data Systems"},{"issue":"21","key":"key2025061015091851400_ref007","article-title":"Digitalization and future agro-food supply chain management: a literature-based implication","volume":"13","year":"2021","journal-title":"Sustainability"},{"issue":"2","key":"key2025061015091851400_ref008","first-page":"223","article-title":"Effect of variability on Cronbach alpha reliability in research practice","volume":"17","year":"2021","journal-title":"Jurnal Matematika, Statistika Dan Komputasi"},{"key":"key2025061015091851400_ref009","doi-asserted-by":"crossref","first-page":"198","DOI":"10.1016\/j.foodcont.2013.11.016","article-title":"Temperature management for the quality assurance of a perishable food supply chain","volume":"40","year":"2014","journal-title":"Food Control"},{"key":"key2025061015091851400_ref010","doi-asserted-by":"crossref","first-page":"1528","DOI":"10.1016\/j.jclepro.2016.09.227","article-title":"The prospects of zero-packaging grocery stores to improve the social and environmental impacts of the food supply chain","volume":"140","year":"2017","journal-title":"Journal of Cleaner Production"},{"issue":"2","key":"key2025061015091851400_ref011","doi-asserted-by":"crossref","first-page":"448","DOI":"10.1111\/ajae.12170","article-title":"COVID\u201019 and the demand for online food shopping services: empirical evidence from taiwan","volume":"103","year":"2021","journal-title":"American Journal of Agricultural Economics"},{"key":"key2025061015091851400_ref012","article-title":"Food loss and waste in food supply chains. 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