It is often easy to see how a supply chain works in a manufacturing or retailing business, but what about a services business such as an accounting firm, a financial planning business, or an IT consultancy? Consider the following questions when thinking about the supply chain for a service business:

1. What would the supply chain look like for an accounting firm? Would it have the same primary and support activities as a manufacturing business? How might they differ?

2. What would the "materials" or other inputs be for an accounting firm?

3. How do you think service firms manage knowledge and knowledge-based products that create business value for their clients?