مقالات حسابداری مدیریت

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عنوان اصلی مقاله :

Interorganizational cost management in the exchange process

ترجمه عنوان مقاله : مدیریت هزینه های درون سازمانی در فرآیند تبادل

مولفین :
Henrik Agndala, Ulf Nilssonb,

سال : 2009
تعداد صفحه : 17
حجم :428 کیلو
نوع فایل : PDF

چکیده مقاله :

a b s t r a c t
This paper explores interorganizational cost management (IOCM) practices in the exchange
process. IOCM can be defined as buyers’ and suppliers’ coordinated efforts to reduce costs.
Past research has primarily argued that such practices depend on component characteristics,
relationship characteristics, and characteristics of the transaction. Based on a study
of three buyer–supplier relationships, this article also finds variations in IOCM practices
between six main activities in the exchange process. In this process, the supplier’s management
accounting is found to be more important than recognized by prior research. The
deepest collaboration around IOCM issues and the greatest joint use of suppliers’ management
accounting in the three cases typically occurs in earlier activities in the exchange
process, including supplier selection, joint product design and joint manufacturing process
development. In later activities in the process, during full-speed production as well as
in product and manufacturing process redesign, suppliers’ managerial accounting plays a
lesser role in our study.

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