组织间成本管理和供应商关系满意度的实证研究

企业为提高效益将更多的注意力关注于自己的核心竞争力,并将很多重要项目进行外包。同时为寻求成本控制即降低成本,以及技术的进步,企业需协同供应商开展组织间成本管理。对供应商来说披露成本信息会带来各种机会主义的风险。本研究通过202份问卷数据为基础,运用结构方程模型进行实证分析。研究结果表明,企业间开展组织间成本管理对供应商关系满意度的影响是正面的,供应商受益于组织间成本管理。组织间管理控制和信任这两种典型的商业交易中的治理机制对组织间成本调节而产生的关系结果的影响不一样,信任具有"独特的贡献力",而组织间管理控制的调节效应确不显著。

An Empirical Study of Inter-organizational Cost Management and Supplier＇s Relationship Satisfaction

In order to improve efficiency, enterprise will pay more attention on their own core competitiveness, and outsource a lot of important projects. At the same time, in order to seek cost control and reduce cost, improve technology, enterprise are required to carry out inter-organizational cost management with supplier. For suppliers, disclosing cost information will bring the risk of a variety of opportunism. This study was based on data from 202 questionnaires, using structural equation model for empirical analysis. The results show that the impact of inter-enterprise organizational cost management is positive for supplier＇s relationship satisfaction, and suppliers benefit from the inter-organizational cost management. The results of management control and trust between the organization both governance mechanisms typical commercial transactions cost of inter-organizational coordination and the relationship not the same, the trust has a unique contribution to the force, inter-organizational management control is not significant.