Interorganizational cost management in the exchange process |
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Authors: | Henrik Agndal Ulf Nilsson |
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Affiliation: | 1. Department of Marketing and Strategy, Stockholm School of Economics, PO Box 6501, SE-113 83 Stockholm, Sweden;2. Faculty of Management, Sabanci University, 349 56 Istanbul, Turkey |
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Abstract: | 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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