组织间成本管理研究述评

组织间成本管理（IOCM）是一种基于不同组织协调和合作的成本管理活动，是价值管理、供应链管理、组织理论、契约理论和成本管理集成形成的研究领域，是现代管理会计的重要发展方向之一。本文介绍了IOCM的发展背景、理论基础、主要研究内容和成果，并对其研究现状和未来发展做了简略的评论。

Thorough Survey and Analysis of Inter-Organization Cost Management

Inter-organization cost management(IOCM) is a kind of cost management activity based on coordination and cooperation among different organizations. As the integration of value-based management,supply chain management,organizational theories,contract theories and cost management,IOCM is an important tendency of modern management accounting. This paper describes the background and theoretical basis of IOCM,and introduces main contents and accomplishments of this area. Furthermore,this paper briefly analyses f...