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| Author: | Cooper, R. Slagmulder, R. |
| Title: | Interorganizational cost management and relational context |
| Journal: | Accounting, Organizations and Society
2004 : JAN, VOL. 29:1, p. 1-26 |
| Index terms: | Alliances Cost accounting Interorganizational relations |
| Language: | eng |
| Abstract: | Several companies are forming alliances with their suppliers and customers that do not fit into the classical dichotomy of hierarchies and markets. The emergence of so-called hybrid relational forms makes the make-or-buy decision more complicated than the neo-classical economic perspective indicates. One outcome of these hybrid relational forms appears to be the development of cost management techniques that cross the organizational boundary between buyers and suppliers and whose objective is to reduce costs through collaborative efforts. This article explores how companeis enact interorganizational cost management during product design and characteristics of the relational contexts associated with them. |
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