haku: @author Poppo, L. / yhteensä: 6
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Tekijä:Walker, G.
Poppo, L.
Otsikko:Profit centers, single-source suppliers, and transaction costs
Lehti:Administrative Science Quarterly
1991 : MAR, VOL. 36:1, p. 66-87
Asiasana:PROFIT CENTRES
COST ACCOUNTING
MANUFACTURING INDUSTRY
SUPPLY
MARKETS
DECENTRALISATION
Kieli:eng
Tiivistelmä:The transaction-cost theory is criticised in that it overstates the effect of asset specialization on vertical integration and understates the costs of managing interunit relationships within an organization, particularly for nonstandard organizations and markets. The theory is simultaneously applied to decentralized supply relationships in a manufacturing corporation and to the corporation's relationships with single-source suppliers. It is claimed that specialized assets have lower transaction costs within the organization. Corporate decentralization and relational contracting in the market diminish the role of asset specificity.
SCIMA tietueen numero: 93009
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