دانلود مقاله ISI انگلیسی شماره 21098
عنوان فارسی مقاله

توسعه مدیریت هزینه در روابط مشتری تامین کننده: مطالعات سه مورد

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
21098 2004 13 صفحه PDF سفارش دهید 8330 کلمه
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Developing cost management in customer–supplier relationships: three case studies
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Purchasing and Supply Management, Volume 10, Issue 2, March 2004, Pages 65–77

کلمات کلیدی
حسابداری هزینه - مدیریت هزینه - روابط مشتری - تامین کننده - شبکه - خرید
پیش نمایش مقاله
پیش نمایش مقاله توسعه مدیریت هزینه در روابط مشتری تامین کننده: مطالعات سه مورد

چکیده انگلیسی

This study describes cost management development projects in three customer–supplier relationships and analyzes these projects from the perspective of relationships. Differences in suppliers’ objectives, actions taken, and results gained in the projects were found in the explorative study, although the customer's objective was the same in all cases. The use of cost information depended on the balance of power between firms, on the trust between personnel, and on the volume of the firms’ mutual business.

مقدمه انگلیسی

Purchasing literature of the last decade emphasizes analyzing customer–supplier relationships (CSRs) because of their significant role in the success of individual firms (Mohr and Spekman, 1994; Lambert and Cooper, 2000). Interorganizational practices have become important in the manufacturing industry, partly due to the cost pressure caused by decreasing price levels and partly due to firms’ concentration on their core competencies. “[O]rganizational buying is dramatically shifting from the transaction oriented to the relational oriented philosophy, and will shift from a buying process to a supplier relationship process” ( Sheth and Sharma, 1997, p. 91). Because of this shift, much of the past research on buying behavior will become obsolete ( Sheth and Sharma, 1997, p. 92). One of the trends in purchasing research has been the classification of CSRs in order to illustrate the structure of the supply base ( Krapfel et al., 1991; Olsen and Ellram, 1997; Kapoor and Gupta, 1997; Matikainen, 1998; Handfield et al., 2000). Efficient management of the supply base has become a challenge ( Trent and Monczka, 1998, pp. 6–7), in part because the supply base is turning into a tiered network in which the number of direct CSRs per firm decreases ( Hines, 1996; Gumbleton, 1999; Kulmala et al., 2002). From the network perspective arises also critical aspects on the applicability of CSR classifications ( Dubois and Pedersen, 2002). Outsourcing and supply chain development are often motivated by cost, which is one reason why firms have paid attention to efficient management of CSRs (Virolainen, 1998; Matikainen, 1998). Some studies of cost information1 and its use in CSRs exist (Munday (1992a) and Munday (1992b); Anderson et al., 1994; Carr and Ng, 1995; Ellram, 1996; Christopher, 1998; Cooper and Slagmulder (1997) and Cooper & Slagmulder (1999b); Seal et al., 1999; Dekker, 2000; Cokins, 2001; Mouritsen et al., 2001; Tomkins, 2001; Kulmala, 2002). Some of the studies describe and analyze interorganizational cost management (IOCM) practices (see e.g. Cooper & Slagmulder, 1999b; Mouritsen et al., 2001; Kulmala et al., 2002), but lack the analysis of empirical cost management development from the point of view of CSRs. The state of affairs highlights the need for knowledge: “How does the nature of a CSR influence interorganizational cost management development?” The objectives of this study are to describe cost management development projects in three CSRs (the projects increase empirical knowledge of cost management development carried out across the boundaries of a single firm), and to analyze these three projects from the CSR perspective (empirical evidence is provided on differences between the CSRs in which the cost management development projects were conducted). The research method is the case study. Three cost management development projects (CMDPs) in a firm network are analyzed from the CSR point of view.

خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.