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Purpose The antecedents and cost management methods and their effects on the value creation of inter-organization are essential topics of inter-organizational cost management (IOCM) in a hybrid relational perspective. This study aims to develop a synthesis coordinating mechanism theory which combines supply network theory and transaction cost ...
Mohammed Belal Uddin +2 more
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Inter-organizational cost management in SME networks
Inter-organizational cost management is a fairly new phenomenon that has been studied primarily in hierarchical networks of the car and electronics industry. As these networks are usually led by large multinational firms, inter-organizational cost management in networks comprising SMEs has gained far less attention to date.
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Inter-organizational cost management: exploring the role of maturity models
Purpose – This paper explores the role and value of maturity models in creating the conditions for effective inter-organizational cost management actions. At present, many contributions have deepened our understanding of the conditions enabling cost management in inter-organizational settings.
Magnacca, Fabio +2 more
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Abstract Inter-organizational cost management is a strategic cost management approach to managing costs that span organizational boundaries in supply chains. Drawing on the resource-based view of the firm, we develop a model to predict which inter-related resources might enable companies to manage inter-organizational costs.
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