Results 1 to 10 of about 1,153 (73)

Inter-Organizational Cost Management and Open Book Accounting: A Review

Asian Journal of Accounting Perspectives, 2016
This paper aims to review the recent literature on inter-organizational cost management (IOCM) and open book accounting (OBA) practices, and their relationship with cost reduction.
Bakil DhaifAllah, Sofiah Md Auzair, Ruhanita Maelah, Md Daud Ismail   +3 more
doaj   +9 more sources

role of critical success factors in economic intelligence systems for improving the effectiveness of inter-organizational cost management (IOCM)

International journal of health sciences, 2022
Determining the indicators of the success of these systems from its inception must be clearly documented for all parties involved in the work of the organization to achieve a high flow of implementation, by examining the type of correlation between the critical success factors of economic intelligence systems, and accounting information systems, as the
Ahmed Hamzah Abbas, Zaid Aed Mardan
core   +4 more sources

Identification and classification of open book accounting dimensions [PDF]

Management Science Letters, 2014
This study aims to identify and to classify Open book accounting (OBA) dimensions according to inter-organizational cost management (IOCM). The study selects six university professors in the field of accounting and by studying the theoretical literature ...
Leila Sadeghi, Iman Jokar
doaj   +3 more sources

The effect of relational factors on open-book accounting and inter-organizational cost management in buyer–supplier partnerships

Journal of Purchasing and Supply Management, 2011
Open-book accounting (OBA) - the systematic disclosure and discussion of cost data between partner firms - is indispensable for revealing additional cost reduction opportunities that become feasible through the joint efforts of different organizations ...
Felix Isbruch, Moeller, Klaus, Isbruch, Felix, Klaus Möller, Windolph, Melanie, Melanie Windolph   +5 more
exaly   +3 more sources

Identification and classification of open book accounting dimensions by considering inter-organizational cost management: A case study of petrochemical companies listed in Tehran Stock Exchange [PDF]

Management Science Letters, 2014
This study aims to identify and to classify Open book accounting (OBA) dimensions according to inter-organizational cost management (IOCM) in petrochemical companies listed in Tehran Stock Exchange.
Leila Sadeghi, Iman Jokar
doaj   +2 more sources

KOMPLEKSITAS PRODUK DAN KUALITAS KOMUNIKASI TERHADAP INTER-ORGANIZATIONAL COST MANAGEMENT DAN OPEN BOOK ACCOUNTING

Jurnal Buana Akuntansi, 2022
Tujuan dari penelitian ini adalah untuk menguji pengaruh antara kompleksitas produk dan kualitas komunikasi terhadap IOCM dan OBA. Penelitian sebelumnya telah dilakukan di negara-negara lain seperti di Negara-negara Eropa dan Amerika.
Imam Abu Hanifah, Agus Sholikhan Yulianto   +1 more
core   +2 more sources

Measuring inter-organizational cost management and open book accounting

Jurnal Pengurusan, 2019
This paper reports the findings of a study aimed at developing valid measurement for interorganizational cost management (IOCM) and open book accounting (OBA) constructs.
Jawatankuasa Kerja PSM UKM
core   +2 more sources

Prescriptive cost management for lean supply chains: Extending inter-organizational cost management through ratio project planning

Advances in Production Management Systems, 2016
All rights reserved. Nowadays, companies belonging to global supply chains should rely on the co-operation from suppliers to achieve their business objectives and the required profit levels.
Afonso, Paulo, Paulo Afonso, João Leite, Leite, João   +3 more
core   +2 more sources

The Application of IOCM for the Improvement of Supply-Chain Performance

Korean Management Science Review, 2014
Jong-Min Choe
exaly   +2 more sources

THE EFFECT OF INTERNAL COST MANAGEMENT, INTEGRATION OF EXTERNAL AND INTERNAL INFORMATION SYSTEMS, AND FIBER CAPACITY ON INTER-ORGANIZATIONAL COST MANAGEMENT IN SUPPLY CHAINS (Empirical Studies in Manufacturing Companies in The Province of Banten)

, 2020
Inter-organizational cost management is a strategic cost management approach to managing costs that span organizational boundaries in supply chains.
G. Gunawan
semanticscholar   +1 more source