Cost Management and Diversified Inter-organizational Relationships : Current States and Research Directions [PDF]
, 2020 サプライヤーなど他企業との協働が企業のコスト優位へとつながることから，管理会計研究では，組織間関係を対象としたコストマネジメントについて議論するための“組織間コストマネジメント（IOCM）”といわれる領域が発展している。これまで，企業で実践される優れたコストマネジメント技法に着目するとともに，当該技法を実践するうえで直面する管理問題への対処について様々な産業を対象に知見が蓄積されてきた。一方で，目まぐるしく変化する経営環境のもとで組織間関係も多様化しており ...
井上, 慶太, Inoue, Keita
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Inter-Organisational Cost Management and Governance Mechanisms: A Conceptual Review
, 2022 Interorganisational cost management focuses on cost minimisation through strategic alliance with the aim of creating competitive advantages and ensuring sustainability of the bottom line. This study’s main purpose is the synthesis of governance mechanism
Musa Jerry, Ph.D, Ishaku Thomas, Ph.D
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Inter-Organizational Cost Management and Its Influencing Factors : A Review of Survey Research [PDF]
, 2020 組織間コストマネジメントは，他企業との連携によって，1つの企業では実現が困難な原価低減を目指す活動である。従来は，バイヤー・サプライヤーなどによるコストマネジメントを支援するうえで望ましい技法について理論的に議論されてきた。一方，こうした技法が必ずしも理論的に考えられてきたような管理につながるとは限らないことにも注意が必要である。実際に技法の導入を試みたものの期待されているようには進まない場合も少なくない。そのため，組織間コストマネジメントがどのような状況で促進（あるいは，阻害 ...
井上, 慶太, Inoue, Keita
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, 2020 الملخص: تهدف الدراسة إلى التعرف على أثر إدارة التکلفة البینیة لأعضاء سلسلة التورید على أمن المعلومات المحاسبیة، ولتحقیق هذا الهدف تم تقسیم البحث إلی شقین، الشق النظری لتأصیل مجهـود البحث وإستطلاع الجهود السابقة فی هذا المجال، والشق التطبیقـی لإختبـار ...
Ahmed Kamoza, Walid Ahmed, Mohamed Mousa
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Management of inter-organizational costs in relationships between producers and sugar energy plant
, 2023 Agribusiness companies face challenges related to climatic factors, product perishability, seasonality and market uncertainties; these reasons demand cost management strategies to remain competitive in the market.
Brito, Maria Tereza Silva
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, 2015 Esta tese aborda a relação entre a gestão de custos inter-organizacional (GCI), custos de transação (CT), e gestão de riscos em alianças (GRA) em empresas que operam no Brasil. O método de pesquisa foi o survey, com aplicação de um questionário.
Souza, Rodrigo Paiva
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, 2016 The purpose of this study is to examine the implementing of internal electronic integration, external electonic integration in inter-organizational cost management.
Galih Fajar Muttaqin
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Práticas de contabilidade gerencial em relacionamentos fornecedor-comprador da indústria automotiva sob a perspectiva do capital social [PDF]
, 2022 Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Contabilidade, Florianópolis, 2022.Relacionamentos interorganizacionais (RIOs) são firmados na busca das organizações por vantagens ...
Rengel, Rodrigo
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The cost management and control of inter-organisational relationships: a case from the Greek shipping industry [PDF]
, 2010 Inter-organisational cost management and control (IOCM and control) is generally defined as a means whereby independent organisations protect their interests and coordinate resources to create value from their inter-organisational relationships (IORs ...
Glyptis, Loukas G., Glyptis, Loukas G
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Inter-organisational cost management practices : blurring frontiers in operations management
, 2010 During the last decades, firms have been increasingly focusing on their core activities and outsourcing a considerable part of their operations to their suppliers.
Afonso, Paulo, Nunes, Manuel L.
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