Publicação
Inter-organisational cost management practices : blurring frontiers in operations management
| Resumo: | During the last decades, firms have been increasingly focusing on their core activities and outsourcing a considerable part of their operations to their suppliers. Inter- organisational cost management (IOCM) expands the cost management philosophy of Target Costing (TC) to the suppliers blurring frontiers in new product development and operations management. Based on a case study in the automotive industry this paper presents and explains IOCM in practice and, particularly, it demonstrates that IOCM contributes to blur operations management in buyer-supplier relationships. |
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| Autores principais: | Afonso, Paulo |
| Outros Autores: | Nunes, Manuel L. |
| Assunto: | Cost management New product development Supply chain management |
| Ano: | 2010 |
| País: | Portugal |
| Tipo de documento: | comunicação em conferência |
| Tipo de acesso: | acesso restrito |
| Instituição associada: | Universidade do Minho |
| Idioma: | inglês |
| Origem: | RepositóriUM - Universidade do Minho |
| Resumo: | During the last decades, firms have been increasingly focusing on their core activities and outsourcing a considerable part of their operations to their suppliers. Inter- organisational cost management (IOCM) expands the cost management philosophy of Target Costing (TC) to the suppliers blurring frontiers in new product development and operations management. Based on a case study in the automotive industry this paper presents and explains IOCM in practice and, particularly, it demonstrates that IOCM contributes to blur operations management in buyer-supplier relationships. |
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