Publicação

Inter-organisational cost management practices : blurring frontiers in operations management

Ver documento

Detalhes bibliográficos
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.
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

Registos relacionados

Registos relacionados