Inter-organisational cost management practices : blurring frontiers in operations management
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 fro...
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| Format: | conferencePaper |
| Language: | eng |
| Published: |
2010
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| Online Access: | http://hdl.handle.net/1822/18365 |
| Country: | Portugal |
| Oai: | oai:repositorium.sdum.uminho.pt:1822/18365 |
| Summary: | 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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