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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Bibliographic Details
Main Author: Afonso, Paulo (author)
Other Authors: Nunes, Manuel L. (author)
Format: conferencePaper
Language:eng
Published: 2010
Subjects:
Online Access:http://hdl.handle.net/1822/18365
Country:Portugal
Oai:oai:repositorium.sdum.uminho.pt:1822/18365