Developing cost management in customer-supplier relationships: Three case studies

Journal of Purchasing and Supply Management

Volumn 10, Issue 2, 2004, Pages 65-77

  Kulmala, Harri I ^a  

^a TAMPERE UNIVERSITY OF TECHNOLOGY   (Finland)

Author keywords

Cost accounting; Cost management; Customer supplier relationship; Network; Purchasing

Indexed keywords

EID: 1942476527     PISSN: 14784092     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.pursup.2004.02.003     Document Type: Article

References (69)

1. Anderson J.C. Håkansson H. Johanson J. Dyadic business relationships within a business network context Journal of Marketing 58 4 1994 1-15
2. Axelsson B. Laage-Hellman J. Nilsson U. Modern management accounting for modern purchasing European Journal of Purchasing & Supply Management 8 1 2002 53-62
3. Baily P. Purchasing and Supply Management 1963 Chapman & Hall London
4. Bensaou M. Portfolios of buyer-supplier relationships Sloan Management Review 40 4 1999 35-44
5. Berry T. Ahmed A. Cullen J. Dunlop A. The consequences of inter-firm supply chains for management accounting Management Accounting 75 10 1997 74-75
6. Brennan R. Turnbull P.W. Adaptive behavior in buyer-supplier relationships Industrial Marketing Management 28 5 1999 481-495
7. Campbell N.C.G. An interaction approach to organizational buying behavior Journal of Business Research 13 1 1985 35-48
8. Campbell N.C.G. Strategy towards buyers: evaluating porter's framework in the packaging industry Industrial Marketing & Purchasing 3 1 1988 5-17
9. Carr C. Ng J. Total cost control: nissan and its uk supplier partnerships Management Accounting Research 6 4 1995 346-365
10. Carter C.R. Ethical issues in interorganizational buyer-supplier relationships: a dyadic examination Journal of Operations Management 18 2 2000 191-208
11. Christopher M. 1998. Logistics and Supply Chain Management. Strategies for Reducing Cost and Improving Service. Financial Times Management. 2nd Edition. Pitman Publishing, London.
12. Cokins G. Measuring costs across the supply chain Cost Engineering 43 10 2001 25-31
13. Cooper R. Slagmulder R. Target Costing and Value Engineering 1997 The IMA Foundation for Applied Research Inc. Productivity Press Portland
14. Cooper R. Slagmulder R. Cost management beyond the boundaries of the firm Strategic Finance 79 9 1998 18-20
15. Cooper R. Slagmulder R. Develop profitable new products with target costing Sloan Management Review 40 4 1999 23-33
16. Cooper R. Slagmulder R. Supply Chain Development for the Lean Enterprise-Interorganizational Cost Management 1999 The IMA Foundation for Applied Research Inc. Productivity Press Portland
17. Dekker H.C. 2000 Control of interorganizational relationships-theory development and an empirical investigation. Proceedings of the second Conference on New Directions in Management Accounting: Innovations in Practice and Research. 1, 303-338. December 14-16, Brussels, Belgium.
18. Dekker H.C. van Goor A.R. Supply chain management and management accounting: a case study of activity-based costing International Journal of Logistics: Research and Applications 3 1 2000 41-52
19. Donaldson B. O'Toole T. Classifying relationship structures: relationship strength in industrial markets Journal of Business & Industrial Marketing 15 7 2000 491-506
20. Dubois A. Pedersen A-C. Why relationships do not fit into purchasing portfolio models-a comparison between the portfolio and industrial network approaches European Journal of Purchasing and Supply Management 8 1 2002 35-42
21. Dyer J.H. How chrysler created an American keiretsu Harvard Business Review 74 4 1996 42-56
22. Ellram L.M. A structured method for applying purchasing cost management tools International Journal of Purchasing and Materials Management 32 1 1996 11-20
23. Fiocca R. Account portfolio analysis for strategy development Industrial Marketing Management 11 1 1982 53-62
24. Frey Jr. S.C. Schlosser M.M. Abb and ford: creating value through cooperation Sloan Management Review. 35 1 1993 65-72
25. Gumbleton K. Lean supplier networks. In: Cooper R. Slagmulder R. (Eds.), Supply Chain Development for the Lean Enterprise-Interorganizational Cost Management 1999 115-144 The IMA Foundation for Applied Research Inc. Productivity Press Portland
26. Gummesson E. Qualitative Methods in Management Research 1991 Sage Newbury Park
27. Håkansson H. International Marketing and Purchasing of Industrial Goods-An Interaction Approach 1982 IMP Gourp Wiley, Newyork
28. Håkansson H. Snehota I. No business is an island Scandinavian Journal of Management 5 3 1989 187-200
29. Handfield R.B. Krause D.R. Scannel T.V. Monczka R.M. Avoid the pitfalls in supplier development Sloan Management Review 42 2 2000 37-49
30. Harland C.M. Lamming R.C. Zheng J. Johnsen T.E. A taxonomy of supply networks Journal of Supply Chain Management 37 4 2001 20-27
31. Henderson B.D. Perspectives on the Product Portfolio 1970 Boston Consulting Group Boston
32. Hines P. purchasing for lean production: the new strategic agenda International Journal of Purchasing and Materials Management 32 1 1996 2-14
33. Hopwood A.G. looking across rather than up and down: on the need to explore the lateral processing of information Accounting Organizations and Society 21 6 1996 589-590
34. Kakabadse N. Kakabadse A. Outsourcing: a pradigm shift Journal of Management Development 19 8 2000 670-728
35. Kapoor V. Gupta A. Aggressive sourcing: a free market approach Sloan management review, Cambridge 39 1 1997 21-31
36. Kraljic P. purchasing must become supply management Harvard Business Review 61 2 1983 109-117
37. Krapfel Jr. R.E. Salmond D. Spekman R. a strategic approach to managing buyer-seller relationships European Journal of Marketing 25 9 1991 22-37
38. Kulmala H.I. Open-book accounting in networks The Finnish Journal of Business Economics 52 2 2002 157-177
39. Kulmala H.I. Paranko J. Uusi-Rauva E. The role of cost management in network relationships International Journal of Production Economics 79 1 2002 33-43
40. Lahikainen T. Paranko J. Seppänen M. 2000. Implementing activity-based costing in an enterprise resource planning system. Papers presented at the 11th International Working Seminar on Production Economics, February 21-25, 2000, Igls/Innsbruck, Austria. Pre-Prints 1. pp. 193-209.
41. Lambert D.M. Cooper M.C. Issues in supply chain management Industrial Marketing Management 29 1 2000 65-83
42. Lazar F.D. Project partnering: improving the likelihood of win/win outcomes Journal of Management Engineering 16 2 2000 71-83
43. Lukka K. Kasanen E. The problem of generalizability: anecdotes and evidence in accounting research Accounting Auditing & Accountability Journal 8 5 1995 71-90
44. Lyly-Yrjänäinen J. Kulmala H.I. Paranko J. 2000 A practical activity-based costing application in logistics business. Proceedings of the second Conference on New Directions in Management Accounting: Innovations in Practice and Research. 2. December 14-16, 2000. Brussels, Belgium, pp. 483-500.
45. Markowitz H. Portfolio selection Journal of Finance 7 1 1952 77-91
46. Matikainen E. Efficient governance of interorganizational business relationship 1998 Doctoral thesis Helsinki School of Economics and Business Administration
47. McIvor R. A practical framework for understanding the outsourcing process Supply Chain Management: An International Journal 5 1 2000 22-36
48. Mohr J. Spekman R. Characteristics of partnership success: partnership attributes, communication behavior and conflict resolution techniques Strategic Management Journal 15 1994 135-152
49. Mouritsen J. Hansen A. Hansen C.Ø. Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting Management Accounting Research 12 2 2001 221-244
50. Munday M. Buyer-supplier partnerships and cost data disclosure Management Accounting 70 6 1992 28-32
51. Munday M. Accounting cost data disclosure and buyer-supplier partnerships: a research note Management Accounting Research 3 3 1992 245-250
52. Nellore R. Taylor J.E. Using portfolio approaches to manage engineering-purchasing-supplier interaction Production and Inventory Management Journal 41 1 2000 6-12
53. Olsen R.F. Ellram L.M. A portfolio approach to supplier relationships Industrial Marketing Management 26 2 1997 101-113
54. Ouchi W.G. A conceptual framework for the design of organizational control mechanisms Management Science 25 9 1979 833-848
55. Porter M.E. Competitive Strategy 1980 The Free Press New York
56. Seal W. Cullen J. Dunlop A. Berry T. Ahmed M. Enacting a european supply chain: a case study on the role of management accounting Management Accounting Research 10 3 1999 303-322
57. Seppänen M. Lyly Yrjänäinen J. Jämsen M. Kulmala H.I. Lahikainen T. Paranko J. 2002. Kannattavuuden jäljillä-yritysverkoston kustannuslaskenta ja sen kehittäminen. MET. Vantaa (in Finnish).
58. Sheppard B.H. Sherman D.M. The Grammars of Trust: A Model and General Implications Academy of Management Review 23 3 1998 422-437
59. Sheth J.N. A model of industrial buyer behavior Journal of Marketing 37 1973 50-56
60. Sheth J.N. Sharma A. Supplier relationships-emerging issues and challenges Industrial Marketing Management 26 2 1997 91-100
61. Spina G. Zotteri G. The implementation process of customer-supplier relationship: lessons from a clinical perspective International Journal of Operations and Production Management 20 10 2000 1164-1182
62. Stuart I. Deckert P. McCutcheon D. Kunst R. Case study-a leveraged learning network Sloan Management Review 39 4 1998 81-93
63. Tanaka T. Target costing at toyota Journal of Cost Management 7 1 1993 4-11
64. Tomkins C. Interdependencies trust and information in relationships alliances and networks Accounting Organizations and Society 26 2 2001 161-191
65. Trent R.J. Monczka R.M. purchasing and supply management: trends and changes throughout the 1990s Journal of Supply Chain Management 34 4 1998 2-11
66. Turnbull P.W. A review of portfolio planning models for industrial marketing and purchasing management European Journal of Marketing 24 3 1990 7-21
67. Varis V. Toimintoperusteinen kustannuslaskenta komponenttitoimituksissa 2001 M.Sc. Thesis. TUT Industrial Management Tampere (in Finnish)
68. Virolainen V-M. 1998 Motives, circumstances, and success factors in partnership sourcing. Lappeenranta University of Technology. Dissertation thesis, Research papers 71. Lappeenranta 232 p.
69. Yin R.K. 1994 Case study research-design and methods. Applied Social Research Methods Series Vol. 5, 2nd Edition Sage, Newyork park.