Inter-organisational costing approaches: The inhibiting factors

International Journal of Logistics Management

Volumn 21, Issue 1, 2010, Pages 65-88

  Bastl, Marko ^a   Grubic, Tonci ^b   Templar, Simon ^a   Harrison, Alan ^a   Fan, Ip Shing ^b  

^a CRANFIELD UNIVERSITY   (United Kingdom)

^b CRANFIELD UNIVERSITY   (United Kingdom)

Author keywords

Operating costs; Organizational economics; Supply chain management

Indexed keywords

EID: 79953853327     PISSN: 09574093     EISSN: 17586550     Source Type: Journal    
DOI: 10.1108/09574091011042188     Document Type: Article

References (87)

1. Akkermans, H.A., Bogerd, P., Yucesan, E., van Wassenhove, L.N. The impact of ERP on supply chain management: exploratory findings from European Delphi study European Journal of Operational Research 146 20 2003 284-301
2. Armstrong, P. The costs of activity-based management Accounting, Organizations and Society 27 1/2 2002 99-120 (Pubitemid 39659545)
3. Assink, M. Inhibitors of disruptive innovation capability: a conceptual model European Journal of Innovation Management 9 2 2006 215-33 (Pubitemid 43570528)
4. Axelsson, B., Laage-Hellman, J., Nilsson, U. Modern management accounting for modern purchasing European Journal of Purchasing & Supply Chain Management 8 1 2002 53-62
5. Blocher, E.J., Chen, K.H., Cokins, G., Lin, T.W. Cost Management: A Strategic Emphasis McGraw-Hill/Irwin New York, NY 2005 3rd ed.
6. Bookbinder, J.H., Zarour, F.H. Direct product profitability and retail shelf-space allocation models Journal of Business Logistics 22 2 2001 183-208 (Pubitemid 38178385)
7. Borin, N., Farris, P. An empirical comparison of direct product profit and existing measures of SKU productivity Journal of Retailing 66 3 1990 297-314
8. Bowersox, D., Closs, D.J., Stank, T.P. 21st Century Logistics: Making Supply Chain Integration a Reality Council of Logistics Management Oak Brook, IL 1999
9. Braithwaite, A., Samakh, E. The cost-to-serve method The International Journal of Logistics Management 9 1 1998 66-84
10. Chopra, S., Meindl, P. What will drive the enterprise software shakeout? Supply Chain Management Review 7 2003 50-7 (January-February)
11. Christopher, M. Logistics and Supply Chain Management Financial Times London 1998
12. Christopher, M. Logistics and Supply Chain Management - Creating Value-adding Networks Financial Times London. 2005 3rd ed.
13. CIMA Management Accounting Official Terminology CIMA London 2000 2000th ed.
14. Cokins, G. Why is traditional accounting failing managers? Hospital Material Management Quarterly 20 2 1998 72-80
15. Cokins, G. Measuring costs across the supply chain AACE International Transactions 2000 1-8
16. Cokins, G. Measuring costs across the supply chain Cost Engineering 43 10 2001 25-31 (Pubitemid 33760353)
17. Cokins, G. Measuring profits and costs across the supply chain for collaboration Cost Management 17 5 2003 22-9
18. Cooper, R., Slagmulder, R. Strategic cost management Management Accounting 79 9 1998 19-20
19. Cooper, R., Slagmulder, R. Develop profitable new products with target costing Sloan Management Review 40 4 1999 23-33
20. Cooper, R., Slagmulder, R. Interorganizational costing - Part 1 Cost Management 17 5 2003a 14-21
21. Cooper, R., Slagmulder, R. Interorganizational costing - Part 2 Cost Management 17 6 2003b 12-24
22. Cooper, R., Slagmulder, R. Interorganizational cost management and relational context Accounting, Organizations and Society 29 1 2004 1-26 (Pubitemid 38102581)
23. Cooper, R., Yoshikawa, T. Inter-organizational cost management systems: the case of the Tokyo-Yokohama-Kamakura supplier chain International Journal of Production Economics 37 1 1994 51-62
24. Cullen, J., Berry, A.J., Seal, W., Dunlop, A., Ahmend, M., Marson, J. Interfirm supply chains: the contribution of management accounting Management Accounting 77 6 1999 30-2
25. Davenport, T.H., Brooks, J.D. Enterprise systems and the supply chain Journal of Enterprise Information Management 17 1 2004 8-19
26. Davenport, T.H., Harris, J.G., Cantrell, S. Enterprise systems and ongoing process change Business Process Management Journal 10 1 2004 16-26
27. Dekker, H., Smidt, P. A survey of the adoption and use of target costing in Dutch firms International Journal of Production Economics 84 3 2003 293-305
28. Dekker, H., 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
29. Dekker, H.C. Value chain analysis in interfirm relationships: a field study Management Accounting Research 14 1 2003 1-23 (Pubitemid 36280104)
30. Doherty, C., Maier, J., Simkin, L. DPP Decision support in retail merchandising OMEGA, International Journal of Management Sciences 21 1 1993 25-33
31. Dyer, J.H., Singh, H. The relational view: cooperative strategies and sources of interorganizational competitive advantage Academy of Management Review 23 4 1998 660-79
32. Ellram, L.M. A taxonomy of total cost of ownership models Journal of Business Logistics 15 1 1994 171-91
33. Ellram, L.M. Purchasing and supply management's participation in the target costing process Journal of Supply Chain Management 36 2 2000 39-51
34. Ellram, L.M. Supply management's involvement in the target costing process European Journal of Purchasing & Supply Management 8 4 2002a 235-44
35. Ellram, L.M. Strategic cost management in the supply chain: a purchasing and supply management perspective CAPS Research 2002b 16-18
36. Ellram, L.M. The implementation of target costing in the United States: theory versus practice Journal of Supply Chain Management 42 1 2006 13-26 (Pubitemid 43732645)
37. Ellram, L.M., Hendrick, T.E. Partnering characteristics: a dyadic perspective Journal of Business Logistics 16 1 1995 41-64
38. Ellram, L.M., Siferd, S.P. Total cost of ownership: a key concept in strategic cost management decisions Journal of Business Logistics 19 1 1998 55-84 (Pubitemid 128072450)
39. Fernie, J., Freathy, P., Tan, E.-L. Logistics costing techniques and their application to a Singaporean wholesaler International Journal of Logistics: Research and Applications 4 1 2001 117-31
40. Ferrin, B.G., Plank, R.E. Total cost of ownership models: an exploratory study Journal of Supply Chain Management 38 3 2002 18-29
41. Gebert, P., Goldenberg, C.B., Peters, D. Managing customers through cost-to-serve CMA 70 7 1996 22-3
42. Grubic, T., Bastl, M., Fan, I.-S., Harrison, A. Towards the integrative supply chain model International Journal of Logistics: Research and Application forthcoming
43. Gummesson, E. Total Relationship Marketing Butterworth-Heinemann Oxford 1999
44. Gunasekaran, A., Ngai, E.W.T. Information systems in supply chain integration and management European Journal of Operational Research 159 2 2004 269-95
45. Gupta, K.M., Gunasekaran, A. Costing in new enterprise environment - a challenge for managerial accounting researchers and practitioners Managerial Accounting Journal 20 4 2004 337-57
46. Hakansson, H., Ford, D. How should companies interact in business networks? Journal of Business Research 55 2 2002 133-9 (Pubitemid 39631283)
47. Hughes, A. ABC/ABM - activity based costing and activity-based management - a profitability model for SMEs manufacturing clothing and textiles in the UK Journal of Fashion Marketing and Management 9 1 2005 8-19 (Pubitemid 40777782)
48. Johnson, H.T., Kaplan, R.S. Relevance Lost: The Rise and Fall of Management Accounting Harvard Business School Press Boston, MA 1987
49. Kajüter, P., Kulmala, H.I. Open-book accounting in networks - potential achievements and reasons for failures Management Accounting Research 16 2 2005 179-204 (Pubitemid 40696831)
50. Kamppainen, K., Vepsalainen, A.P.J. Trends in industrial supply chains and networks International Journal of Physical Distribution & Logistics Management 33 8 2003 701-19
51. Kaplan, R.S., Anderson, S.R. Time-driven activity-based costing Harvard Business Review 82 11 2004 131-8
52. Kotter, J.P. Leading change: why transformation efforts fail Harvard Business Review 73 2 1995 59-67
53. Koulikoff-Souviron, M., Harrison, A. The pervasive human resource picture in interdependent supply relationships International Journal of Operations & Production Management 27 1 2007 8-27 (Pubitemid 44934858)
54. Kulmala, H.I. Developing cost management in cutomer-supplier relationships: three case studies Journal of Purchasing & Supply Management 10 2 2004 65-77 (Pubitemid 38521587)
55. 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 (Pubitemid 34552029)
56. LaLonde, B. Three problems that linger Supply Chain Management Review 7 2 2003 7-8
57. LaLonde, B.J., Pohlen, T.L. Issues in supply chain costing The International Journal of Logistics Management 7 1 1996 1-11
58. Lambert, D.M., Cooper, M.C., Pagh, J.D. Supply chain management, implementation issues and research opportunities International Journal of Logistics Management 9 2 1998 1-19
59. Lamming, R.C. Beyond Partnership - Strategies for Innovation and Lean Supply Prentice Hall Harlow 1993
60. Lin, B., Collins, J., Du, R.K. Supply chain costing: an activity-based perspective International Journal of Physical Distribution & Logistics Management 31 9/10 2001 702-13
61. Mena, C., Aspinall, R., Bernon, M., Templar, S., Whicker, L. Gaining visibility of supply-chain costs Logistics and Transport Focus 6 7 2004 54-7
62. Milligan, B. Tracking total cost of ownership proves elusive Purchasing 127 3 1999 22-3
63. Miles, B.M., Huberman, M.A. Qualitative Data Analysis: An Expanded Sourcebook Sage Publications Thousand Oaks, CA 1994
64. Möller, C. ERP II: a conceptual framework for next-generation enterprise systems? Journal of Enterprise Information Management 18 4 2005 483-97 (Pubitemid 41168966)
65. Munday, M. Buyer-supplier partnerships and cost data disclosure Management Accounting 70 6 1992 28-9
66. Myhr, N., Spekman, R.E. Collaborative supply-chain partnerships built upon trust and electronically mediated exchange Journal of Business and Industrial Marketing 20 4/5 2005 179-87
67. Nicolini, D., Tomkins, C., Holti, R., Oldman, A., Smalley, M. Can target costing and whole life costing be applied in the construction industry?: Evidence from two case studies British Journal of Management 11 4 2000 303-24 (Pubitemid 33203959)
68. Norek, C.D., Pohlen, T.L. Cost knowledge: a foundation for improving supply chain relationships International Journal of Logistics Management 12 1 2001 37-51
69. Oliver, C. Determinants of interorganizational relationships: integration and future directions Academy of Management Review 15 2 1990 241-65
70. Ramos, M.M. Interaction between management accounting and supply chain management Supply Chain Management: An International Journal 9 2 2004 134-8 (Pubitemid 38588578)
71. Ross, A., Jayaraman, V., Robinsons, P. Optimising 3PL service delivery using a cost-to-serve and action research framework International Journal of Production Research 45 1 2007 83-101 (Pubitemid 44837914)
72. Rudberg, M., Klingenberg, N., Kronhamn, K. Collaborative supply chain planning using electronic marketplaces Integrated Manufacturing Systems 13 8 2002 596-610 (Pubitemid 35446190)
73. Seal, W., Berry, A., Cullen, J. Disembedding the supply chain: institutionalized reflexivity and inter-firm accounting Accounting, Organizations and Society 29 1 2004 73-92 (Pubitemid 38102584)
74. Seal, W., Cullen, J., Dunlop, A., Berry, T., Ahmet, M. Enacting a European supply chain: a case study on the role of management accounting Management Accounting Research 10 3 1999 303-22
75. Shank, J.K., Govindarajan, V. The Perils of cost allocation based on production volumes Accounting Horizons 2 4 1988 71-9
76. Smith, W.I., Lockamy, A. Target costing for supply chain management: an economic framework The Journal of Corporate Accounting & Finance 12 1 2000 67-77
77. Stapleton, D., Pati, S., Beach, E., Julmanichoti, P. Activity-based costing for logistics and marketing Business Process Management Journal 10 5 2004 584-97
78. Stevens, G.C. Integrating the supply chain International Journal of Physical Distribution & Materials Management 19 8 1989 3-8
79. Templar, S., Bernon, M., Mingwei, F. Supply chain costing - a road map Dublin 2004 510-6 Proceedings of Logistics Research Network Conference
80. Terpend, R., Tyler, B.B., Krause, D.R., Handfield, R.B. Buyer-supplier relationships: derived value over two decades Journal of Supply Chain Management 44 2 2008 28-55
81. Thomson, J., Gurowka, J. Sorting out the clutter Strategic Finance 87 2 2005 27-33
82. Tomkins, C. Interdependencies, trust and information in relationships, alliances and network Accounting, Organizations and Society 26 2 2001 161-91 (Pubitemid 33377405)
83. Tranfield, D., Denyer, D., Smart, P. Towards a methodology for developing evidence-informed management knowledge by means of systematic review British Journal of Management 14 3 2003 207-22 (Pubitemid 37256361)
84. Waeytens, D., Bruggeman, W. Barriers to successful implementation of ABC for continuous improvement: a case study International Journal of Production Economics 36 2 1994 39-52
85. Wouters, M., Anderson, J.C., Wynstra, F. The adoption of total cost of ownership for sourcing decisions - a structural equations analysis Accounting, Organizations and Society 30 2 2005 167-91 (Pubitemid 39538386)
86. Zsidisin, G.A., Ellram, L.A., Ogden, J.A. The relationship between purchasing and supply management's perceived value and participation in strategic supplier cost management activities Journal of Business Logistics 24 2 2003 129-54 (Pubitemid 37424777)
87. Ellram, L.M., Siferd, S.P. Purchasing: the cornerstone of the total cost of ownership model Journal of Business Logistics 14 1 1993 163-84