Interorganizational Cost Management in Supply Chain Based on Open Book Accounting

摘要：

Supply chain developments demand the introduction of new management accounting techniques alongside traditional reporting systems. Interorganizational cost management(ICOM) can be defined as buyers and suppliers coordinated efforts to reduce costs. Open book accounting(OBA) is a strategy that leads towards co-operation between firms situated in a supply chain. To date, it has been analyzed by a small number of studies that addressed current practice and implementation cost management in supply chain. From this view, the paper analyse ICOM circumstance, techniques, and construct a application framework of cost management in supply chain based on open book Accounting.

作者: Chen xu(M)

作者单位: Department of Financial Management School of Accounting, Harbin University of Commerce Harbin, China

会议类型: 国际会议

会议名称: International Conference on Management and Service Science(2011年第五届管理与服务科学国际会议 MASS 2011)

会议地点: 武汉

会议语种:英文

页码: 1-4

在线出版日期: 2011-08-12（万方平台首次上网日期，不代表论文的发表时间）