INTER ORGANIZATIONAL COST MANAGEMENT: ITS CONCEPTS, PRACTICES, AND ANTECEDENTS

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RAHNAMAY ROODPOSHTI F.; GHOLAMI JAMKARANI REZA

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Journal: MANAGEMENT ACCOUNTING Year:2011 | Volume:4 | Issue:9 Page(s): 99-115

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Title

INTER ORGANIZATIONAL COST MANAGEMENT: ITS CONCEPTS, PRACTICES, AND ANTECEDENTS

Author(s)

RAHNAMAY ROODPOSHTI F. | GHOLAMI JAMKARANI REZA | Issue Writer Certificate

Keywords

INTER ORGANIZATIONAL COST MANAGEMENT (IOCM)Q3

INTERNAL COST MANAGEMENT(ICM)Q3

VALUE CHAINQ3

Abstract

Management of costs that cross organizational boundaries is important because of using of agile production system and outsourcing have increased. Inter organizational cost management (IOCM) has been used by organizations to achieve the collaborative management of costs throughout the VALUE CHAIN. The purpose of this paper is to define the subjective literature of IOCM, practices, techniques, several constructs that may affect IOCM, and the benefits that result from its use. IOCM refers to a set of activities, processes, or techniques that managers can use to manage costs that span organizational boundaries. Inter organizational target costing, inter organizational kaizen costing, open book accounting, and information sharing are IOCM practices. Internal cost management, absorptive capacity, and electronic integration are three important capabilities to use IOCM. The results of study show that IOCM has the potential to improve the overall performance of each firm in the VALUE CHAIN.

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APA: Copy

RAHNAMAY ROODPOSHTI, F., & GHOLAMI JAMKARANI, REZA. (2011). INTER ORGANIZATIONAL COST MANAGEMENT: ITS CONCEPTS, PRACTICES, AND ANTECEDENTS. MANAGEMENT ACCOUNTING, 4(9), 99-115. SID. https://sid.ir/paper/198905/en

Vancouver: Copy

RAHNAMAY ROODPOSHTI F., GHOLAMI JAMKARANI REZA. INTER ORGANIZATIONAL COST MANAGEMENT: ITS CONCEPTS, PRACTICES, AND ANTECEDENTS. MANAGEMENT ACCOUNTING[Internet]. 2011;4(9):99-115. Available from: https://sid.ir/paper/198905/en

IEEE: Copy

F. RAHNAMAY ROODPOSHTI, and REZA GHOLAMI JAMKARANI, “INTER ORGANIZATIONAL COST MANAGEMENT: ITS CONCEPTS, PRACTICES, AND ANTECEDENTS,” MANAGEMENT ACCOUNTING, vol. 4, no. 9, pp. 99–115, 2011, [Online]. Available: https://sid.ir/paper/198905/en

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