The role of cost management in network relationships

Kulmala, Harri I.; Paranko, Jari; Uusi-Rauva, Erkki

doi:10.1016/s0925-5273(00)00061-x

Cited by 95 publications

(108 citation statements)

References 1 publication

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“…The generation of administrative and financial information should assist managers to make decisions in that scenario (Seal, Berry, & Cullen, 2004;Tomkins, 2001). This requires companies to manage not only their internal operations but, in unison, the operations of other chain companies (Cooper & Slagmulder, 1999;Kulmala et al, 2002;Kajüter & Kulmala, 2005;Coad & Cullen, 2006;Souza & Rocha, 2009). From this context, the Interorganizational Cost Management emerges in the area of strategic management of costs.…”

Section: Interorganizational Cost Managementmentioning

confidence: 99%

“…Table 1 shows the inhibitory factors for the Group 1. Lack of recognition that costing systems are necessary Kulmala et al (2002); Gupta and Gunasekaran (2004) 7 Lack of interest on the part of the partner companies in sharing information…”

Section: Group 1 -Formation Of Collaborative Relationships and Stratementioning

confidence: 99%

“…The evolution of markets and the increasing complexity in supply chains led to the rise of new management techniques and new systems of information exchange among companies, growing beyond the internal environment and reaching Interorganizational relationships (Kulmala, Paranko, & Uusi-Rauva, 2002). Interorganizational networks have emerged as a widespread alternative for business needs to be met; moreover, Interorganizational networks can be a viable option for companies that cannot compete individually or have difficulties in operating in the face of the current economic complexity (Wincent, 2008).…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Inhibiting Factors of Inter-organizational Cost Management Complementary Study

Farias¹,

Gasparetto²

2016

IBR

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The research problem of this study is based on the discussion of inhibitors related Interorganizational Cost Management (IOCM). Taking on an inductive logic, the studyś objective is exploratory by way of a qualitative approach, with the overall goal of analyzing which factors inhibit the applicability of Interorganizational Cost Management. This study is a complement and completion of the debate initiated by Farias (2016). Fifty-four surveys retrieved from the literature were analyzed, which demonstrate the difficulties faced by companies in managing costs in a cooperative manner. Analysis on these studies could illustrate the perceptions held by different businesses, and list the difficulties faced by them, leading to the identification of 30 inhibiting factors. The diversity of the same highlights the interdisciplinary nature, as well as complexity, of the phenomenon in question. The study chose to divide the inhibiting factors into three groups, which relate to the developmental stages of Interorganizational relationships (planning, start of operations and maturation), with the inhibitors present in the three stages. Inhibitory factors related to People were found to be most predominant; the implementation of Interorganizational approaches requires not only changes in processes, but also in the adaptation of organizational behavior on part of those involved. Thus, the application of IOCM cannot be seen as a technical approach, guided by technology and management programs alone, and companies need to overcome internal barriers.

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Section: Interorganizational Cost Managementmentioning

confidence: 99%

Section: Group 1 -Formation Of Collaborative Relationships and Stratementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Inhibiting Factors of Inter-organizational Cost Management Complementary Study

Farias¹,

Gasparetto²

2016

IBR

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“…Khurana and Talbot (1999) studied how each factory could influence one to each other in a network structure. Ferdows (1997), Sturgeon (2000Sturgeon ( , 2002, Kulmala et al (2002), Williams et al (2001) and Colotla (2002) focused on structural issues. Yusuf et al (2004), Arshinder et al (2008) andD'Amours et al (1999) analyzed their communication systems and Sturgeon (2002) surveyed the cultural aspects of these networks.…”

Section: Literature Review and Theoretical Backgroundmentioning

confidence: 99%

Analysis of global manufacturing virtual networks in the aeronautical industry

Rodríguez‐Monroy

Arto

2010

International Journal of Production Economics

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Keywords: Global manufacturing virtual network Manufacturing strategies Mass customization Aeronautical industryThe evolution of organizations that work in multinational environments has considerably altered their production strategies. One of the consequences has been the appearance of Global Manufacturing Virtual Networks (GMVNs), which include all kinds of enterprises and production centres and establish a new type of horizontal collaboration and relations between independent companies and even competitors who establish occasional collaborations on projects they could not take on individually. This paper analyses the causes behind the formation of such networks, their strategy, structure, dynamics and evolution, taking into account areas such as strategic intercompany alliances, synchronization of their value and supply chains, their information systems, the cultural aspects of the organizations in question and, finally, their convergence with another of the more relevant future trends in production: mass customization. The proposed model shall be applied to the aeronautical industry which is one of the industries which has developed the GMVN concept. The case study of the engine manufacturer Rolls Royce will provide a better understanding of the evolution of its strategic positioning, as well as the dynamic and fluent nature of its virtual relations. This will demonstrate its effectiveness by clarifying and putting these organizations in perspective and analyzing their evolution over the next few years.

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“…The outsourcing impact on productivity has been studied by theorists of international production (Kulmala et al, 2002;Helpman et al, 2004). They show that a higher level of international involvement tends to be associated with a higher level of productivity at any given level of corporate innovativeness.…”

Section: Introductionmentioning

confidence: 99%

Outsourcing and Firm Performance: Evidence from the Italian Manufacturing Industry

Calia¹,

Pacei²

2017

IJBM

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This study presents an empirical analysis of the production outsourcing effect on firm productivity and profitability in the Italian manufacturing industry. This study uses firm-level panel data that were developed by the Italian National Statistical Institute. Using different estimation strategies, we develop panel data models and correct for possible endogeneity bias of the outsourcing with respect to the target variables. We find a non-significant effect of outsourcing on profitability and a significant negative effect of outsourcing on productivity.

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The role of cost management in network relationships

Cited by 95 publications

References 1 publication

Inhibiting Factors of Inter-organizational Cost Management Complementary Study

Inhibiting Factors of Inter-organizational Cost Management Complementary Study

Analysis of global manufacturing virtual networks in the aeronautical industry

Outsourcing and Firm Performance: Evidence from the Italian Manufacturing Industry

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