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Performance Control in Buyer-Supplier Relationships

The Design and Use of Formal Management Control Systems

Produktform: E-Buch Text Elektronisches Buch in proprietärem

A company’s ability to best exploit performance potentials within buyer-supplier relationships has become a critical success factor in securing competition and improving a company's overall performance. One powerful attempt to meet this challenge can be found in the application of cross-company management accounting approaches in order to execute performance control. However, implementation of suitable mechanisms and execution of control activities across company boundaries – commonly executed by both partners – is often insufficient because actual improvement potentials are not identified correctly. Embedded in a contingency-based research framework, the author combines several statistical methods to empirically analyze causal relationships between performance and contingent performance-determinants. Resulting in a control process-oriented guideline, findings support companies in the design and use of performance control systems in buyer-supplier relationships and open the field for further research.weiterlesen

Dieser Artikel gehört zu den folgenden Serien

Elektronisches Format: PDF

Sprache(n): Englisch

ISBN: 978-3-658-01893-1 / 978-3658018931 / 9783658018931

Verlag: Springer Fachmedien Wiesbaden GmbH

Erscheinungsdatum: 12.07.2013

Seiten: 224

Autor(en): Konstantin Gebert

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