Performance control in buyer-supplier relationships : the design and use of formal management control systems / Konstantin Gebert.
"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-c...
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| Main Author: | |
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| Format: | Ebook |
| Language: | English |
| Published: |
Wiesbaden :
Springer Gabler,
[2014]
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| Series: | Supply chain management, Beiträge zu Beschaffung und Logistik.
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| Subjects: | |
| Online Access: | Springer eBooks |
| Summary: | "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."--Publisher's website. |
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| Physical Description: | 1 online resource. |
| Format: | Mode of access: World Wide Web. |
| Bibliography: | Includes bibliographical references. |
| ISBN: | 1299861024 3658018933 9781299861022 9783658018931 |