Interorganisationales Kostenmanagement - Erfolgspotenzial oder Kooperationsrisiko?

Abstract

Interorganizational cost management (IOCM) is a widespread approach to reduce costs throughout different organizations in the supply chain. Numerous case studies showed that a culture of partnership is required to secure a successful use of IOCM. Based on a large scale empirical study using structural equation modeling we research the relational context and its impact on IOCM. Drawing on transaction cost theory, conflict theory and social exchange theory, this paper shows evidence that IOCM is only under certain relational circumstances successful. The data are based on information of 164 German automotive suppliers. © 2008 The Author(s).