Proactive Cost Management in Supply Chains

Abstract

With increasing competition many companies have extended the scope of their cost management activities across organizational boundaries. Yet, the theoretical foundation of this trend is still limited. A literature review reveals several deficiencies, above all the lack of a comprehensive conceptual framework for proactive cost management in supply chains. The paper seeks to close this gap by presenting such a framework which has been used in an exploratory case study in the automotive industry. The empirical evidence of this case study is described and directions for further research are suggested.