Interorganizational cost management in supply chain based on open book accounting

Abstract

Supply chain developments demand the introduction of new management accounting techniques alongside traditional reporting systems. Interorganizational cost management(ICOM) can be defined as buyers' and suppliers' coordinated efforts to reduce costs. Open book accounting(OBA) is a strategy that leads towards co-operation between firms situated in a supply chain. To date, it has been analyzed by a small number of studies that addressed current practice and implementation cost management in supply chain. From this view, the paper analyse ICOM circumstance, techniques, and construct a application framework of cost management in supply chain based on open book Accounting. © 2011 IEEE.