Performance Control In Buyer-supplier Relationships: The Design And Use Of Formal Management Control Systems (supply Chain Management)
by Konstantin Gebert /
2013 / English / PDF
2.2 MB Download
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.
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.
