연세대학교 경영연구소

Sohn, Sung Kyu, 신일항,박소라.  Implementation of interorganizational cost management and its infrastructure: the case of a Korean ‘Chaebol’ firm  ASIA PACIFIC BUSINESS REVIEW  21  : 228~250

발표년도: 2015  |  분야: 회계

In this paper, purchasing innovation in the case of a distribution company is analysedfrom an interorganizational cost management (IOCM) perspective. In this company,purchasing costs play an important strategic role. This study suggests that a newpractice of IOCM is necessary that is suitable for Korea’s economic circumstances,including the family-controlled conglomerates (Chaebols) that dominate the entireeconomic system. The strong need to reduce purchasing costs within Chaebols and theKorean government policy that promotes joint growth of large and small firms arecrucial factors in the successful implementation of IOCM practices. We also discussthe infrastructure that enables effective IOCM in the long term, thereby adding newfindings to academic research in the area, and practical implications of this benchmarkcase for other companies planning purchasing innovations.Keywords: Chaebol; interorganizational cost management; purchasing innovation;South Korea

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  이전글 Dae Ryun Chang, 류성민,.  Korea as a Comparative Business Marketing System: Review and Prospects  JOURNAL OF BUSINESS-TO-BUSINESS MARKETING

  다음글 Sohn, Sung Kyu, 신일항,이명건.  상품시장 경쟁과 감사보수 결정  회계학연구