Interorganizational costing, Part 2

doi:N/A

eISSN: 1848-137X / ISSN: None

Journal of Cost Management

Volume 17, Issue 6 : 12-24

Research Article

Interorganizational costing, Part 2

Robin Cooper

Regine Slagmulder

Roberto C. Goizueta Business School, Emory University, Atlanta, GA, United States; INSEAD, France

Abstract

There are three major aspects to interorganizational cost management. These three techniques are complimentary and can be used in conjuction to reduce costs across the supply chain. The primary disciplining mechanism of interorganizational cost management through imporoved product design is chained target costing. Thus, chaining of target-costing systems enables the firm at the top of the chain to transmit the competitive pressure it faces to all the firms in the chain.

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