Reflexiones asociadas al compartimento de informaciones en el contexto interorganizacional en la cadena de suplementos

IF 0.1 Q4 BUSINESS, FINANCE Contabilidad y Negocios Pub Date : 2017-04-16 DOI:10.18800/CONTABILIDAD.201702.007
Christianne Calado Vieira de Melo Lopes, Aldo Leonardo Cunha Callado
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引用次数: 0

Abstract

The increase of competition and business competitiveness intensified the development of the interorganizational relationships, making the business frontiers increasingly difficult to define and, as a result, internal information is also extrapolating the organizational boundaries. In this context, the businesses need to share information with the members of the supply chain as a support point to the interorganizational decision-making, demanding from the anagerial accounting their contribution in this environment. Therefore, the present study aims to bring forward reflections associated to the sharing of information in the interorganizational context in the supply chain. The conclusions of the study indicates that in order to have the sharing of information in the supply chain, there must be availability of detailed, continuous, in a timely manner and standardized information among members, as well as frequent planning and communication among the members and that, by the end of the term, will occur the feedback with the results of the performance.
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与补充链中组织间背景下的信息室相关的思考
竞争和商业竞争力的增加加剧了组织间关系的发展,使商业边界越来越难以界定,因此,内部信息也在推断组织边界。在这种情况下,企业需要与供应链成员共享信息,作为组织间决策的支持点,要求管理会计在这种环境下做出贡献。因此,本研究旨在提出与供应链中组织间信息共享相关的思考。该研究的结论表明,为了在供应链中共享信息,成员之间必须提供详细、连续、及时和标准化的信息,以及成员之间的频繁规划和沟通,到学期末,将对绩效结果进行反馈。
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来源期刊
Contabilidad y Negocios
Contabilidad y Negocios BUSINESS, FINANCE-
自引率
0.00%
发文量
11
审稿时长
8 weeks
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