Transaction costs and costs of activity independence in B2B buyer-supplier relationships: analysis of Central and Eastern European companies

IF 1.3 Q3 MANAGEMENT Central European Management Journal Pub Date : 2023-04-07 DOI:10.1108/cemj-03-2022-0041
Justyna Dobroszek, P. Mourão, M. Urbaniak
{"title":"Transaction costs and costs of activity independence in B2B buyer-supplier relationships: analysis of Central and Eastern European companies","authors":"Justyna Dobroszek, P. Mourão, M. Urbaniak","doi":"10.1108/cemj-03-2022-0041","DOIUrl":null,"url":null,"abstract":"PurposeThis paper aims to identify purchasing-related costs through the prism of transaction costs and costs of purchasing management activity.Design/methodology/approachThe authors conducted a survey among 150 medium and large manufacturing companies in the chemical, automotive and electromechanical industries operating in Central and Eastern European countries. The collected data were analyzed using confirmatory factor analysis.FindingsThe studied companies carry out an integrated purchasing-related cost system. The authors found a statistical significance of the covariances between the pretransaction, transaction and post-transaction costs. In addition, costs that are of particular importance in long-term purchasing transactions were identified. Moreover, the authors identified the costs of quality and support actions as the most significant.Practical implicationsThis research details the discussion of costs with consideration for the insights of managers of medium-sized and large companies.Originality/valueThe paper contributes to the knowledge of purchasing-related costs through the lens of the total cost of ownership that influences the purchasing management and the decisions within the buyer-supplier relationship.","PeriodicalId":40276,"journal":{"name":"Central European Management Journal","volume":" ","pages":""},"PeriodicalIF":1.3000,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Central European Management Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/cemj-03-2022-0041","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"MANAGEMENT","Score":null,"Total":0}
引用次数: 0

Abstract

PurposeThis paper aims to identify purchasing-related costs through the prism of transaction costs and costs of purchasing management activity.Design/methodology/approachThe authors conducted a survey among 150 medium and large manufacturing companies in the chemical, automotive and electromechanical industries operating in Central and Eastern European countries. The collected data were analyzed using confirmatory factor analysis.FindingsThe studied companies carry out an integrated purchasing-related cost system. The authors found a statistical significance of the covariances between the pretransaction, transaction and post-transaction costs. In addition, costs that are of particular importance in long-term purchasing transactions were identified. Moreover, the authors identified the costs of quality and support actions as the most significant.Practical implicationsThis research details the discussion of costs with consideration for the insights of managers of medium-sized and large companies.Originality/valueThe paper contributes to the knowledge of purchasing-related costs through the lens of the total cost of ownership that influences the purchasing management and the decisions within the buyer-supplier relationship.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
B2B买方-供应商关系中的交易成本和活动独立性成本:对中欧和东欧公司的分析
目的本文旨在通过交易成本和采购管理活动成本的棱镜来识别采购相关成本。设计/方法/方法作者对150家在中欧和东欧国家经营的化工、汽车和机电行业的中大型制造公司进行了调查。使用验证性因素分析对收集的数据进行分析。研究结果所研究的公司实施了一个集成的采购相关成本系统。作者发现交易前、交易和交易后成本之间的协变量具有统计学意义。此外,还确定了在长期采购交易中特别重要的成本。此外,作者认为质量和支持行动的成本是最重要的。实际含义本研究详细讨论了成本问题,并考虑到了中大型公司经理的见解。原创性/价值本文通过影响采购管理和买方-供应商关系决策的总拥有成本的视角,有助于了解采购相关成本。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
CiteScore
2.20
自引率
11.10%
发文量
21
审稿时长
24 weeks
期刊最新文献
Challenges of the MSE sector in the digital economy in Poland and Ukraine: comparative and statistical analysis Do the young employees perceive themselves as digitally competent and does it matter? Listing switch and financial performance of companies: evidence from the Warsaw Stock Exchange Metaverse technologies in product management, branding and communications: virtual and augmented reality, artificial intelligence, non-fungible tokens and brain-computer interface Poland–USA sectoral trade balances: regime shifts and the nonlinear impact of currency fluctuations
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1