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

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
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引用次数: 0

摘要

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。
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Transaction costs and costs of activity independence in B2B buyer-supplier relationships: analysis of Central and Eastern European companies
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.
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来源期刊
CiteScore
2.20
自引率
11.10%
发文量
21
审稿时长
24 weeks
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