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What factors determine the number of trading partners?
Matsushima, Noriaki; Shinohara, Ryusuke - 2011
The purpose of the paper is to provide a simple model explaining buyer-supplier relationships and show what factors … determine the number of trading partners. We show that when the supplier is able to determine the number of trading partners …, the optimal number is small if the supplier's bargaining power with them is weak, the economy of scope in the supplier …
Persistent link: https://www.econbiz.de/10010332385
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Bargaining power and supply base diversification
WAN, Zhixi; Beil, Damian R. - HEC Paris (École des Hautes Études Commerciales) - 2009
In this paper, the authors examine a supply base diversification problem faced by a buyer who periodically holds auctions to award short term supply contracts among a cohort of suppliers (i.e., the supply base). To mitigate significant cost shocks to procurement, the buyer can diversify her...
Persistent link: https://www.econbiz.de/10008556592
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The evolution of costing during the period 1985-2015: Progress or inactivity?
Tsifora, Evdokia I.; Chatzoglou, Prodromos D. - In: International Journal of Business and Economic Sciences … 9 (2016) 2, pp. 7-17
Purpose - This paper examines the evolution of costing process during the past thirty years. More specifically, the technological developments that have affected industrial firms are analysed, focusing on the type of production and the innovations that have been developed and affected costing...
Persistent link: https://www.econbiz.de/10011932764
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Do generic strategy and productivity help detect corporate retail bankruptcy risk?
Subanidja, Steph; Lestari, Melda; Elu, Wilfridus B. - In: Verslas: Teorija ir praktika / Business: Theory and Practice 21 (2020) 1, pp. 302-313
Recently, there have been several retail companies experiencing bankruptcy. Many studies on bankruptcy risk are more seen from the financial performance perspective. Studies on the risk of financial performance are good but it seems too late to detect the risk. So far, no research investigates...
Persistent link: https://www.econbiz.de/10012703598
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The contextual effect of completion on the effectiveness of performance feedback
Nikiforow, Nicole; Wagener, Sebastian - In: Journal of Business Economics 91 (2020) 1, pp. 61-90
This study investigates the varying effect of performance feedback on performance, depending on the task context. Specifically, we analyze the state of completion (of a product or process) as an essential dimension of the task context. Using a laboratory experiment, we predict and find that...
Persistent link: https://www.econbiz.de/10014503400
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Measuring the Private Economic Benefits of R&D
Doogar, Rajib - 2012
The duration and magnitude of the private economic benefits obtained from firm-level R&D outlays are important to managers, investors and policy-makers. We present a modeling and estimation approach that facilitates reliable estimation of these benefits under mild a priori assumptions. Our...
Persistent link: https://www.econbiz.de/10013113324
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Cost Transparency in Supply Chains : Demystification of the Cooperation Tenet
Hoffjan, Andreas Heinrich - 2011
-book accounting is used in price management. This includes increasing negotiation pressure on a supplier. Based on this finding, we …
Persistent link: https://www.econbiz.de/10013117724
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Management Accounting System Problems in Context of Lean : Development of a Proposed Solution
Kristensen, Thomas - 2012
Based on three case studies, a new Lean financial model is developed. This new model improves the organization by increasing Lean goal congruent behavior. The new financial (costing) model uses the waste categories known from Lean in order to create decision information for Lean decisions such...
Persistent link: https://www.econbiz.de/10013099646
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Using Prototypes to Induce Experimentation and Knowledge Integration in the Development of Enabling Accounting Information
Wouters, Marc - 2014
We investigate enabling performance measurement systems (PMS) in operations, i.e., systems that are perceived by employees as assisting with their daily work. We contrast enabling PMS with those that are primarily a control device by senior management. Previous research in accounting suggests...
Persistent link: https://www.econbiz.de/10013069898