价值工程
價值工程
개치공정
VALUE ENGINEERING
2014年
8期
49-51,52
,共4页
组织间成本管理%供应商关系满意度%信任%组织间管理控制系统
組織間成本管理%供應商關繫滿意度%信任%組織間管理控製繫統
조직간성본관리%공응상관계만의도%신임%조직간관리공제계통
inter-organizational cost management%supplier's relationship satisfaction%trust%inter-organizational management control system
企业为提高效益将更多的注意力关注于自己的核心竞争力,并将很多重要项目进行外包。同时为寻求成本控制即降低成本,以及技术的进步,企业需协同供应商开展组织间成本管理。对供应商来说披露成本信息会带来各种机会主义的风险。本研究通过202份问卷数据为基础,运用结构方程模型进行实证分析。研究结果表明,企业间开展组织间成本管理对供应商关系满意度的影响是正面的,供应商受益于组织间成本管理。组织间管理控制和信任这两种典型的商业交易中的治理机制对组织间成本调节而产生的关系结果的影响不一样,信任具有“独特的贡献力”,而组织间管理控制的调节效应确不显著。
企業為提高效益將更多的註意力關註于自己的覈心競爭力,併將很多重要項目進行外包。同時為尋求成本控製即降低成本,以及技術的進步,企業需協同供應商開展組織間成本管理。對供應商來說披露成本信息會帶來各種機會主義的風險。本研究通過202份問捲數據為基礎,運用結構方程模型進行實證分析。研究結果錶明,企業間開展組織間成本管理對供應商關繫滿意度的影響是正麵的,供應商受益于組織間成本管理。組織間管理控製和信任這兩種典型的商業交易中的治理機製對組織間成本調節而產生的關繫結果的影響不一樣,信任具有“獨特的貢獻力”,而組織間管理控製的調節效應確不顯著。
기업위제고효익장경다적주의력관주우자기적핵심경쟁력,병장흔다중요항목진행외포。동시위심구성본공제즉강저성본,이급기술적진보,기업수협동공응상개전조직간성본관리。대공응상래설피로성본신식회대래각충궤회주의적풍험。본연구통과202빈문권수거위기출,운용결구방정모형진행실증분석。연구결과표명,기업간개전조직간성본관리대공응상관계만의도적영향시정면적,공응상수익우조직간성본관리。조직간관리공제화신임저량충전형적상업교역중적치리궤제대조직간성본조절이산생적관계결과적영향불일양,신임구유“독특적공헌력”,이조직간관리공제적조절효응학불현저。
In order to improve efficiency, enterprise will pay more attention on their own core competitiveness, and outsource a lot of important projects. At the same time, in order to seek cost control and reduce cost, improve technology, enterprise are required to carry out inter-organizational cost management with supplier. For suppliers, disclosing cost information will bring the risk of a variety of opportunism. This study was based on data from 202 questionnaires, using structural equation model for empirical analysis. The results show that the impact of inter-enterprise organizational cost management is positive for supplier's relationship satisfaction, and suppliers benefit from the inter-organizational cost management. The results of management control and trust between the organization both governance mechanisms typical commercial transactions cost of inter-organizational coordination and the relationship not the same, the trust has a unique contribution to the force, inter-organizational management control is not significant.