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Type: Artigo de evento
Title: Interorganizational Cost Management And Its Implications For Target Costing In Construction
Author: De Melo R.S.S.
Granja A.D.
Abstract: Target Costing is closely associated with Interorganizational Cost Management, but it does not actively involve the supplier in the buyer's cost management program. While there is a large body of literature in the supply chain and logistics area that deals with how to involve suppliers, build trust, and get them to participate as partners, very little is focused on how to integrate this concepts in a TC approach. Based on a literature review, this study contributes to the TC research by providing theoretical insights. It discusses some implications of Interorganizational Cost Management practices for construction supply chains and presents questions to guide future research in this area.
Rights: fechado
Identifier DOI: 
Date Issue: 2012
Appears in Collections:Unicamp - Artigos e Outros Documentos

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