Summary
With increasing competition many companies have extended the scope of their cost management activities across organizational boundaries. Yet, the theoretical foundation of this trend is still limited. A literature review reveals several deficiencies, above all the lack of a comprehensive conceptual framework for proactive cost management in supply chains. The paper seeks to close this gap by presenting such a framework which has been used in an exploratory case study in the automotive industry. The empirical evidence of this case study is described and directions for further research are suggested.
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Kajüter, P. (2002). Proactive Cost Management in Supply Chains. In: Seuring, S., Goldbach, M. (eds) Cost Management in Supply Chains. Physica, Heidelberg. https://doi.org/10.1007/978-3-662-11377-6_3
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DOI: https://doi.org/10.1007/978-3-662-11377-6_3
Publisher Name: Physica, Heidelberg
Print ISBN: 978-3-7908-2515-2
Online ISBN: 978-3-662-11377-6
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