Evaluation of Factors Affecting Inter-Organization Cost Management in Supply Chain (Case Study: Iran Khodro Company)

Document Type : Scientific Paper

Authors

1 Department of industrial management,Faculty of Social Sciences, Imam Khomeini International University, qazvin

2 Assistant Professor, College of Farabi, University of Tehran, Iran

3 M.S of Industrial Management, Suhrawardi Institute of Higher Education, Qazvin, Iran

Abstract

Implementation of supply chain knowledge and its management is one of the important steps in the end-user production and consumption cycle of a product or service. The purpose of this study was to investigate the factors affecting inter-organizational cost management in supply chain in Iran Khodro Company. The research is applied in terms of purpose and descriptive-survey method. The population of the study consisted of managers and supervisors of Iran Khodro, among whom 285 individuals were selected by simple random sampling. Data were analyzed using SPSS and LISREL questionnaires. Cost management is a form of management accounting that predicts costs by reducing the likelihood of a budget being added. Many businesses use cost management plans for specific projects and overall business models. Cost management helps identify, collect, classify, and assign information that is used in planning, control, and decision making to maintain optimal cost ranges. Findings show that supplier commitment, supplier trust, internal cost management, absorption capacity and internal systems integration influence inter-organizational cost management. Internal cost management and the integration of internal systems affect the absorption capacity. Internal cost management and the integration of internal systems with the intermediary role of absorption capacity affect the management of inter-organizational costs.

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References

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Supply Chain Management
Volume 23, Issue 71
December 2021
Pages 1-13

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History

  • Receive Date: 14 April 2021
  • Revise Date: 29 October 2020
  • Accept Date: 30 October 2021
  • Publish Date: 23 August 2021

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