Challenges in Accounting for Cost Based Outsourcing: Evidence from a Manufacturing Firm

Ivar Friis; Kim Sundtoft Hald; Sof Thrane

Challenges in Accounting for Cost Based Outsourcing: Evidence from a Manufacturing Firm

Ivar Friis, Kim Sundtoft Hald, Sof Thrane

Institut for Produktion og Erhvervsøkonomi

Publikation: Konferencebidrag › Paper › Forskning › peer review

Abstract

The purpose of this paper is to develop a model of challenges in cost-based outsourcing decisions when firms compare internal manufacturing costs and supplier prices. The research applies a case study design to explore a firm's challenges with finding reliable external and internal cost figures that can enable them to increase the quality of their outsourcing. Based on a literature review we specify four cost calculation challenges and investigate how these challenges unfold in our case firm. We illustrate how these challenges are more deeply integrated in the organisational context than assumed in extant research.

Originalsprog	Engelsk
Publikationsdato	2021
Antal sider	10
Status	Udgivet - 2021
Begivenhed	The 28th International Annual EurOMA Conference 2021: Managing the “New Normal”: The Future of Operations and Supply Chain Management in Unprecedented Times - Online, WWW Varighed: 1 jul. 2021 → 7 jul. 2021 Konferencens nummer: 28 https://www.euroma21.org/

Konference

Konference	The 28th International Annual EurOMA Conference 2021
Nummer	28
Lokation	Online
Land/Område	WWW
Periode	01/07/2021 → 07/07/2021
Internetadresse	https://www.euroma21.org/

Emneord

Oursourcing
Manufacturing costs
Make-or-buy decisions

Handle.net

Persistent link

Citationsformater

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abstract = "The purpose of this paper is to develop a model of challenges in cost-based outsourcing decisions when firms compare internal manufacturing costs and supplier prices. The research applies a case study design to explore a firm's challenges with finding reliable external and internal cost figures that can enable them to increase the quality of their outsourcing. Based on a literature review we specify four cost calculation challenges and investigate how these challenges unfold in our case firm. We illustrate how these challenges are more deeply integrated in the organisational context than assumed in extant research.",

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AU - Hald, Kim Sundtoft

AU - Thrane, Sof

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N2 - The purpose of this paper is to develop a model of challenges in cost-based outsourcing decisions when firms compare internal manufacturing costs and supplier prices. The research applies a case study design to explore a firm's challenges with finding reliable external and internal cost figures that can enable them to increase the quality of their outsourcing. Based on a literature review we specify four cost calculation challenges and investigate how these challenges unfold in our case firm. We illustrate how these challenges are more deeply integrated in the organisational context than assumed in extant research.

AB - The purpose of this paper is to develop a model of challenges in cost-based outsourcing decisions when firms compare internal manufacturing costs and supplier prices. The research applies a case study design to explore a firm's challenges with finding reliable external and internal cost figures that can enable them to increase the quality of their outsourcing. Based on a literature review we specify four cost calculation challenges and investigate how these challenges unfold in our case firm. We illustrate how these challenges are more deeply integrated in the organisational context than assumed in extant research.

KW - Oursourcing

KW - Manufacturing costs

KW - Make-or-buy decisions

KW - Outsourcing

KW - Manufacturing costs

KW - Make-or-buy decisions

M3 - Paper

Y2 - 1 July 2021 through 7 July 2021

ER -