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

Publikation: KonferencebidragPaperForskningpeer review

Abstrakt

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.
OriginalsprogEngelsk
Publikationsdato2021
Antal sider10
StatusUdgivet - 2021
BegivenhedThe 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. 20217 jul. 2021
Konferencens nummer: 28
https://www.euroma21.org/

Konference

KonferenceThe 28th International Annual EurOMA Conference 2021
Nummer28
LokationOnline
LandWWW
Periode01/07/202107/07/2021
Internetadresse

Emneord

  • Oursourcing
  • Manufacturing costs
  • Make-or-buy decisions

Citationsformater