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

Research output: Contribution to conferencePaperResearchpeer-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.
Original languageEnglish
Publication date2021
Number of pages10
Publication statusPublished - 2021
EventThe 28th International Annual EurOMA Conference 2021: Managing the “New Normal”: The Future of Operations and Supply Chain Management in Unprecedented Times - Online, WWW
Duration: 1 Jul 20217 Jul 2021
Conference number: 28
https://www.euroma21.org/

Conference

ConferenceThe 28th International Annual EurOMA Conference 2021
Number28
LocationOnline
CountryWWW
Period01/07/202107/07/2021
Internet address

Keywords

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

Cite this