Research On The Influence Of Inter-organizational Cost Management To Supply Chain Partnership

The rapid progress of science and intense development of economy has accelerated thepace of the globalization process, the time of the enterprises only rely on own strengths toobtain competitive advantages has passed and traditional competition among enterprises hasturned into the competition between the supply chain that enterprises in and other supplychains.In the increasingly fierce competition environment, every enterprise pays urgentattention to how to reduce costs with the greatest degree to enhance their owncompetitiveness. Only making considerations from the enterprise interior is hard to solvethe cost problems effectively, the keys to the reduction of cost are the identification andcontrol of cost among the groups. In this context, the development of inter-organizationalcost management would solve the puzzle. Inter-organizational cost management crosses theborder of the organization and emphasizes on carrying out the cost of the managementamong enterprises and it has extended the scope of cost management to the whole supplychain. At the same time, the enterprises turn more attention into the cooperation with otherenterprises in the supply chain. By the establishment of cooperative relations, theenterprises raise the level of information sharing and reduce the total amount of the productin the whole supply chain inventory and cost and improve the operation of the entire supplychain performance.However, in reality, the cooperation of some enterprises do not achieve the desiredeffect for a long continuous time. One important reason is that companies do not attach thedeserved importance to inter-organizational cost management and related influencingfactors. This study based on the related theoretical research, analyzing the factors ofabsorptive capacity, relationship commitment, open book accounting andinter-organizational trust in inter-organizational cost management practice that makesinfluence on supply chain partnership. On the basis of these, we put forward the relevanthypothesis and develop the variables scale and eventually build up the structural equationmodeling of this study according to design of the questionnaire. AMOS and SPSS assoftwares are used to analyze and evaluate the collected data of the survey. The results showthat absorptive capacity, relationship commitment, open book accounting and inter-organizational trust as factors can collaborate with inter-organizational costmanagement make a positive impact on the sustainable development of supply chainpartnership.