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Globalisation and the processes connected with this phenomenon make the market success more dependent on efficient and effective co-operation of business entities providing developed supply chains. The aim of this article is to prove that the cooperation between companies is a factor which determines the amount of costs. The article also presents the influence of the 'make, buy or ally' decision on the functioning of the supply chain. The studies show that cooperation is one of the most important conditions in organised actions. It results from the need for constant actions which serve attaining a high competitive position and using all possible chances and threats. When partial actions are carried out, the coordination of actions which will result in the proper shaping of the consumption of the production factors is of high significance. This coordination ought to begin at the stage of products planning and their technology stage. The calculation of costs is also crucial as it allows to adjust the costs affecting the final production stage to the demands placed by the companies on the product. Appropriate relations allow it to transfer methods and attitudes towards the realisation of the goal onto the lower phases of the supply chain.
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