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The appropriateness of electronic reverse auctions – an explanation from the incomplete contract theory and the resource dependence theory

100%

GELDERMAN C. J., SEMEIJN J., NAGEL B. W.

Central and Eastern European Journal of Management and Economics (CEEJME)

2017

issue No. 1

9-29

Despite the growing importance of electronic reversed auctions (ERAs) few empirical studies have explored the appropriateness of ERA usage. Most commonly, transaction cost theory has been used for these ERA-studies, relying on arguments that consider asset specificity as the primary explanation for organizational boundaries. We seek a more thorough explanation for perceived Electronic Reverse auctions (ERA) appropriateness, using multiple theoretical perspectives. This study includes insights and variables from the incomplete contract theory and the resource dependence theory. A conceptual model for ERA appropriateness was developed from the buyer perspective. This model was empirically validated using a survey of 176 purchasing professionals. The findings suggest a positive impact of buyer power on ERA appropriateness, while total interdependence does not appear to affect ERA appropriateness. The results further indicate that asset specificity stimulates ERA usage. ERA-minded purchasers consider ERAs as a tool for exploiting buyer power and for imposing relationship investments on suppliers. At the same time, variables related to collaboration do not appear to be important for ERA appropriateness from the perspective of the buyer. Suppliers are required to make relation-specific investments, but are not valued for their relational efforts. The novelty of this article Scholars have taken several approaches to investigate and to explain company’s sourcing decisions that include ERA use. We address an important gap in the literature by using the incomplete contract theory in combination with the resource dependence theory to provide a better understanding of buyers’ perceived ERA appropriateness.

Wykorzystanie koncepcji time-driven activity based costing w sterowaniu kosztami procesu zaopatrzenia

75%

Dembińska I., Marzantowicz Ł.

Studia Ekonomiczne

2018

vol. 348

63-78

Artykuł stanowi przyczynek do poszerzenia wiedzy i umiejętności w zakresie wykorzystania nowoczesnych narzędzi optymalizacyjnych w sferze logistyki przedsiębiorstw. Podstawowym jego celem jest przedstawienie możliwości wykorzystania rachunku TDABC (Time-Driven Activity Based Costing – rachunek kosztów działań sterowany czasem) w przedsiębiorstwie. Dzięki wykorzystaniu wyników badania fokusowego, przeprowadzonego wśród 22 polskich przedsiębiorstw budowlanych, dokonano analizy zastosowania rachunku TDABC w sferze procesów zaopatrzeniowych tych przedsiębiorstw. Ustalono podstawowe przesłanki użycia rachunku kosztów działań sterowanego czasem. Wskazano metodykę konstrukcji rachunku dla uzasadnienia potrzeby i możliwości starowania kosztami procesu zaoaptrzenia.

This article contributes to the extension of knowledge and skills in the use of modern optimization tools in the area of logistics companies. The main purpose of the article is to present the ability to use TDABC (Time-Driven Activity Based Costing) to manage the cost of an enterprise’s procurement process. Thanks to the use of the results of a focus study conducted among 22 Polish construction companies, it has been made an analysis of the use of the TDABC in the sphere of procurement processes of these companies. It has been also made an assessment ability to use the TDABC in the sphere of procurement. Thanks to use the results of the study, one has established the basics of the use of time-controlled cost accounting. The methodology of the design of the TDABC was indicated to justify the need and ability to cope with the costs of the procurement process.

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1 Central and Eastern European Journal of Management and Economics (CEEJME)

1 Studia Ekonomiczne

1 Dembińska I.

1 GELDERMAN C. J.

1 Marzantowicz Ł.

1 NAGEL B. W.

1 SEMEIJN J.

1 2018

1 2017

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The appropriateness of electronic reverse auctions – an explanation from the incomplete contract theory and the resource dependence theory

Wykorzystanie koncepcji time-driven activity based costing w sterowaniu kosztami procesu zaopatrzenia