摘要:

Recent interest in alternative purchasing arrangements has centered on “supplier alliances,” an approach used to establish broader roles in the buyer‐supplier relationship. Prior research about strategic supplier alliances has focused on the appropriate environments for developing these relationships and the potential benefits of such a strategy. This article addresses a different issue: implementation difficulties caused by supplier discontent. Information about this issue has been generated from a survey covering a wide array of firms. Responding buyers were requested to nominate exemplary suppliers for a follow‐up survey. Responses from matched pairs of buyers and suppliers subsequently were compared for differences in their perceptions of their alliance. The degree to which their views differed was evaluated against several key hypotheses. This research interprets and suggests the management implications of the results.

ISSN:0022-4030    

DOI:10.1111/j.1745-493X.1995.tb00274.x

出版商:Blackwell Publishing Ltd    

年代:2006

数据来源: WILEY

ISSN:0022-4030    

DOI:10.1111/j.1745-493X.1995.tb00275.x

出版商:Blackwell Publishing Ltd    

年代:2006

数据来源: WILEY

ISSN:0022-4030    

DOI:10.1111/j.1745-493X.1995.tb00276.x

出版商:Blackwell Publishing Ltd    

年代:2006

数据来源: WILEY

摘要:

This article discusses the unique challenges of purchasing performance measurement, with an emphasis on the public sector. The impact of centralization and consolidation on purchasing efficiency is explored. Purchasing benchmarks for large U.S. counties are developed in the areas of mean staff size, mean population per buyer, average annual dollar volume committed per professional staff member, and cost per dollar obligated. A relationship between adequate staffing and cost‐efficient performance is observed.

ISSN:0022-4030    

DOI:10.1111/j.1745-493X.1995.tb00277.x

出版商:Blackwell Publishing Ltd    

年代:2006

数据来源: WILEY

摘要:

This article describes the findings of a study that examined the current partnership sourcing practices of 11 companies residing in the Trafford Park industrial area in Greater Manchester, U.K. All the companies studied were interested in exploring how they could develop further the concept of partnering with their customers and suppliers. A number of aspects of partnering to which attention needed to be given were identified, including the key items of integrated design, open‐book accounting, and the sharing of risks and benefits. It was also noted that forming supplier associations would be a good means of developing the ideals of partnering and disseminating information on the best practices.

ISSN:0022-4030    

DOI:10.1111/j.1745-493X.1995.tb00278.x

出版商:Blackwell Publishing Ltd    

年代:2006

数据来源: WILEY

摘要:

Many corporations have a large investment in inventory, and at the same time they must be adaptive to cope with increasingly volatile environments. One way of releasing resources and stimulating productive reorganization is to introduce a just‐in‐time inventory system. This article identifies the various cash flow and financial statement consequences of this action in both the short and longer terms. It is argued that the overall value of inventory will decrease, cash will show an upward trend, accounts receivable and plant assets will increase, accounts payable will rise, additional equity or long‐term debt will be issued, income taxes payable will rise after an initial reduction, and retained earnings will increase. Moreover, once any holding gain effect has run its course, the consequences ofimprovedproductivity, cost reduction, and production, coupled with revenue growth, will increase net income.

ISSN:0022-4030    

DOI:10.1111/j.1745-493X.1995.tb00279.x

出版商:Blackwell Publishing Ltd    

年代:2006

数据来源: WILEY