Title :
Win-win in action-a case study
Author :
Kulmala, Harri I. ; Happonen, Mikko-Pekka ; Lahikainen, Tommi ; Paranko, Jari
Author_Institution :
Tampere Univ. of Technol., Finland
Abstract :
The aim of this paper is to describe the actions taken to implement the use of the win-win principle in a customer-supplier relationship. The case companies, one supplier and one customer, belong to a global equipment provider´s supply network. In action, science researchers become active participants in the process under study: they become change agents. In that sense we have used an action research method for generating data in this case study. An activity-based costing method was used to improve the quality of the supplier´s cost information. Surprising openness was obtained as a result. The win-win implementing procedure introduced in the paper seems to give good results. All the participants are willing to continue on the chosen road: the project will be expanded to cover the rest of the products
Keywords :
costing; management; action research method; activity-based costing method; customer; customer-supplier relationship; data generation; global equipment provider; open book management; quality improvement; supply network; win-win principle; Companies; Computer aided software engineering; Cost accounting; Costing; Customer relationship management; Information analysis; Project management; Research and development management; Roads; Supply chain management;
Conference_Titel :
Management of Innovation and Technology, 2000. ICMIT 2000. Proceedings of the 2000 IEEE International Conference on
Print_ISBN :
0-7803-6652-2
DOI :
10.1109/ICMIT.2000.916810