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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Inter-organizational Cost Management Framework and Implementation Path of Product and Relation Dimensions under Accounting Information

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DOI: 10.25236/ermbfe.2019.037


Shi Huanhuan

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Shi Huanhuan


Inter-organizational cost management is a cost management activity based on coordination and cooperation among different organizations. It is a research field of integration of value chain management, supply chain management, organizational theory, contract theory and cost management. It is one of the important development directions of modern management accounting. This paper analyses the main restraint mechanism and its functions of inter-organizational cost management, and explores the effective implementation path of inter-organizational cost management restraint mechanism. This paper puts forward the implementation framework of inter-organizational cost management based on accounting informationization, and considers that the restraint mechanism should be designed and implemented from the two dimensions of product and relationship. In view of the restraint mechanism of corporate governance structure selection, the restraint mechanism of control objects should be strengthened, and the design and implementation of the four-factor restraint mechanism of inter-organizational cost management should be improved.


Inter-Organizational Cost Management; Accounting Informationization; Relational Dimension; Constraint Mechanism