Conditioning Factors of Interorganizational Cost Management in Manufacturing Companies

Abstract

The aim of this study was to analyze the impact of conditioning factors in the adoption and use of interorganizational cost management practices in manufacturing companies. The data was collected through a questionnaire applied to the controllers of the manufacturing companies listed in B3. The sample consisted of 33 companies. The findings contribute to improving the understanding of how conditioning factors (Products, Components, Relationship Levels, Chain Types and Mechanisms) influence interorganizational cost management practices. The results indicate that conditioning factors, Relationship Levels and Mechanisms can influence the use of inter-organizational cost management practices. According to the results, it can be inferred that throughout the organization's trajectory it is necessary to establish partnerships with suppliers. In general, it is highlighted that sharing information between companies in the supply chain provides greater trust, favoring everyone involved in the supply chain.