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Partenariat, vassalité, marché et seigneurie : 4 configurations de contrôle client-fournisseur/Partnership, vassalage, market, and lordship : 4 buyer-supplier configuration

Donada, Carole ; Nogatchewsky, Gwenaëlle

Comptabilité Contrôle Audit, 2008-06, Vol.14 (1), p.145 [同儕審閱期刊]

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Partenariat, vassalité, marché et seigneurie : 4 configurations de contrôle client-fournisseur/Partnership, vassalage, market, and lordship : 4 buyer-supplier configuration
著者: Donada, Carole ; Nogatchewsky, Gwenaëlle
主題: Buyers ; Case studies ; Management controls ; Purchasing ; Studies ; Suppliers
所屬期刊: Comptabilité Contrôle Audit, 2008-06, Vol.14 (1), p.145
描述: This article presents the results of a study on buyer-supplier control in the manufacturing industry based on six case studies. Four control configurations are proposed according to the purchasing environment of buyers. For each con- figuration, an internal organization (in terms of structure and internal control of purchasing agents) and a control of the buyer on its suppliers are presented. The study also reveals the coexistence of several modes of buyer-supplier control for a single configuration.
出版者: Paris: Association Francophone de Comptabilite
語言: 法文
識別號: ISSN: 1262-2788
EISSN: 2313-514X
資源來源: Business Source Complete

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