Activity-based costing: effects of long-term buyer-supplier relationships
Agndal, Henrik and Nilsson, Ulf (2007) Activity-based costing: effects of long-term buyer-supplier relationships. Qualitative Research in Accounting and Management, 4 (3). pp. 222-245. ISSN 1176-6093
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Official URL: http://dx.doi.org/10.1108/11766090710826655
he literature on activity-based costing (ABC) that deals with the allocation of indirect purchasing costs primarily draws on a transactional approach to purchasing. This presents a problem, since a large share of purchasing takes place within relationships. The purpose of this paper is to point out complexities in applying ABC to indirect purchasing costs, when purchasing takes place within long-term relationships. The interaction model is used as a framework.
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