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Savings measurement for capital equipment purchasing: Procedures, challenges, contingencies, and behavioral aspects

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Supply Management Research

Part of the book series: Advanced Studies in Supply Management ((ASSM))

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Abstract

Savings measurement for CEP is a significant topic in corporate practice but faces special challenges, such as missing reference prices, the importance of related lifecycle costs and manipulation of the results. The research takes up this issue and is structured into three research phases. First, a descriptive case study as well as a literature review are carried out to give a general overview of the research field and to allow conceptual considerations. In the second research phase, qualitative interviews with 18 companies are conducted to examine contingent factors in savings measurement for CEP. In research phase 3, two laboratory experiments with 114 participants each are run to test behavior‐specific aspects of savings measurement for CEP. The results show, amongst others, that procedure‐specific and behavior‐specific challenges in savings measurement for CEP can be distinguished. Furthermore, the findings reveal that contingent factors of general management control systems play an important role for the case of savings measurement for CEP, and that different savings calculation methods lead to different outcomes in CEP.

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Author information

Authors and Affiliations

  1. PostFinance AG, Mingerstrasse 20, Bern, 3030, Schweiz

    Dr. Daniel Maucher

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  1. Dr. Daniel Maucher
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Correspondence to Daniel Maucher .

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Editors and Affiliations

  1. Universität Würzburg, Würzburg, Germany

    Ronald Bogaschewsky

  2. Universität der Bundeswehr München, Germany

    Michael Eßig

  3. Technische Universität Dresden, Germany

    Rainer Lasch

  4. Universität St. Gallen, Switzerland

    Wolfgang Stölzle

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Maucher, D. (2014). Savings measurement for capital equipment purchasing: Procedures, challenges, contingencies, and behavioral aspects. In: Bogaschewsky, R., Eßig, M., Lasch, R., Stölzle, W. (eds) Supply Management Research. Advanced Studies in Supply Management. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-06200-2_4

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  • DOI: https://doi.org/10.1007/978-3-658-06200-2_4

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  • Publisher Name: Springer Gabler, Wiesbaden

  • Print ISBN: 978-3-658-06199-9

  • Online ISBN: 978-3-658-06200-2

  • eBook Packages: Business and Economics (German Language)

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