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Organisationskosten im Einkauf – eine institutionenökonomisch fundierte Analyse

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Zusammenfassung

Der Beitrag analysiert die Entstehung von Organisationskosten im Einkauf auf der Grundlage der Transaktionskosten-sowie der Prinzipal-Agenten-Theorie. Dabei wird von den grundlegenden Annahmen der Neuen Institutionenökonomie ausgegangen: Begrenzte Rationalität und Opportunismus der Akteure. Untersucht werden konkret die Beziehungen zwischen Einkauf und Bedarfsstelle einerseits sowie Einkauf und jeweiligem Lieferant andererseits. Dabei werden die interne bzw. externe Unsicherheit und die Abhängigkeit vom jeweiligen Partner als Treiber der Organisationskosten identifiziert und diskutiert. Unterschiedliche organisationale Ausprägungen im Spannungsfeld logischer und geografischer Zentralisation und Dezentralisation werden hinsichtlich ihrer Wirkungen auf die Organisationskosten dargelegt.

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Ronald Bogaschewsky Michael Eßig Rainer Lasch Wolfgang Stölzle

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Bogaschewsky, R., Glock, C. (2009). Organisationskosten im Einkauf – eine institutionenökonomisch fundierte Analyse. In: Bogaschewsky, R., Eßig, M., Lasch, R., Stölzle, W. (eds) Supply Management Research. Gabler. https://doi.org/10.1007/978-3-8349-8796-9_1

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