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.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Similar content being viewed by others
Literatur
Aguirre, D.; Disher, C.; Couto, V.; Neilson, G. (1998): Shared Services: Management Fad or Real Value?, erhältlich unter www.boozallen.com/media/file/33890.pdf, Zugriff am 22.08.2008.
Akerlof, G. A. (1970): The Market for “Lemons”: Quality Uncertainty and the Market Mechanism, in: Quarterly Journal of Economics, Vol. 84, Nr. 3, S. 488–500.
Alchian, A. A.; Demsetz, H. (1972): Production, Information Costs, and Economic Organization, in: The American Economic Review, Vol. 62, Nr. 5, S. 777–795.
Alchian, A. A. (1961): Some Economics of Property. Santa Monica, CA: Rand Corporation.
Anderson, M. G.; Katz, P. B. (1998): Strategic Sourcing, in: International Journal of Logistics Management, Vol. 9, Nr. 1, S. 1–13.
Anderson, E.; Weitz, B. (1992): The Use of Pledges to Build and Sustain Commitment in Distribution Channels, in: Journal of Marketing Research, Vol. 29, February, S. 18–34.
Atkinson, W. (2006): Centralized procurement: Success breads success, in: Purchasing. Vol. 135, Nr. 9, S. 26–28.
Atkinson, W. (2005): The challenges of creating a global sourcing organization, in: Purchasing, Vol. 134, Nr. 20, S. 17–18.
Badenhorst, J. A. (1994). Unethical Behaviour in Procurement: A Perspective on Causes and Solutions, in: Journal of Business Ethics, Vol. 13, Nr. 9, S. 739–745.
Baily, P. (1998): Purchasing evolution and development. 8. Auflage, Pitman, London, UK.
Bensaou, B. M. (1999): Portfolios of buyer-supplier relationships, in: Sloan Management Review, Vol. 40, Nr. 4, S. 35–44.
Beuermann, G. (1992): Zentralisation und Dezentralisation, in: Frese, E. (Hrsg.): Handwörterbuch der Organisation. 3. Auflage, Poeschel, Stuttgart, Sp. 2611–2625.
Bogaschewsky, R. (2003): Historische Entwicklung von Beschaffung und Logistik, in: Bogaschewsky, R.; Götze, U. (Hrsg.): Management und Controlling von Einkauf und Logistik, Deutscher Betriebswirte-Verlag, Gernsbach, S. 13–42.
Bogaschewsky, R. (2005): Global Sourcing – wettbewerbsstrategische Bedeutung und methodische Umsetzung, in: Fröhlich-Glantschnig, E. (Hrsg.): Marketing im Perspektivenwechsel, Springer, Berlin et al., S. 31–58.
Bogaschewsky, R.; Kohler, K. (2007): Innovative Organisationsformen des Einkaufs im Kontext der Globalisierung, in: Garcia Sanz, F. J. et al. (Hrsg.): Die Automobil industrie auf dem Weg zur globalen Netzwerkkompetenz, Springer, Berlin u.a., S. 143 ff.
Carduck, C. (2000): International Procurement Offices: Internal Service Providers in Procurement Organizations of Multinational Corporations. Peter Lang, Frankfurt.
Carter, C. R. (2000): Ethical Issues in International Buyer-Supplier Relationships: A Dyadic Examination, in: Journal of Operations Management, Vol. 18, Nr. 2, S. 191–208.
Carter, J. R.; Narasimhan, R. (1996): Is Purchasing Really Strategic?, in: International Journal of Purchasing and Materials Management, Vol. 32, Nr. 1, S. 20–28.
Carter, P. L.; Carter, J. R.; Monczka, R. M.; Slaight, T. H.; Swan, A. J. (2000): The Future of Purchasing and Supply: A Five- and Ten-Year Forecast, in: The Journal of Supply Chain Management, Vol. 36, Nr. 1, S. 14–26.
Cavinato, J. L. (1991): Evolving procurement organizations: logistics implications, in: Journal of Business Logistics, Vol. 13, Nr. 1, S. 27–45.
Chandler, A. D. (1977): The Visible Hand: The Managerial Revolution in American Business. Belknap Press, Cambridge, MA.
Coase, R. H. (1937): The Nature of the Firm, in: Econometrica, Vol. 4, Nr. 4, S. 386–405.
Davis, T. R. V. (2005): Integrating shared services with the strategy and operations of MNEs, in: Journal of General Management, Vol. 31, Nr. 2, S. 1–17.
Davis, H. L.; Eppen, G. D.; Mattson, L.-G. (1974): Critical factors in worldwide purchasing, in: Harvard Business Review, Vol. 52, Nr. 6, S. 81–90.
DeAlessi, L. (1973): Private Property and Dispersion of Ownership in Large Corporations, in: Journal of Finance, Vol. 28, Nr. 4, S. 839–851.
Demsetz, H. (1967): Towards a Theory of Property Rights, in: American Economic Review, Vol. 57, Nr. 2, S. 347–359.
Dobler, D. W.; Burt, D. N. (1996): Purchasing and Supply Management. 6. Auflage, McGraw-Hill, New York, NY.
Dumond, E. J. (1995): Applying value-based management to procurement, in: International Journal of Physical Distribution & Logistics Management, Vol. 26, Nr. 1, S. 5–24.
Dumond, E. J. (1994): Moving Towards Value-Based Purchasing, in: International Journal of Purchasing and Materials Management, Vol. 30, Nr. 2, S. 3–8.
Dwyer, R. F.; Schurr, P. H.; Oh, S. (1987): Developing buyer-supplier relationships, in: Journal of Marketing, Vol. 51, Nr. 2, S. 11–27.
Eisenhardt, K. M. (1989): Agency Theory: An Assessment and Review, in: The Academy of Management Review, Vol. 14, Nr. 1, S. 57–74.
Fearon, H. E. (1988): Organizational Relationships in Purchasing, in: Journal of Purchasing and Materials Management, Vol. 24, Nr. 2, S. 2–12.
Frear, C. R.; Metcalf, L. E.; Alguire, M. S. (1992): Offshore Sourcing: Its nature and scope, in: International Journal of Purchasing and Materials Management, Vol. 28, Nr. 2, S. 2–11.
Furubotn, E. G.; Pejovich, S. (1974): The Economics of Property Rights. Cambridge, MA: Ballinger.
Furubotn, E. G.; Richter, R. (2005): Institutions and Economic Theory (2nd ed.). Ann Arbor, MI: The University of Michigan Press.
Giunipero, L. C. (2000): A Skill-Based Analysis of the World Class Purchaser, unter www.capsresearch.org/publications/pdfs-protects/giunipero2000.pdf, Zugriff am 22.08.2008.
Giunipero, L. C.; Monczka, R. M. (1990): Organisational Approaches to Managing International Sourcing, in: International Journal of Physical Distribution & Logistics Management, Vol. 20, No. 4, S. 3–12.
Goh, M.; Lau, G.-T. (2002): International Procurement Offices in Asia, in: Hahn, D. (Hrsg.): Handbuch industrielles Beschaffungsmanagement, 2. Auflage, Gabler, Wiesbaden, S. 221–237.
Handfield, R. B.; Baumer, D. L. (2006): Managing Conflict of Interest Issues in Purchasing, in: The Journal of Supply Chain Management, Vol. 42, Nr. 3, S. 41–50.
Heide, J. B.; John, G. (1988): The Role of Dependence Balancing in Safeguarding Transaction- Specific Assets in Conventional Channels, in: Journal of Marketing, Vol. 52, Nr. 1, S. 20–35.
Heide, J. B.; John, G. (1992): Do Norms Matter in Marketing Relationships? in: Journal of Marketing, Vol. 56, Nr. 2, S. 32–44.
Hobday, M. (1998): Product complexity, innovation and industrial organization, in: Research Policy, Vol. 26, Nr. 6, S. 689–710.
Jensen, M. C.; Meckling, W. H. (1976): Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure, in: Journal of Financial Economics, Vol. 3, Nr. 4, S. 305–360.
Johnson, P. F.; Leenders, M. R. (2001): The Supply Organizational Structure Dilemma, in: The Journal of Supply Chain Management, Vol. 37, Nr. 3, S. 4–11.
Johnson, P. F.; Leenders, M. R.; Fearon, H. E. (2006): Supply's Growing Status and Influence: A Sixteen-Year Perspective, in: The Journal of Supply Chain Management, Vol. 42, Nr. 2, S. 33–43.
Johnson, P. F.; Leenders, M. R.; Fearon, H. E. (1998): Evolving Roles and Responsibilities of Purchasing Organizations, in: International Journal of Purchasing and Materials Management, Vol. 34, Nr. 1, S. 2–11.
Kakumanu, P.; Portanova, A. (2006): Outsourcing: Its Benefits, Drawbacks, and other related issues, in: The Journal of American Academy of Business, Vol. 9, Nr. 2, S. 1–7.
Koumantzelis, C. (1997): Purchasing in the future will require higher skill levels, in: Purchas-ing, Vol. 123, Nr. 9, S. 44–45.
Kotabe, M.; Swan, K. S. (1994): Offshore Sourcing: Reaction, Maturation, and Consolidation of U.S. Multinationals, in: Journal of International Business Studies, Vol. 25, Nr. 1, S. 115–140.
Large, R. (2000): Zentralisation der Beschaffung in Industrieunternehmen, in: Zeitschrift Führung und Organisation, 69. Jg., Nr. 5, S. 289–295.
Lawson, R. H. (2002): Assessing the Operational Cost of Offshoring Strategies, in: International Journal of Logistics Management, Vol. 13, Nr. 2, S. 79–89.
Lawson, R. H. (2001): Offshore Sourcing: An Optimal Operational Strategy?, in: Business Horizons, Vol. 44, Nr. 6, S. 61–66.
Lazear, E. P.; Rosen, S. (1981): Rank-Order Tournaments as Optimum Labor Contracts, in: Journal of Political Economy, Vol. 89, Nr. 5, S. 841–864.
Leenders, M. R.; Fearon, H. E. (1997): Purchasing and Supply Management. 11. Auflage, Irvin, Chicago, IL.
Malcomson, J. M. (1997): Contracts, Hold-Up, and Labor Markets, in: Journal of Economic Literature, Vol. 35, Nr. 4, S. 1916–1957.
Markides, C. C.; Williamson, P. J. (1996): Corporate Diversification and Organizational Structure: A Resource-Based View, in: Academy of Management Journal, Vol. 39, Nr. 2, S. 340–367.
Marshall, A. (1948): Principles of Economics. 8. Auflage, Macmillan, New York, NY.
Milgrom, P. R.; Roberts, J. (1992): Economics, Organization and Management, Prentice Hall, Englewood Cliffs.
Mol, M. J. (2003): Purchasing's strategic relevance, in: Journal of Purchasing & Supply Management, Vol. 9, Nr. 1, S. 43–50.
Monczka, R. M.; Trent, R. J.; Handfield, R. B. (2005): Purchasing and Supply Chain Management. 3. Auflage, Thomson/South Western, Mason, OK.
Murphy, E. E. (1998): Specialized skills open doors, in: Purchasing, Vol. 125, Nr. 1, S. 148.
Noteboom, B. (1996): Trust, Opportunism and Governance: A Process and Control Model, in: Organization Studies, Vol. 17, Nr. 6, S. 985–1010.
Penrose, E. (1959): The Theory of the Growth of the firm. Basil Blackwell, Oxford, UK.
Pfeffer, J.; Salancik, G. R. (1978): The External Control of Organizations: A Resource Dependence Perspective. Harper & Row, New York, NY.
Pooler, V. H.; Pooler, D. J.; Farney, S. D. (2004): Global Purchasing and Supply Management. 2. Auflage, Chapman & Hall, New York, NY.
Rasmusen, E. (2001): Games and Information, 3. Auflage, Blackwell, Malden, MA.
Robbins, S. P. (1990): Organization Theory: Structure, Design, and Applications. 3. Auflage, Prentice-Hall, Englewood Cliffs, NJ.
Ross, S. A. (1973): The economic theory of agency: The principal's problem, in: American Economic Review, Vol. 63, Nr. 2, S. 134–139.
Santos, F. M.; Eisenhardt, K.M. (2005): Organizational Boundaries and Theories of Organization, in: Organization Science, Vol. 16, Nr. 5, S. 491–508.
Sappington, D. E. M. (1991): Incentives in Principal-Agent Relationships, in: Journal of Economic Perspectives, Vol. 5, Nr. 2, S. 45–66.
Seigel, J. T. (2004): How Federal Signal buys. Purchasing, Vol. 133, Nr. 15, S. 50–54.
Stölzle, W. (1999): Industrial Relationships. Oldenbourg, München/Wien.
Strausz, R. (1997): Delegation of Monitoring in a Principal-Agent Relationship, in: Review of Economic Studies, Vol. 64, Nr. 220, S. 337–357.
Theuvsen, L. (1996): Interne Organisation und Transaktionskostenansatz, in: Zeitschrift für Betriebswirtschaft, Vol. 67, Nr. 9, S. 971–996.
Thompson, J. D. (1967): Organizations in Action. McGraw-Hill, New York, NY.
Tirole, J. (1986): Hierarchies and Bureaucracies: On the Role of Collusion in Organizations, in: The Journal of Law, Economics and Organization, Vol. 2, Nr. 2, S. 181–214.
Trent, R. J. (2004): The Use of Organizational Design Features in Purchasing and Supply Management, in: The Journal of Supply Chain Management, Vol. 40, Nr. 3, S. 4–18.
Trent, R. J.; Monczka, R. M. (1994): Effective Cross-Functional Sourcing Teams: Critical Success Factors, in: International Journal of Purchasing and Materials Management, Vol. 30 Nr. 4, S. 3–11.
Tushman, M. L.; Nadler, D. A. (1978): Information Processing as an Integrating Concept in Organizational Design, in: Academy of Management Review, Vol. 3, Nr. 3, S. 613–624.
Ulrich, D. (1995): Shared Services: From Vogue to Value, in: Human Resource Planning, Vol. 18, Nr. 3, S. 13–23.
Van Weele, A. J. (2005): Purchasing & Supply Chain Management. 4. Auflage, Thomson Learning, London, UK.
Weick, K. (1995): Sensemaking in Organizations. Sage Publications, London, UK.
Williamson, O. E. (1991): Comparative Economic Organization: The Analysis of Discrete Structural Alternatives, in: Administrative Sciences Quarterly, Vol. 36, Nr. 2, S. 269–296.
Williamson, O. E. (1985): The Economic Institutions of Capitalism, Free Press, New York, NY.
Williamson, O. E. (1981): The Modern Corporation – Origins, Evolution, Attributes, in: Journal of Economic Literature, Vol. 19, Nr. 4, S. 1537–1568.
Williamson, O. E. (1979): Transaction-Cost Economics: The Governance of Contractual Relation, in: The Journal of Law and Economics, Vol. 22, Nr. 2, S. 233–261.
Wolf, H.-H. (2005): Making the Transition to Strategic Purchasing, in: MIT Sloan Management Review, Vol. 46, Nr. 4, S. 17–20.
Wood, G. (1995): Ethics at the purchasing/sales interface: an international perspective, in: International Marketing Review, Vol. 12, Nr. 4, S. 7–19.
Zajac, E. J.; Olsen, C. P. (1993): From Transaction Cost to Transactional Value Analysis: Implications for the Study of Interorganizational Strategies, in: Journal of Management Studies, Vol. 30, Nr. 1, S. 131–145.
Editor information
Rights and permissions
Copyright information
© 2009 Gabler | GWV Fachverlage GmbH
About this chapter
Cite this chapter
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
Download citation
DOI: https://doi.org/10.1007/978-3-8349-8796-9_1
Publisher Name: Gabler
Print ISBN: 978-3-8349-1458-3
Online ISBN: 978-3-8349-8796-9
eBook Packages: Business and Economics (German Language)