Total Cost of Ownership: A Differentiated Approach
نویسندگان
چکیده
The purpose of this paper is to develop a differentiated approach to the cost management tool, Total Cost of Ownership (TCO). Existing TCO related literature has investigated the tool from a focal buyer perspective and has consequently neglected to study TCO from an inter-organisational perspective. Based on empirical data, this paper develops a differentiated approach to the use of TCO consisting of two dimensions: the nature of the relationship and the complexity of cost drivers. The matrix developed illustrates that depending on the situation, TCO affects the buyer-supplier relationship
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