作者：Masschelein, Stijn; Cardinaels, Eddy; Van den Abbeele, Alexandra
作者单位：University of Western Australia; Tilburg University; KU Leuven
摘要：We examine the effect of more precise cost information on contract renegotiations between supply-chain parties. Specifically, we experimentally investigate the benefits of activity-based costing (ABC) information to address common supply-chain inefficiencies that are caused by the buyer or the seller, but have the same underlying costs. Results suggest that the impact of more precise cost information depends crucially on the cause of the inefficiency that parties need to address during the neg...
