Stefan Seuring

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Traditional intra-firm cost accounting tools are not appropriate in the context of supply chain management, as there are no standards for the definition and composition of costs. This prohibits exchange and comparison of cost data among different supply chain members. Against this background, several activity-based costing models for inter-firm cost(More)
Purpose – The purpose of this paper is to identify information needs in the outsourcing lifecycle, and to prioritize them according to their importance for governing and controlling the external provider. Design/methodology/approach – A three-round Delphi study was conducted, where 17 and 16 outsourcing experts answered, respectively. Findings – The(More)
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