IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04223281.html
   My bibliography  Save this paper

Train your buyers in the hidden cost method! For a purchasing cost that incorporates evaluation of the impact of purchasing-related dysfunctions
[Formez vos acheteurs à la méthode des coûts-performances cachés ! Pour un coût d'achat qui intègre une évaluation des impacts des dysfonctionnements liés aux achats]

Author

Listed:
  • Sylvie Crouzet

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

This article focuses on buyer training. The buyer has skills in cost analysis. But he adopts a mainly external perspective focusing on the efforts made by suppliers. He takes note of internal dysfunctions related to purchasing. But he knows little about how to assess them and integrate them into the cost. However, there is a recognized method for assessing the impact of dysfunctions: the hidden cost method. Based on an intervention-research, the results show that buyers should be trained in this method to learn how to assess the impact of purchasing-related dysfunctions and strengthen the sustainable economic and social performance of purchasing.

Suggested Citation

  • Sylvie Crouzet, 2022. "Train your buyers in the hidden cost method! For a purchasing cost that incorporates evaluation of the impact of purchasing-related dysfunctions [Formez vos acheteurs à la méthode des coûts-perform," Post-Print hal-04223281, HAL.
    • Handle: RePEc:hal:journl:hal-04223281
    Note: View the original document on HAL open archive server: https://cnam.hal.science/hal-04223281
    as

    Download full text from publisher

    File URL: https://cnam.hal.science/hal-04223281/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Henri Savall & Véronique Zardet, 2004. "Recherche en Sciences de Gestion : Approche Qualimétrique, observer l'objet complexe," Post-Print halshs-00783087, HAL.
    2. Laurent Cappelletti, 2018. "Intervention-research : From conceptualization to publication," Post-Print hal-02113341, HAL.
    3. Aerts, Walter & Cormier, Denis, 2009. "Media legitimacy and corporate environmental communication," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 1-27, January.
    4. Saccani, Nicola & Perona, Marco & Bacchetti, Andrea, 2017. "The total cost of ownership of durable consumer goods: A conceptual model and an empirical application," International Journal of Production Economics, Elsevier, vol. 183(PA), pages 1-13.
    5. Allal-Chérif, Oihab & Simón-Moya, Virginia & Ballester, Antonio Carlos Cuenca, 2021. "Intelligent purchasing: How artificial intelligence can redefine the purchasing function," Journal of Business Research, Elsevier, vol. 124(C), pages 69-76.
    6. Jordan Etkin, 2016. "The Hidden Cost of Personal Quantification," Journal of Consumer Research, Oxford University Press, vol. 42(6), pages 967-984.
    7. Rebolledo, Claudia & Nollet, Jean, 2011. "Learning from suppliers in the aerospace industry," International Journal of Production Economics, Elsevier, vol. 129(2), pages 328-337, February.
    8. Grabner, Isabella & Moers, Frank, 2013. "Management control as a system or a package? Conceptual and empirical issues," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 407-419.
    9. François Meyssonnier & Pierre Mévellec, 2016. "Contrôle de gestion et nouvelles formes productives : quelles perspectives ?," Post-Print hal-01900489, HAL.
    10. Riikkinen, Rilana & Kauppi, Katri & Salmi, Asta, 2017. "Learning Sustainability? Absorptive capacities as drivers of sustainability in MNCs’ purchasing," International Business Review, Elsevier, vol. 26(6), pages 1075-1087.
    11. Stéphanie Chatelain-Ponroy & Aude Deville, 2020. "Crise sanitaire et technocratie. Il existe DES modes de contrôle !," Revue française de gestion, Lavoisier, vol. 0(8), pages 197-204.
    12. Shabani, Amir & Visani, Franco & Barbieri, Paolo & Dullaert, Wout & Vigo, Daniele, 2019. "Reliable estimation of suppliers’ total cost of ownership: An imprecise data envelopment analysis model with common weights," Omega, Elsevier, vol. 87(C), pages 57-70.
    13. Demartini, Maria Chiara & Otley, David, 2020. "Beyond the system vs. package dualism in Performance Management Systems design: A loose coupling approach," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    14. Maestrini, Vieri & Luzzini, Davide & Maccarrone, Paolo & Caniato, Federico, 2017. "Supply chain performance measurement systems: A systematic review and research agenda," International Journal of Production Economics, Elsevier, vol. 183(PA), pages 299-315.
    15. Erik G. Hansen & Stefan Schaltegger, 2016. "The Sustainability Balanced Scorecard: A Systematic Review of Architectures," Journal of Business Ethics, Springer, vol. 133(2), pages 193-221, January.
    16. Henri Savall & Véronique Zardet, 2004. "Recherche en Sciences de Gestion : Approche Qualimétrique, observer l'objet complexe," Post-Print halshs-01853397, HAL.
    17. Knight, Louise & Tu, Yi-Hsi & Preston, Jude, 2014. "Integrating skills profiling and purchasing portfolio management: An opportunity for building purchasing capability," International Journal of Production Economics, Elsevier, vol. 147(PB), pages 271-283.
    18. Stéphanie Chatelain-Ponroy & Aude Deville, 2020. "Crise sanitaire et technocratie. Il existe DES modes de contrôle !," Post-Print hal-03110021, HAL.
    19. P El Haddad & Marc Bonnet & Patrick Tabchoury, 2017. "The Socioeconomic Approach to Management: Methodological Positioning," Post-Print hal-01634858, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Najoua Hammouch & Mehdi Nouri & Laurent Cappelletti & Abdellatif Marghich, 2021. "La recherche intervention : du terrain à la production de la connaissance," Post-Print hal-03334044, HAL.
    2. Thibaut Duboisy, 2022. "La coopération des acteurs salariés et bénévoles -Cas d'un service mixte au sein d'un organisme associatif bailleur social," Post-Print hal-03721695, HAL.
    3. Benjamin Dreveton & Evelyne Lande & Marine Portal, 2011. "L'instrumentation des activités publiques. Le cas d'une université," Post-Print hal-00650424, HAL.
    4. Thibaut Duboisy, 2023. "Hidden performance of social associations," Post-Print hal-04593992, HAL.
    5. Noura Zaghmouri, 2021. "Les technologies de l’information et de la communication,facteurs clés de la mise en œuvre du lean healthcare," Post-Print hal-03437854, HAL.
    6. Gérard Desmaison, 2017. "DES IDÉES A L'ACTIONNABILITE EN SCIENCES DE GESTION : MAI68 vs MASE," Post-Print halshs-02073934, HAL.
    7. Daniel Bonnet, 2018. "L'ambivalence constitutive de l'incertitude de Knight Énantiologie de l'exposition au risque," Post-Print hal-01894259, HAL.
    8. Thibaut Duboisy, 2024. "Les relations entre le statut, les pratiques de management et la performance au sein des associations - Cas d'une association bailleur social," Post-Print hal-04683417, HAL.
    9. Alexis Roche, 2018. "Guide Pratique Des Gestes Perçus Comme De La Reconnaissance Au Travail," Post-Print halshs-02366458, HAL.
    10. Issam Benhayoun & M. Marghich Abdellatif, 2020. "The influence of financial markets on accounting standards: A historical reading [L’influence des marchés financiers sur la normalisation comptable : Une lecture historique]," Post-Print halshs-02955580, HAL.
    11. Bedford, David S., 2020. "Conceptual and empirical issues in understanding management control combinations," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    12. Thibaut Duboisy, 2021. "Articulation entre pratiques de management et statut (salarié, volontaire, bénévole)," Post-Print halshs-03408806, HAL.
    13. Denis Choffel & François Meyssonnier, 2006. "Leçons de la mise en place d'un tableau de bord en centre psychothérapique," Post-Print halshs-00548102, HAL.
    14. Céline Duplaà Hemer & Sylvie Rascol-Boutard, 2019. "Une Recherche-Action Pour Détecter Des Compétences Hypermodernes : Le Cas Du Manager De Proximité Dans Le Secteur Bancaire," Post-Print hal-02289759, HAL.
    15. Gérard Desmaison & Georges Vandenhove, 2017. "FROM HIDDEN COSTS TO MEASUREABLE PERFORMANCE From Heterodox Practices to Orthodox Practises," Post-Print halshs-02073905, HAL.
    16. Guido Noto & Carmelo Marisca & Gustavo Barresi, 2023. "I "pacchetti" di controllo manageriale nei team virtuali," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(3), pages 43-62.
    17. Gérard Desmaison, 2019. "Des risques psycho-sociaux a la qualité de vie au travail : un changement systémique est-il possible ?," Post-Print hal-03418346, HAL.
    18. Laura Khachan & Maïté Rateau & Laurent Cappelletti, 2020. "Sales Measures do not fit all: A little bit of everything," Post-Print hal-02888080, HAL.
    19. Alexis Roche, 2018. "Reconnaissance au travail VS mépris et déni : reconnaître l'existence et l'évolution positive des salariés," Post-Print hal-01894941, HAL.
    20. Thibaut Duboisy, 2023. "La qualité de vie au travail au sein des associations - Cas de 60 000 rebonds," Post-Print hal-04167421, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-04223281. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.