Utilize este identificador para referenciar este registo:
https://hdl.handle.net/1822/16479
Título: | Creator : an interactive, team-based inter-organisational cost management exercise |
Autor(es): | Afonso, Paulo Nunes, Manuel L. |
Palavras-chave: | Inter-organisational cost management New product development |
Data: | 2009 |
Editora: | Elsevier |
Revista: | Journal of Accounting Education |
Resumo(s): | IOCM practices can play a relevant role guiding effective NPD processes, reducing time-to-market and helping managers in the development of competitive products. The authors have developed an in-class exercise on IOCM. This exercise can be used to involve students or practitioners in a dynamic process where a NPD process is enhanced by the use of several cost management techniques. This exercise has been applied in the academic year of 2008/09 by two teams of students. The exercise and was designed considering previous work (Cook and Hazelwood, 2002; Castellano and Young, 2003; Everaert et al., 2008). Nevertheless, several changes, adaptations and improvements were made. This work offers a basis for further replications in a classroom setting and also can be used to demonstrate the features of inter-organisational cost management practices in NPD processes to an audience of practitioners. |
Tipo: | Artigo |
Descrição: | Documento submetido para revisão pelos pares. A publicar em Journal of Accounting Education. ISSN 0748-5751 |
URI: | https://hdl.handle.net/1822/16479 |
ISSN: | 0748-5751 |
Arbitragem científica: | yes |
Acesso: | Acesso restrito UMinho |
Aparece nas coleções: | CGIT - Artigos em revistas de circulação internacional com arbitragem científica CESP - Artigos em revistas científicas internacionais com arbitragem |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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Manuscript_completo.pdf Acesso restrito! | 603,5 kB | Adobe PDF | Ver/Abrir |