The hidden cost-performance method supporting the purchasing function

La méthode des coûts-performances cachés au service de la fonction achats

Sylvie Crouzet
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Sylvie Crouzet: CNAM - Conservatoire National des Arts et Métiers [CNAM], LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: The article deals with the instrumentation of purchases using the hidden cost-performance method. The issue can be expressed in the form of the following question: how does the hidden cost-performance method apply to purchases and what are its contributions? The study is based on a 24-month intervention-research carried out in the insurance sector with a reflective practitioner positioning. The results show that the hidden cost-performance method applies to purchases by providing buyers with the means to categorize dysfunctions and integrate them into the purchase cost. The taking into account of dysfunctions by the buyer will reinforce the trust/legitimacy of the purchasing function in the eyes of internal customers.

Keywords: hidden cost-performance; purchase cost; intervention-research; reflective practitioner; legitimacy; coûts-performances cachés; coût d’achat; recherche-intervention; praticien réflexif; légitimité (search for similar items in EconPapers)
Date: 2022-09-01
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Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2022, 3 (15), pp.41-59. ⟨10.3917/accra.0015.0041⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04221804

DOI: 10.3917/accra.0015.0041

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