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

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

Post-Print from HAL

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.

Keywords: Hidden costs; Intervention-research; Reflective practitioner; Skills; Buyer; Coûts-performances cachés; Recherche-intervention; Praticien réflexif; Compétences; Acheteur (search for similar items in EconPapers)
Date: 2022-06-08
Note: View the original document on HAL open archive server: https://cnam.hal.science/hal-04223281
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in International Conference in partnership with the Management Consulting Division of the Academy of Management (USA), ISEOR, The Management Consulting Division of the Academy of Management (USA), ISODC, Le Cnam, EADA Business School and Benedictine University (USA), Jun 2022, Lyon, France

Downloads: (external link)
https://cnam.hal.science/hal-04223281/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04223281

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().