조직간 원가관리와 공식관계 통제방안이 공급망 성과에 미치는 영향

This study empirically investigated how inter－organizational relationship control systems(formal control systems) and inter－organizational cost management(IOCM) improve supply chain performance through inter－organizational cooperation, inter－organizational information flow, and inter－organizational learning. The empirical results showed that the inter－organizational relationship control systems have a significant positive effect on the inter－organizational cooperation but the IOCM has no significant effect on inter－ organizational cooperation. In addition, formal control systems and inter－organizational cost management have a significant positive impact on inter－organizational information flow. And inter－organizational information flow have a significant positive effect on inter－organizational learning. In the indirect impact analysis of inter－organizational learning, it was shown that the inter－organizational relationship control systems had no indirect effect on inter－organizational learning through inter－organizational information flow, and the IOCM had an indirect impact on the inter－organizational learning through inter－ organizational information flow. In the analysis of the impact on supply chain performance, it was found that there was a significant positive effect on inter－organizational cooperation and inter－organizational learning. In the indirect impact analysis of supply chain performance, inter－organizational relationship control systems indirectly affect supply chain performance through inter－organizational cooperation, while IOCM has no indirect effect of supply chain performance through inter－organizational cooperation. The significant positive impacts of inter－organizational cooperation mean that high Levels of collaborations among related employees, reduces opportunistic and selfish factors, and improves the possibility of achieving performance through cooperative efforts. The positive effect of the amount of inter－ organizational information flow and inter－organizational learning is to achieve supply chain performance that is accompanied by information flow and learning among relevant employees of the company, timely delivery, perfect inventory management and proper production, timely product launch and perfect market response. As a result of empirical study on IOCM and formal control systems, inter－organizational cooperation means that promoting inter－erganizational cooperation using inter－organizational relationship control systems is more advantageous than IOCM.