조직간 원가관리, 조직간 관계 특성들과 공동 혁신

This study investigated the relationships among inter-organizational cost management (IOCM), characteristics of inter-organizational relationship (i.e. trust, interdependence, and learning), innovation co-creation with suppliers, product and process innovations, and firm performance. To collect empirical data, post survey method was employed. The questionnaires were answered by production department director or factory chief. Finally, 104 valid data were collected. To demonstrate the research hypotheses, multiple regression analysis and cluster analysis were adopted. The empirical results showed the significant and positive impact of IOCM on inter-organizational characteristics, and the positive effects of interdependence and learning on innovation co-creation. It was found that the innovation co-creation with suppliers has a positive impact on the product and process innovations of manufacturing firms. Finally, it was observed that the innovations of firms positively influence the increase of firm performance. Although IOCM has been considered as a cost reduction tool, the results of this research suggested that IOCM reinforces the inter-organizational relationships of related firms. Thus, from the perspective of a inter-organizational relationship, the empirical results contribute to the development of new theory about inter-organizational relationships. In the innovation co-creation, the primary point is the acquisition of new knowledge from various external sources. This study partially identified that the characteristics of inter-organizational relationship affect the acquisitions of new external knowledge. Accordingly, this results indicate the development of new innovation co-creation theory.