继2006年7月和8月FM登载的有关组织间成本管理问题的文章之后,John Cullen又提出了财务经理还能够在其他哪些领域提供物流支持无论规模大小和所属行业,各类组织都正被广泛卷入战略联盟、商业网络和虚拟关系之中。因此,它们的管理会计信息必须能够识别跨越传统组织边界的成本和增值过程。有效的价 Following an article published by FM in July and August 2006 on the issue of inter-organizational cost management, John Cullen raised the question of what other financial managers can offer logistics support in other areas, regardless of their size and industry Widely involved in strategic alliances, business networks and virtual relationships. Therefore, their management accounting information must be able to identify the cost and value-added processes that span the traditional organizational boundaries. Effective price