From the point of view of relationship marketing, the primary purpose of an exchange relationship is to establish a mechanism for creating and capturing additional value through improved coordination of production, consumption, and related economic activities between a customer and a supplier. However, it has remained largely unexamined how improved coordination may influence value creation and value capture in a relationship. In addition, it has remained unclear how more effective value creation and capture may translate into financial consequences for the relationship parties. This research project aims to bridge that gap by presenting a framework that employs a dyadic economic value added (EVA) analysis and activity-based costing (ABC). The framework allows analyzing how process changes in respective organizations (as a result of improved coordination) enhance performance at activity level and how that performance is linked with resource and capital usage and hence financial value in both organizations. The framework is tested in two industrial dyads.
|Gällande start-/slutdatum||01.03.2005 → 31.12.2009|