An application of cost accounting in improving relationship learning

The aim of this article is to describe the application of cost accounting in improving both the relationship learning and network performance. In the case study, the learning refers to relationship learning between a customer and its two suppliers. The performance is measured with cost accounting and it involves in addition to the customer and the suppliers other actors in the network. The impact of relationship learning on performance in customer-supplier relationships is a central research area when attaining to understand best practices in relationship governance. This study integrates relationship learning and performance measurement together and describes thoroughly the cost accounting process and methods used to improve relationship learning in customer-supplier environment. The learning results are illustrated by using quantitative data from the network's cost management. The goal of cost accounting is to identify the cost drivers in the network and to reduce the total costs of the delivery to improve network's performance. In order to support the analysis of the empirical findings a review of prior literature on relationship learning is carried out. According to the study the application of cost accounting seems to improve learning and cost management in customer-supplier relationship. In this study used learning process and methods reflect the development of the network competitiveness because learning leads to the development of new capacities, skills, understanding, and preferences.