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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Bhimani, A., Frantz, P., Gulamhussen, M. A. & Ncube, M. (2008). Collaboration, competition and strategic costing: Knowing when to start learning. International Journal of Accounting, Auditing and Performance Evaluation. 5 (2), 138-156
Exportar Referência (IEEE) 
A. Bhimani et al.,  "Collaboration, competition and strategic costing: Knowing when to start learning", in Int. Journal of Accounting, Auditing and Performance Evaluation, vol. 5, no. 2, pp. 138-156, 2008
Exportar BibTeX 
@article{bhimani2008_1743465179527,
	author = "Bhimani, A. and Frantz, P. and Gulamhussen, M. A. and Ncube, M.",
	title = "Collaboration, competition and strategic costing: Knowing when to start learning",
	journal = "International Journal of Accounting, Auditing and Performance Evaluation",
	year = "2008",
	volume = "5",
	number = "2",
	doi = "10.1504/IJAAPE.2008.020842",
	pages = "138-156",
	url = "https://www.inderscienceonline.com/journal/ijaape"
}
Exportar RIS 
TY  - JOUR
TI  - Collaboration, competition and strategic costing: Knowing when to start learning
T2  - International Journal of Accounting, Auditing and Performance Evaluation
VL  - 5
IS  - 2
AU  - Bhimani, A.
AU  - Frantz, P.
AU  - Gulamhussen, M. A.
AU  - Ncube, M.
PY  - 2008
SP  - 138-156
SN  - 1740-8008
DO  - 10.1504/IJAAPE.2008.020842
UR  - https://www.inderscienceonline.com/journal/ijaape
AB  - Many companies confronted with 'make or buy' decisions adopt the mid-way option of engaging in collaborative relationships (CRs) with suppliers rather than in internal production or the purchasing of parts through a process of competitive bidding. Engaging in CRs requires evaluations of when to enter such relationships and when to abandon them. Traditional incremental cost analysis does not readily allow such analysis for the establishment of supplier networks and relationships. This paper develops a real options-based model that focuses on the cost implications of learning curves and timing concerns. It provides an optimal timing valuation approach to establishing/abandoning a CR that incorporates differential learning rate payoffs and that assesses the contingencies embedded in a CR. A standard illustration of the application of the model is provided.
ER  -