Relacje międzyorganizacyjne – nowe spektrum rachunkowości zarządczej
Interorganizational relationships – a new spectrum of management accounting

Summary/Abstract: The article describes changes taking place in management accounting systems in companies employing lean production methods and forming long-term relationships with suppliers. Published results of empirical research conducted throughout the world indicate that interorganizational relationships create a new dimension of management accounting. Management accounting information, just as interorganizational management processes, go beyond organizational boundaries of business partners engaged in buyer-supplier relationship. The article outlines two management accounting techniques: open book accounting and target costing chain, which provide information for interorganizational cost management in end product value chain. These methods, originally used in Japanese companies in various industries, are being increasingly implemented in companies in other parts of the world.

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