ABC Cost Driver Framing and Altering the Balance of Power in Customer-Supplier Negotiations
研究作业成本法（ABC）的成本动因框架如何影响供应商在与强大客户谈判中的议价能力。实验发现，高贡献潜力的供应商能获得更高利润份额，但外部框架（成本由客户活动驱动）会削弱这一优势。
ABSTRACT This study examines how activity-based costing (ABC) cost driver framing affects suppliers' ability to increase their bargaining power when negotiating with powerful customers. Results of an experiment show that suppliers with the potential to contribute to increasing joint profits (high contribution potential) earn a higher share of joint profits than suppliers with low contribution potential. High contribution potential suppliers have higher bargaining power because of their ability to increase customers' dependence on negotiated agreements. However, the advantage of having high contribution potential is reduced when suppliers are provided with externally framed cost drivers (costs represented as being driven by customers' activities) instead of internally framed cost drivers (costs represented as being driven by suppliers' activities). Analyses of negotiators' behavior show that suppliers with high contribution potential and internally framed cost drivers use more integrative tactics to increase joint profits, allowing them to earn higher shares of joint profits.