This study examines how activity-based costing (ABC) cost driver framing affects suppliers’ ability to increase their bargaining power when facing powerful customers. Results of an experiment show that suppliers with high potential to contribute to increasing joint profits are able to increase their power and earn a higher share of joint profits than suppliers with low contribution potential. However, providing suppliers with externally framed cost drivers (cost drivers represented as customers’ activities) instead of internally framed cost drivers (cost drivers represented as suppliers’ own activities) reduces their ability to utilize contribution potential as a source of power. 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. This study shows that the how firms frame cost drivers affects negotiators’ ability to improve joint profits and negotiation power.

中文翻译：

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ABC 成本驱动因素在客户-供应商谈判中构建和改变权力平衡

本研究探讨了基于作业的成本核算 (ABC) 成本驱动因素框架如何影响供应商在面对强大客户时提高议价能力的能力。实验结果表明，与贡献潜力低的供应商相比，具有高潜力为增加联合利润做出贡献的供应商能够增加他们的权力并获得更高的共同利润份额。然而，为供应商提供外部框架的成本驱动因素（成本驱动因素表示为客户的活动）而不是内部框架的成本驱动因素（成本驱动因素表示为供应商自己的活动）会降低他们利用贡献潜力作为动力来源的能力。对谈判者行为的分析表明，具有高贡献潜力和内部框架成本驱动因素的供应商使用更多的综合策略来增加联合利润，从而使他们能够获得更高的联合利润份额。这项研究表明，公司如何构建成本驱动因素会影响谈判者提高共同利润和谈判能力的能力。