The Journal of Cost Accounting Research
Online ISSN : 2432-034X
Print ISSN : 1349-6530
ISSN-L : 1349-6530
Formation and Promotional Factors of Interfirm Collaboration toward Utilization of Extra Production Capacity:
A Case Study Based on Collaboration Forming Model
Zhi WangToshihiko Awaji
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2025 Volume 49 Issue 1-2 Pages 69-82

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Abstract

This study focuses on the collaboration between companies with extra production capacity and companies that do not purchase their products, and examined the process of forming these collaborations based on collaborative formation model, and analysed the promotional factors. It shows that this collaboration was facilitated by the fact that there had been a relationship of trust between the two companies prior to the collaboration, that they worked to improve trust during the process of forming the collaboration, and that there was someone who could play a coordinating role.

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© 2025 The Japan Cost Accounting Association
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