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AbstractIndustrialMarketingManagement32(2003)365–374StrategiccostmanagementacrossboundariesoffirmsAnnaDubois*DepartmentofIndustrialMarketing,ChalmersUniversityofTechnology,GothenburgS-41296,SwedenInrecentyears,increasingattentionhasbeenplacedonhowpurchasingstrategiesmaycontributetotheefficiencyoffirms.Inthispaper,acasestudyillustrateshowonefirmimplementedasupplierbasereductiontoenableahighinvolvementstrategyinrelationtoappointedkeysuppliers.Theeffectsofthischangeinpurchasingstrategywereextensivecostrationalisations.Themainchangeinthisprocesswasaredefinitionoftheunitofanalysisfromindividualtransactionstobuyer–supplierrelationships.However,thecostsintherelationshiparedrivennotonlybyinternalfactorsonthetwosidesoftherelationshipbutalsobyhowthefocalrelationshiprelatestootherrelationships.Therefore,thewaysinwhichthecostsareaffectedbyotherparties,suchasthesupplier’ssupplier,thesupplier’sothercustomers,thecustomer’sothersuppliers,andthecustomer’scustomers,needtobeincludedintheanalysis.D2003ElsevierScienceInc.Allrightsreserved.Keywords:Purchasing;MRO;Totalcost1.IntroductionThesupplysideofcompanieshasbecomeincreasinglyimportantoverthelastfewdecades.Onereasonisthatthecostsofpurchasedgoodsandservicesrepresentthemajorityoftotalcostsformostcompanies.Thishighshareisattributabletotheambitionofcompaniestoconcentratemoreoftheireffortsonalimitedpartofthetotalactivitystructureofthebusinessnetworksinwhichtheyareinvolved.Byoutsourcingactivitiestosuppliers,firmsareabletospecialisetheirownoperations.Itisnotonlytheincreasingfinancialimpactthatmakesthesupplysidesignificant.Anothermoreimportantreasonisthechangingnatureofthecontentofbuyer–supplierexchange.Overtime,outsourcingofmanufacturingactiv-itieshasbeenfollowedbyoutsourcingofdesignanddevelopmentwork.Toanincreasingextent,suppliersarecontributingtothetechnicaldevelopmentofacompany.Thischangehasbeenaccentuatedbecauseofincreasesinthenumberofdifferenttechnologiesacompanynowneedsinordertobeabletooperateandbecauseofthehighercostofdevelopingeach