Mapping Customer-Supplier Relationships

David Publishing Company
Publication Type:
Journal Article
Journal of Modern Accounting and Auditing, USA, 2011, 7 (12), pp. 1436 - 1445
Issue Date:
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This paper proposes that organizational performance improvement could be achieved through improving the relationship between suppliers and customers. Accordingly, the paper proposes that performance could be improved by properly managing differences (gaps) that are usually found between customers expectations and of suppliers perception with respect to services delivered. The paper also proposes that gaps in the relationship between customers and suppliers could be analyzed using mapping techniques. The paper points to the possibility of finding perception gaps and expectation gaps in the interrelated value attributes of goods and/or services; namely quality, cost and time of delivery of goods or services to customers. In addition, the paper suggests that those gaps may impact on the performance from the perspectives of quality, cost and speed of delivery of the service. It is envisaged that this research could assist management in controlling cost and avoid wastage and improve organizational performance.
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