ABSTRACT
Cost data is one of the most sensitive pieces of information in fi rms and is, therefore, generally hidden from third parties such as customers and suppliers. With the emergence of manufacturing networks in recent years, however, organisational boundaries have become increasingly blurred. Major suppliers are, for example, involved in the product development process of manufacturing fi rms. In such close inter-fi rm relationships, information sharing between fi rms has become much more comprehensive. It may even include the disclosure of cost data that was traditionally kept secret.
