ABSTRACT
This chapter analyses the role of accounting in the networking ambitions of firms. It focuses on a case study which investigates the ambitions of a firm to rationalise its purchasing and supply costs for goods related to maintenance, repair, and operations (MRO items). The case study involves the Swedish subsidiary of a large multinational company. The networking actions of the firm are described with regard to the internal analysis and preparation, the identification and appointment of key suppliers, and the inter-firm reorganising undertaken. The category teams searched for actions to reduce the influence of the cost drivers. The most significant indirect cost—supplier handling costs—was reduced 'automatically' through the appointment of key suppliers. Moreover, both local service unit (LSU) and the suppliers were able to reduce other costs since LSU's previous buying behaviour was costly for both sides. Network outcomes were observed in relation to the business partners of LSU and the key suppliers.
