组织间成本管理(IOCM)是一种基于不同组织协调和合作的成本管理活动,是价值管理、供应链管理、组织理论、契约理论和成本管理集成形成的研究领域,是现代管理会计的重要发展方向之一。本文介绍了IOCM的发展背景、理论基础、主要研究内容和成果,并对其研究现状和未来发展做了简略的评论。 Interorganization Cost Management (IOCM) is a kind of cost management based on the coordination and cooperation of different organizations. It is a research field formed by integration of value management, supply chain management, organization theory, contract theory and cost management, and is an important development of modern management accounting One of the directions. This paper introduces the development background, theoretical basis, main research contents and achievements of IOCM, and makes a brief comment on its research status and future development.