Purpose This paper aims to assess the influence of internal cost management (ICM) on supplier cost management (SCM) and customer-oriented performance in the manufacturing sector in Bangladesh. Moreover, this research investigates the moderating role of top management support in the associations between ICM and SCM and between ICM and customer-oriented performance. Design/methodology/approach The authors use structural equation modeling and hierarchical regression analysis to test their hypotheses, grounded in the dynamic capability theory. A closed-ended survey was used to collect data from 177 manufacturing companies in Bangladesh. Findings The results indicate that SCM and customer-oriented performance are positively affected by ICM. SCM also mediates the relationship between ICM and customer-oriented performance. Furthermore, the correlations between ICM–SCM and ICM-customer-oriented performance are stronger when top management supports ICM. Originality/value ICM as an antecedent of SCM in a manufacturing context in an emerging economy, with SCM mediating the effects on customer-oriented performance. The moderating effects of top management support on the associations between ICM–SCM and ICM-customer-oriented performance are also examined in this study.
Akhter et al. (Thu,) studied this question.