Authors: Eduard Braun; Giancarlo Pereira; Miguel Sellitto; Miriam Borchardt
Abstract: This paper analyzes a contract-based relationship for co-creation of value and share
of gains between a tool supplier and an auto parts industry. After three years of good financial
results (for both parties) no other share of gains was observed, thus raising questions about the
share of gains policy in joint actions. Drawing on relevant literature on co-creation of value
and contracts, a longitudinal case study was conducted. The results indicate that the sharing of
gains deriving from co-creation can be interrupted when the gains of one of the parties assume
considerable proportions. It was also found that co-creation increase the participation of the
supplier in the mix of items purchased by the contractor (from 10% to 71%). In fact, the share
of orders seems to be the best sharing policy for both parts in a value co-creation project.
Keywords: Co-creation of value, B2B contract, Profit-sharing, Service.
Journal: ( – )
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Conference: Glasgow, Scotland (2011)