New approaches in performance measurement: methods for specification and operationalisation within the context of supply management

Ronald Gleich, Michael Henke, Anna Quitt and Luise Sommer

International Journal of Business Excellence, 2009, vol. 2, issue 2, 105-123

Abstract: Due to the weaknesses of the traditional, financially oriented measurement systems, performance measurement systems, which include financial as well as nonfinancial Key Performance Indicators (KPIs), have been developed. In this context, supply performance measurement has not only become a key research field within the area of supply controlling and financial supply management, it has also evolved into a central concern of Chief Executive Officers (CEOs) and Chief Financial Officers (CFOs). Nevertheless, the present concepts still have difficulties in evaluating the bottom line impact of supply management. Based on an extensive literature review, this paper identifies key requirements of performance measurement systems. It also outlines the importance of measuring the bottom line impact of supply management in practice. Via an action research approach, methods for the specification and operationalisation of the bottom line impact of supply management are developed. Based on these findings, the paper introduces an integrated approach to supply performance measurement.

Keywords: supply performance measurement; bottom line impact; budget planning; profit contribution; supply management; purchasing; supply control; financial supply management; performance measurement systems; PMS; supply chain management; SCM. (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=22712 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbexc:v:2:y:2009:i:2:p:105-123

Access Statistics for this article

More articles in International Journal of Business Excellence from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().