Performance Measurement in Supply Chains

Andreas Taschner () and Michel Charifzadeh ()
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Andreas Taschner: Hochschule Reutlingen
Michel Charifzadeh: Hochschule Reutlingen

Chapter 8 in Management Accounting in Supply Chains, 2020, pp 189-254 from Springer

Abstract: Abstract There is hardly a business firm that is not engaged in performance measurement. In a supply chain context, performance measurement does not merely deal with the performance of a single firm. Bilateral relations and the performance of the supply chain as a whole are moving to the center of attention. Performance measurement serves the attainment of business goals. Supply chain related goals are to increase efficiency, improve quality, speed, agility, and service focus. In order to emphasize the network aspect, the cooperation, the basis of trust and the exchange of information should be strengthened. The chapter provides a selection of performance measures and indicators for these performance characteristics, discusses their strengths and weaknesses, and their application in performance measurement systems.

Date: 2020
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DOI: 10.1007/978-3-658-28597-5_8

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