| 書目名稱 | Measuring Supply Management’s Budget Effects | | 副標(biāo)題 | Introduction of Retu | | 編輯 | Anna Quitt | | 視頻video | http://file.papertrans.cn/629/628218/628218.mp4 | | 叢書名稱 | Einkauf, Logistik und Supply Chain Management | | 圖書封面 |  | | 描述 | Performance Measurement is currently one of the most talked about topics in Purchasing and Supply Management (PSM) – in research as well as in business practice. However, it is not simply a business fad; researchers already introduced the Balanced Scorecard, a performance measurement method, to PSM a few years ago. A more novel idea in this context is measuring the budget impact of PSM – its financial effectiveness. In business practice, only 10-20% of supply management’s effectiveness can be identified retrospectively in the P&L account with current measurement methods. Thus, PSM is often criticised for only being able to demonstrate its efforts on presentation charts, so-called “powerpoint savings”. Therefore, researchers were requested to support practitioners in finding a solid and feasible solution to the problem of savings measurement. The derived solution measures PSM’s financial effectiveness by integrating the function in the budgeting procedure, based on the following hypothesis: Only when supply management addresses its planned savings potential already in the budgets, it can show its comprehensive bottom line effect. | | 出版日期 | Book 2010 | | 關(guān)鍵詞 | Design Sciences; Integratded budgeting; Measurement process; SCM; Savings measurement; Supply Management; | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-8349-8490-6 | | isbn_softcover | 978-3-8349-2110-9 | | isbn_ebook | 978-3-8349-8490-6 | | copyright | Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2010 |
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