All-Encompassing Final Statements

It was the objective of this thesis to design a generally valid process, which enables supply management to measure its financial effectiveness in form of the Return on Spend. This thesis can be considered as a gate-opener for this recent field of research. The author adapted a generalist-perspective and approached the problem set from various angles, thereby gaining access to, and broadening the scope of, even more relevant topic-related issues, which generate room for future research. Therefore, the claim to present complete and final solutions was never made. However, it was intended to provide the reader – scientist and practitioner alike – with initial drafts and thoughts from a holistic point of view and to trigger further research within the diverse aspects of measuring supply management's financial effectiveness. Thus, limitations of research have to be mentioned and the most apparent potential for future research outlined. Finally, the findings of this thesis are summarised in form of allencompassing statements.