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2015 | OriginalPaper | Chapter

Financial Measures and Their Relations to Decoupling Points and Decoupling Zones

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Abstract

Financial management is concerned with the financial evaluation of activities performed in the supply chain. Each activity has implications on the financial situation but the actual cause-effect relation involved in this context is not always obvious. From a return on investment (ROI) perspective the financial measures revenue, cost, and assets, i.e. investment, are identified. Strategic lead-times have been highlighted in the literature as key components for flow design. Strategic lead-times are thereafter further analyzed and the relations between financial measures and strategic lead-times are outlined. Based on these relations, it is possible to establish a relation between financial measures, and decoupling points and decoupling zones. Subsequently this is shown to also provide a reference to supply chain management strategies as they are defined in the literature.

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Metadata
Title
Financial Measures and Their Relations to Decoupling Points and Decoupling Zones
Author
Joakim Wikner
Copyright Year
2015
DOI
https://doi.org/10.1007/978-3-319-22756-6_23

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