2010 | OriginalPaper | Chapter
Measurement of Supply Management’s Bottom Line Impact: Status Quo and Future Requirements
Activate our intelligent search to find suitable subject content or patents.
Select sections of text to find matching patents with Artificial Intelligence. powered by
Select sections of text to find additional relevant content using AI-assisted search. powered by
Management has realised supply management's contribution to profitability and shareholder value (Albright, 2003, p. 12; Anonymous, 2007, p. 74) and hence aims at measuring its value contribution under one common aspect: the measurement of those savings that were contributed by supply management directly to the corporate bottom line (Buchholz, 1999, p. 52) – supply management's budget effects. However, the question regarding the reality of the savings measurement problem remains unanswered. Thus, the status and future of savings measurement practices are explored empirically.