Measuring Supply Management's Budget Effects / Einkauf, Logistik und Supply Chain Management (PDF)
Introduction of Return on Spend as an Indicator of Supply Management's Financial Effectiveness
(Sprache: Englisch)
Despite its strategic focus, supply management has not yet gained due recognition for its value contribution since it can still not reliably show its effects on the corporate bottom line. Based on practice-oriented and practice-relevant research methods,...
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Despite its strategic focus, supply management has not yet gained due recognition for its value contribution since it can still not reliably show its effects on the corporate bottom line. Based on practice-oriented and practice-relevant research methods, Anna Quitt, therefore, designs an integrated process for measuring supply management's budget effects and develops Return on Spend as an innovative financial effectiveness indicator. She shows that transparent savings measurement needs to start with supply management's budgeting integration to overcome current measurement deficiencies and to establish supply management as an equal business partner.
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4 Measurement Process Design: Measuring Supply Management’s Budget Effects – A Qualitative Approach (S. 92-93)Finding creative problem solutions and thereby acting future-oriented as a vehicle for change, as discussed by several authors (e.g. Borja de Mozota, 2007; Lojacono & Zaccai, 2004; Michlewski, 2008; Ravasi & Lojacono, 2005; Romme, 2003), has been the reason for selecting design sciences as the research strategy for this thesis. The second draft of the savings measurement framework has already been detailed and incorporates the literature as well as practice perspective.
However, it remains theoretical; or as Mintzberg (1979, p. 587) says: “It is the anecdotal data that enable us to do the building. Theory building seems to require rich description, the richness that comes from anecdote.” The existence and relevance of the problem of measuring supply management’s RoS and budget effects has been proven.
A generic measurement approach has been designed, expressed through six design propositions. However, to advance theory building and to provide more specific answers to more specific practice problems – to be more concrete – the framework must be validated and substantiated through qualitative data from practice. Thereby, it is the objective to substantiate the six so far developed design propositions and turn them into general design rules by achieving a higher degree of detail. The following research questions hence need to be investigated:
- Which contextual issues influence the budget effects measurement process in practice?
- How do the single measurement process steps have to be designed to take care of these contextual issues and to achieve reliable measurement results?
To answer these research questions, an exploratory research approach was selected. Yin (2003, p. 23) compares exploratory case studies with an exploration itself, which requires preparation and
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direction. This rationale is provided through the pre-defined measurement framework and the design propositions. By means of five different case companies, which were analysed with different methodologies, the practice context is investigated in 4.1. Which challenges companies face when trying to measure bottom line effective savings and which deficiencies occur are explored. The different contextual issues were allocated to the respective design proposition to approach those problem-focused.
Thereby, it became obvious that there are process-related as well as organisational-related contextual issues. Since the latter apparently played a significant role in implementing the budget effects measurement process successfully in the long term, they are treated separately in detail in Chapter 5. In 4.2 and 4.3, which are dedicated to the first five design propositions, the entire budget effects measurement process is designed based on experiences and best practice obtained from discussions with practitioners and observations within the case companies.
Each proposition is advanced into a design rule, which lists several possible interventions for supply managers to approach the contextual issue in order to reach their particular measurement objective. By applying this structure, the CIMO-logic is maintained throughout the entire design process. In summary, the design rules can be considered as guidelines for supply managers when setting up and eventually implementing a corporate measurement process for supply management’s budget effects.
Thereby, it became obvious that there are process-related as well as organisational-related contextual issues. Since the latter apparently played a significant role in implementing the budget effects measurement process successfully in the long term, they are treated separately in detail in Chapter 5. In 4.2 and 4.3, which are dedicated to the first five design propositions, the entire budget effects measurement process is designed based on experiences and best practice obtained from discussions with practitioners and observations within the case companies.
Each proposition is advanced into a design rule, which lists several possible interventions for supply managers to approach the contextual issue in order to reach their particular measurement objective. By applying this structure, the CIMO-logic is maintained throughout the entire design process. In summary, the design rules can be considered as guidelines for supply managers when setting up and eventually implementing a corporate measurement process for supply management’s budget effects.
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Autoren-Porträt von Anna Quitt
Dr. Anna Quitt was a research assistant at the Chair of Financial Supply Management of Prof. Dr. Michael Henke and obtained her doctoral degree at the European Business School EBS in Oestrich-Winkel.
Bibliographische Angaben
- Autor: Anna Quitt
- 2010, 2010, 250 Seiten, Englisch
- Herausgegeben: Anna Quitt
- Verlag: Gabler, Betriebswirt.-Vlg
- ISBN-10: 3834984906
- ISBN-13: 9783834984906
- Erscheinungsdatum: 24.09.2010
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Englisch
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