Conceptual model of performance measurement for supply chain management : value-based scorecard approach
Other Title(s)
نموذج مفاهيمي لقياس أداء سلاسل التوريد : مدخل قياس الأداء المتوازن على أساس القيمة
Author
Source
Association of Arab Universities Journal of Accounting and Auditing
Issue
Vol. 7, Issue 1 (30 Apr. 2018), pp.189-235, 47 p.
Publisher
Beni Suef University Faculty of Commerce Department of Accounting
Publication Date
2018-04-30
Country of Publication
Egypt
No. of Pages
47
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This paper offers an integrative view of value-based management (VBM) and the balanced scorecard (BSC) and supply chain management (SCM).
The work answers two research questions.
First, what do I measure? By presenting a conceptual model for SCM value-based scorecard consists of sequential steps with the outcomes for each step leading to naturally to the next step.
In developing the model, various aspects of SC value added strategy could be expected to affect the specific mix of measures used and structural changes of balanced scorecard perspectives to fit the needs of value-based SCM.
Second, how do I implement SCM value-based scorecard? By using a pyramid performance management model as a tool that can lead to the actual application of SCM value-based scorecard approach.
The study uses a case-oriented example to analyze the causal relationships between the levers of the hierarchy of SCM value-based scorecard.
The proposed approach in this study is called the design-oriented approach in management control literature.
It is useful for all SC members to make out value-based scorecard based on strategic themes from the view of the total supply chain because each member can know how it can contribute to the total value of supply chain.
American Psychological Association (APA)
Siraj, Muhammad Abd al-Munim. 2018. Conceptual model of performance measurement for supply chain management : value-based scorecard approach. Association of Arab Universities Journal of Accounting and Auditing،Vol. 7, no. 1, pp.189-235.
https://search.emarefa.net/detail/BIM-1093857
Modern Language Association (MLA)
Siraj, Muhammad Abd al-Munim. Conceptual model of performance measurement for supply chain management : value-based scorecard approach. Association of Arab Universities Journal of Accounting and Auditing Vol. 7, no. 1 (2018), pp.189-235.
https://search.emarefa.net/detail/BIM-1093857
American Medical Association (AMA)
Siraj, Muhammad Abd al-Munim. Conceptual model of performance measurement for supply chain management : value-based scorecard approach. Association of Arab Universities Journal of Accounting and Auditing. 2018. Vol. 7, no. 1, pp.189-235.
https://search.emarefa.net/detail/BIM-1093857
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1093857