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Financial measures and their relations to decoupling points and decoupling zones
Jönköping University, School of Engineering, JTH, Industrial Engineering and Management. Jönköping University, School of Engineering, JTH. Research area Industrial Production. (KOPtimera)ORCID iD: 0000-0003-2252-5337
2015 (English)In: Advances in production management systems: Innovative production management towards sustainable growth / [ed] S. Umeda, M. Nakano, H. Mizuyama, N. Hibino, D. Kiritsis, G. von Cieminski, 2015, Vol. 459, p. 186-193Conference paper, Published paper (Refereed)
Abstract [en]

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.

Place, publisher, year, edition, pages
2015. Vol. 459, p. 186-193
Series
IFIP Advances in Information and Communication Technology, ISSN 1868-4238
Keywords [en]
Decoupling points, strategic lead-times, financial measures
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-27807DOI: 10.1007/978-3-319-22756-6_23ISI: 000380380800023Scopus ID: 2-s2.0-84950131432ISBN: 978-3-319-22755-9 (print)OAI: oai:DiVA.org:hj-27807DiVA, id: diva2:849830
Conference
International Conference in Advances in Production Management Systems, Tokyo, Japan, September 5 - 9, 2015
Projects
KOPtimera
Funder
Knowledge FoundationAvailable from: 2015-08-31 Created: 2015-08-31 Last updated: 2016-08-19Bibliographically approved

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Wikner, Joakim

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