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Performance Measurement in Supply Chains

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Management Accounting in Supply Chains

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Abstract

There is hardly a business firm that is not engaged in performance measurement. In a supply chain context, performance measurement does not merely deal with the performance of a single firm. Bilateral relations and the performance of the supply chain as a whole are moving to the center of attention.

Performance measurement serves the attainment of business goals. Supply chain-related goals are to increase efficiency, improve quality, speed, agility, and service focus. In order to emphasize the network aspect, the cooperation quality, the trust basis and the exchange of information between partners should be strengthened. The chapter provides a selection of performance measures and indicators for these supply chain-related performance characteristics, discusses their strengths and weaknesses, and their application in performance measurement systems.

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Authors and Affiliations

  1. ESB Business School, Hochschule Reutlingen, Reutlingen, Germany

    Andreas Taschner & Michel Charifzadeh

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  1. Andreas Taschner
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  2. Michel Charifzadeh
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Taschner, A., Charifzadeh, M. (2023). Performance Measurement in Supply Chains. In: Management Accounting in Supply Chains. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-41300-2_8

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  • DOI: https://doi.org/10.1007/978-3-658-41300-2_8

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  • Publisher Name: Springer Gabler, Wiesbaden

  • Print ISBN: 978-3-658-41299-9

  • Online ISBN: 978-3-658-41300-2

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