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Optimising a Value-based Performance Indicator in Mid-term Sales and Operations Planning

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Hahn, Gerd J. ; Kuhn, Heinrich:
Optimising a Value-based Performance Indicator in Mid-term Sales and Operations Planning.
In: Journal of the Operational Research Society : OR. Bd. 62 (2011) Heft 3. - S. 515-525.
ISSN 0030-3623 ; 0160-5682

Volltext

Link zum Volltext (externe URL): http://www.palgrave-journals.com/jors/journal/v62/...

Kurzfassung/Abstract

Economic Value Added (EVA®) and corresponding value driver trees are prevalent frameworks of value-based management to measure and analyse shareholder value creation. However, they are explanatory models from an operations research perspective and do not provide decision support for performance optimisation. In this paper, we develop a comprehensive value-based decision framework for mid-term sales and operations planning (S&OP) in the supply chain implementing EVA as the objective function. The pivotal element of our framework is a decision-oriented extension of EVA-based value driver trees bridging the gap to the decision variables of S&OP as the operational performance levers. We utilise a numerical example to highlight the significant improvement potential due to the value-based optimisation approach. Working capital management emerges as the major mid- to short-term value driver in the supply chain.

Weitere Angaben

Publikationsform:Artikel
Schlagwörter:Value-based management, supply chain optimisation, sales and operations planning
Institutionen der Universität:Wirtschaftswissenschaftliche Fakultät > Betriebswirtschaftslehre > Lehrstuhl für Allgemeine Betriebswirtschaftslehre, Supply Chain Management & Operations
Peer-Review-Journal:Ja
Titel an der KU entstanden:Ja
Eingestellt am:25. Mai 2011 12:53
Letzte Änderung:12. Sep 2012 19:51
URL zu dieser Anzeige:http://edoc.ku-eichstaett.de/5104/