%0 Conference Proceedings
%T Financial Measures and Their Relations to Decoupling Points and Decoupling Zones
%+ Jönköping University [Sweden]
%A Wikner, Joakim
%Z Part 3: Knowledge Based Production Management
%< avec comité de lecture
%( IFIP Advances in Information and Communication Technology
%B IFIP International Conference on Advances in Production Management Systems (APMS)
%C Tokyo, Japan
%Y Shigeki Umeda
%Y Masaru Nakano
%Y Hajime Mizuyama
%Y Nironori Hibino
%Y Dimitris Kiritsis
%Y Gregor von Cieminski
%3 Advances in Production Management Systems: Innovative Production Management Towards Sustainable Growth
%V AICT-459
%N Part I
%P 186-193
%8 2015-09-07
%D 2015
%R 10.1007/978-3-319-22756-6_23
%K Decoupling points
%K Strategic lead-times
%K Financial measures
%Z Computer Science [cs]Conference papers
%X 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.
%G English
%Z TC 5
%Z WG 5.1
%2 https://hal.science/hal-01417462/document
%2 https://hal.science/hal-01417462/file/346972_1_En_23_Chapter.pdf
%L hal-01417462
%U https://hal.science/hal-01417462
%~ IFIP
%~ IFIP-AICT
%~ IFIP-TC
%~ IFIP-TC5
%~ IFIP-WG
%~ IFIP-APMS
%~ IFIP-WG5-1
%~ IFIP-AICT-459