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Financial Measures and Their Relations to Decoupling Points and Decoupling Zones

Abstract : 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.
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Joakim Wikner. Financial Measures and Their Relations to Decoupling Points and Decoupling Zones. IFIP International Conference on Advances in Production Management Systems (APMS), Sep 2015, Tokyo, Japan. pp.186-193, ⟨10.1007/978-3-319-22756-6_23⟩. ⟨hal-01417462⟩

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