Paper examines which financial performance indicators (FPIs) evaluate the level of supply chain capability (SCC) that explicitly touches all of the business functions and processes within and beyond the company.
One of the largest business schools in the nation, UNT College of Business strives to prepare global business leaders and scholars in an intellectually stimulating and engaging community through preeminent teaching, research, and service. The college offers degree programs at the bachelor's, master's, and doctoral levels, along with certificate programs in a variety of disciplines.
Paper examines which financial performance indicators (FPIs) evaluate the level of supply chain capability (SCC) that explicitly touches all of the business functions and processes within and beyond the company.
Physical Description
16 p.
Notes
Abstract: The purpose of this paper is to explore which financial performance indicators (FPIs) evaluate the level of supply chain capability (SCC) that explicitly touches all of the business functions and processes within and beyond the company. The authors investigated nine FPIs that were selected from the financial statements of 155 companies within nine industries from 2011 to 2017 using Morningstar financial database and Gartner’s report. The authors find that suitable FPIs to measure SCC for shareholders’ value are return-on-assets (ROA), days-sales-outstanding (DSO), and current ratio (CR). This means that higher ROA, shortened DSO, and an appropriate level of CR could reach a sustainable supply chain. These results will help the industry to avert a major disruption in supply chain processes and activities using suitable financial performance indicators.
This article is part of the following collection of related materials.
UNT Scholarly Works
Materials from the UNT community's research, creative, and scholarly activities and UNT's Open Access Repository. Access to some items in this collection may be restricted.
Hong, Seock-Jin & Najmi, Hossein.The Relationships between Supply Chain Capability and Shareholder Value Using Financial Performance Indicators,
article,
April 13, 2020;
[Basel, Switzerland].
(https://digital.library.unt.edu/ark:/67531/metadc1638206/:
accessed June 11, 2024),
University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu;
crediting UNT College of Business.