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Abstract:
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Purpose: We have examined which dimensions are used by the largest Danish manufacturing
companies to measure SCPM at operational, tactical and strategic level, how can these
dimensions be classified, and how do these empirical results have implications for practice
and selected SCPM-theories.
Design/methodology/approach: A deductive structure based on a theoretical framework was used to design an empirical
investigation of 54 Danish manufacturing companies, which all have revenue of more than
DKK 500 million. Furthermore, qualitative investigation was done by analyzing four casecompanies
in order to get a more in-depth picture of how SCPM is used in practice.
Findings: The four most used SCPM metrics have downstream focus. Companies that use SCPM
have a more deliberated split between metrics with focus on operational, tactical and
strategic level. While the quantitative data indicates that non-financial measurements are
most frequently used, the qualitative data implies that the companies use financial
measures as basis for performance measurement and that results from non-financial
measures have second priority.
Research limitations/implications (if applicable): The model is limited to large Danish industrial companies and we propose to widen the
model to upstream and downstream supply chain partners.
Practical implications (if applicable): The paper shows the most important and most frequently used supply chain relevant key
performance indicators as well as a process model of how to implement supply chain
performance measurement in a company.
Original/value: This paper closes the gap between theory and practice within the area of performance
measurement and management within the context of supply chain management. The
proposed SCPM model has been theoretically developed and empirically validated. |
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