Balanced scorecard metrics and specific supply chain roles

Abstract

Purpose – The overarching question here is whether common balanced scorecards (BSCs) are possible between partners in supply networks. The purpose of this paper is to form four independent samples of Brazilian input suppliers, producers, distributors and retailers from the agri-food industry to identify how many of the metrics used in BSCs can be related to specific supply chain (SC) roles. Design/methodology/approach – A survey of 121 agribusiness companies was undertaken. Usage of indicators was identified through percentages, while the groups of performance indicators for the SC roles considered were identified through two reference values. Findings – Customer satisfaction was the single metric present within the BSC framework for all SC roles. Different SC roles showed different compositions of indicators used. Research limitations/implications – The research findings are descriptive and based on responses provided by senior managers. A new perspective of the use of specific performance metrics by different SC participants is seen. Practical implications – Performance measurement within SCs needs to consider the specific measures used by different roles within the SC. The data suggest that any implementation of performance measurement systems for supply networks should consider performance indicators that are common to the role-type and specific to the constituent companies. Originality/value – The findings contribute to the debate on whether a common set of measures in a scorecard can be used between SC partners. The findings suggest that it may be very difficult to achieve a BSC framework that is common and practical for all SC participants and that other alternatives should be investigated.

The Scenario of Supply Chain Management in Kuwait Food Industry

“…The questionnaire includes an array of questions to be sent to the respondents, in an expectation for a response, which is sent by the investigator or researcher to the targeted peers. Most questionnaires are self-administered, in that it is distributed to the targeted respondents, asking them to complete it, and resending it back to the owner of the questionnaire [9,10]. An interview, at the other side, can be considered as an alternative form of a questionnaire, where the series of questions are addressed personally to the respondents [8].…”

The development of a performance measurement system for indirect procurement: a Delphi study

“…The relevance of "range of products and services" KPI (Gunasekaran, Patel and Tirtiroglu, 2001, Mapes, New and Szwejczewski, 1997, Cunha Callado and Jack, 2015 would need to be modified for applicability to an indirect procurement division. It could take the form of "number of categories supported".…”

“…As procurement can be viewed as servicing internal customer, internal customers' views and indicators would potentially add value to the framework. (Beamon, 1999, Bigliardi and Bottani, 2010, Brandon-Jones, 2017, Cavinato, 1987, Chia et al, 2009, Cunha Callado and Jack, 2015, Gunasekaran et al, 2001, Gunasekaran and Kobu, 2007, Large and König, 2009, Pohl and Förstl, 2011…”

Prioritization of Supply Chain Reconfiguration Variables using Balanced Score Card and Analytic Network Process

“…Financial measures are considered to occur in one of three stages: rapid growth (early life cycle stage of business), sustain (focus on attracting investment and reinvestment) or harvest (mature phase of the life cycle) (Kaplan and Norton, 1996a). These three stages can be combined with three financial themes, revenue growth and mix (expanding product and service offerings), cost reduction/productivity improvement (lowering the direct costs of products and services) and asset utilization (reduce working and physical capital levels) (Callado and Jack, 2015;Okongwu et al, 2015).…”