Abstract
Management has realised supply management's contribution to profitability and shareholder value (Albright, 2003, p. 12; Anonymous, 2007, p. 74) and hence aims at measuring its value contribution under one common aspect: the measurement of those savings that were contributed by supply management directly to the corporate bottom line (Buchholz, 1999, p. 52) – supply management's budget effects. However, the question regarding the reality of the savings measurement problem remains unanswered. Thus, the status and future of savings measurement practices are explored empirically.
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© 2010 Gabler | GWV Fachverlage GmbH
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Quitt, A. (2010). Measurement of Supply Management’s Bottom Line Impact: Status Quo and Future Requirements. In: Measuring Supply Management’s Budget Effects. Gabler. https://doi.org/10.1007/978-3-8349-8490-6_3
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DOI: https://doi.org/10.1007/978-3-8349-8490-6_3
Publisher Name: Gabler
Print ISBN: 978-3-8349-2110-9
Online ISBN: 978-3-8349-8490-6
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