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Basic setup of the quantification approach

Managerial and scientific insights on the value detennination of SCIs [Pg.42]

In the first instance, this chapter provides a short description of the conceptual framework of the quantification approach in general terms (Chapter 4.1). This covers formal-analytical deliberations regarding the application scope of SCIs as well as a general structure to translate the value drivers of the SCI into a suitable measured variable. Subsequently, the described deliberations are illustrated, analysed and discussed in the context of a numerical example (Chapter 4.2). The chapter concludes with a discussion and a summary of the findings (Chapters 4.3 and 4.4). [Pg.43]

In order to adequately structure the percentage changes in the individual balance sheet and P L items and provide links for subsequent elaborations, a table is created, which [Pg.43]

Wessely, Value Determination of Supply Chain Initiatives, DOI 10.1007/978-3-8349-6323-9 4, Gabler Verlag I Springer Fachmedien Wiesbaden GmbH 2011 [Pg.43]

The changes to material costs are integrated into the balance sheet item of inventories (raw material) here, since these include the materials procured from suppliers and valuated at cost price. [Pg.44]


Figure 3-7 illustrates the basic setup of the quantification approach guideline how Chapters 4 to 6 contribute to the research objective. [Pg.42]




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