Basic setup of the quantification approach

Managerial and scientific insights on the value detennination of SCIs 

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). 

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 

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

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. 

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

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