Deriving of a supply chain EVA

Alongside the mentioned conceptual approaches linking SCM with value drivers, contributions can be found that statistically establish an SCI s impact on enterprise value (e.g., Ellram Liu, 2002 D Avanzo et al, 2003 Timme Williams-Timme, 2000). They provide evidence of the correlation between SCM and financial business metrics, such as the EVA, and the stock market price. These studies address the identification of SCM value drivers and an intensity quantification of their impacts. Thereby, they rely in part on the statistical interpretation of listed companies historical data. With this, they show a correlation between SCM and enterprise value in the form of particular value drivers percentaged growth rates. However, a formal analytic connection in the form of mathematical links is not achieved (Ballou, 2006 23). 

An SCFs effect on revenues plays an important role insofar as cause-and-effect relationships cannot be established directly, but rather indirectly through logistics customer service and customer satisfaction. Logistics customer service is 

2 Theoretical backdrop of the research on the value determination of SCIs 

Besides conceptual contributions about supply chain performance measurement configurations and the operationalisation of value drivers, academic efforts have generated methodic-instrumental quantification attempts. Wildemann (2004), for example, presents a tool that allows the assessment of logistical performance and costs within the supply chain. Based on a benchmark of over 500 companies the tool identifies potential which can be raised by SCM. In doing so, he uses an estimation 

The conducted research presented in the work at hand focuses on the determination of an SCI s value contribution. SCI has a broad meaning as it comprises any kind of cooperation activity in the inter-organizational context. The value generated by an SCI is measured by the business metric EVA since a purely financial meaning of the term value underlies the work. 

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Figure 2-3 Deriving of a supply chain EVA (referred to Stttlzle Karrer, 2(NM 251)...

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