Controlling Supply Chains : Theory and Practice

The book presents the issue of controlling supply chains in a comprehensive manner across enterprises and throughout the supply chain with particular emphasis on market-oriented integrated management. Operational controlling in the supply chain supports enterprise management and creates a supra-functional management system that supports management employees in decision-making and creating mechanisms for effective and efficient management. The great interest by managers for tools of operational controlling is due to the need for a system analysis of the impact of adopted methods and scenarios for the management of processes (e.g. supply, production, distribution, sales, warehousing, and transportation, inventory) on the financial and market results of the enterprise, and anticipatory analysis and multivariate simulation of results for operational activities. The authors indicate the systemic importance of control resulting from the need for relating financial feedback (e.g. revenues, costs, and return on assets) and operational feedback (e.g. performance, efficiency, level of utilization, and reliability), and for shaping the factors of operational management - products, processes and resources - which determine the result. This book includes practical issues of the enterprise's strategic and operational controlling, taking into account the methods of management accounting, cost calculation and analysis of operational efficiency, controlling of processes in the supply chain, balanced scorecard, the SCOR model, analysis and engineering of values, and information management systems.