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A review on financial and non-financial measures of supply chain performance

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A review on financial and non-financial measures of supply chain performance

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dc.contributor.author Israel, Baraka es_ES
dc.contributor.author Mahuwi, Leticia es_ES
dc.contributor.author Mwenda, Beny es_ES
dc.date.accessioned 2023-02-08T09:02:24Z
dc.date.available 2023-02-08T09:02:24Z
dc.date.issued 2023-01-31
dc.identifier.uri http://hdl.handle.net/10251/191712
dc.description.abstract [EN] This study ascertains the pertinent measures and metrics of supply chain performance through an extensive literature review. A total of 53 international peer-reviewed journal articles published between 2012-2021 were retrieved from Scopus, Emerald insight, Elsevier and Springer databases for review. The articles reviewed were selected and categorised based on the approach, scope and contribution in assessing and ascertaining the measures and metrics of supply chain performance. Limited to the review of literature, this study provides a benchmark and approaches for ascertaining the level of supply chain performance from financial and nonfinancial perspectives. Throughout the review, the study found inventory turnover ratio, supply chain and logistics costs and cash flows reflected in terms of ROI, ROE, ROA, profit margin, working capital and assets as the prime financial measures of supply chain performance. Moreover, the study found customer satisfaction, delivery performance, quality services, enhanced relationships and competitive advantages as the key non-financial measures of supply chain performance. The study concludes and recommends the financial and non-financial measures as the appropriate approaches for ascertaining the level of supply chain performance. In order to appropriately ascertain the level of supply chain performance, performance measurement should be accounted for by all actors at each node of the supply chain, using the same approach, measures and metrics. Additionally, further studies are required to address the benefits and issues that impede supply chain performance and measurements across different sectors of the economy. es_ES
dc.language Inglés es_ES
dc.publisher Universitat Politècnica de València es_ES
dc.relation.ispartof International Journal of Production Management and Engineering es_ES
dc.rights Reconocimiento - No comercial - Sin obra derivada (by-nc-nd) es_ES
dc.subject Supply chain performance es_ES
dc.subject Performance measurement es_ES
dc.subject Supply chain performance measures es_ES
dc.subject Supply chain key performance indicator es_ES
dc.subject Financial measures es_ES
dc.subject Non-financial measures es_ES
dc.title A review on financial and non-financial measures of supply chain performance es_ES
dc.type Artículo es_ES
dc.identifier.doi 10.4995/ijpme.2023.18797
dc.rights.accessRights Abierto es_ES
dc.description.bibliographicCitation Israel, B.; Mahuwi, L.; Mwenda, B. (2023). A review on financial and non-financial measures of supply chain performance. International Journal of Production Management and Engineering. 11(1):17-29. https://doi.org/10.4995/ijpme.2023.18797 es_ES
dc.description.accrualMethod OJS es_ES
dc.relation.publisherversion https://doi.org/10.4995/ijpme.2023.18797 es_ES
dc.description.upvformatpinicio 17 es_ES
dc.description.upvformatpfin 29 es_ES
dc.type.version info:eu-repo/semantics/publishedVersion es_ES
dc.description.volume 11 es_ES
dc.description.issue 1 es_ES
dc.identifier.eissn 2340-4876
dc.relation.pasarela OJS\18797 es_ES
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