The relationship of supply management performance with financial performance and customer service : an empirical analysis

Part of : MIBES Transactions : international journal ; Vol.5, No.2, 2011, pages 83-100

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Pages:
83-100
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Abstract:
The linkages between supply management performance, financial performance, and customer service have been the focus of interest in recent years. However, most of the financial data used in these studies are based on respondents' perceptions. This study investigates firstly the relationship of supply management performance with financial performance based on data mined from accrual statements (balance sheets, profit and loss statements) and secondly the relationship of supply management performance with customer service. The research involved the mailing of questionnaires to a large number of enterprises operating in Greece as well as the collection of financial data from accrual statements of the responding firms. Results indicate that supply management performance generally has a significant impact on profitability and short-term liquidity ratios. Moreover, one factor of supply management performance, suppliers' quality, has a positive significant impact on three of the four factors of customer service.
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Keywords:
Supply chain management, evaluating purchasing performance, finance, survey methods, factor analysis
Notes:
Περιέχει εικόνες, πίνακες και βιβλιογραφία