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首页> 外文期刊>Journal of computer information systems >DEVELOPING A FINANCIAL STATEMENT-BASED EFFECTIVENESS MEASURE OF INTERORGANIZATIONAL SYSTEMS' CONTRIBUTION
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DEVELOPING A FINANCIAL STATEMENT-BASED EFFECTIVENESS MEASURE OF INTERORGANIZATIONAL SYSTEMS' CONTRIBUTION

机译:开发基于财务报表的组织间系统有效性评估

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摘要

Measuring the contribution of interorganizational systems (IOS) is challenging, and mainly based on subjective surveys. The purpose of this study is to objectively examine the effectiveness of IOS, through data from corporate financial statements. We developed a novel performance measure: an effectiveness ratio that reflects changes in average inventory level in comparison with change in annual sales. This measure reflects a certain aspect of improvement in supply chain management achieved by the evident developments of IOS, while considering external events that affected the companies. Two samples of American and Israeli companies were used for developing and empirically examining the suggested effectiveness ratio over 20 years (1993-2012). The results show considerable improvement as measured by the average effectiveness ratio of randomly selected American international companies in the cosmetics and toiletry products sector. However, the Israeli sample of food suppliers and importers, showed average marginal improvement, and major variance among the companies.
机译:衡量组织间系统(IOS)的贡献具有挑战性,并且主要基于主观调查。这项研究的目的是通过公司财务报表中的数据客观地检查IOS的有效性。我们开发了一种新颖的绩效指标:一种有效率,可以反映平均库存水平与年销售额变化之间的变化。该措施反映了内部监督办公室的明显发展,同时考虑了影响公司的外部事件,从而改善了供应链管理。美国和以色列公司的两个样本被用于开发和经验检验建议的20年(1993-2012年)的有效比率。结果表明,通过随机选择的美国国际公司在化妆品和盥洗用品领域的平均有效性比率来衡量,该方法有很大的改进。但是,以色列对食品供应商和进口商的抽样显示平均边际改善,并且各公司之间存在较大差异。

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