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首页> 外文期刊>Supply Chain Management >Fudging the supply chain to hit the number: five common practices that sacrifice the supply chain and what financial analysts should ask about them
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Fudging the supply chain to hit the number: five common practices that sacrifice the supply chain and what financial analysts should ask about them

机译：使供应链陷入困境：牺牲供应链的五种常见做法以及金融分析师应该问些什么

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Purpose - The purpose of this paper is to describe and detail practices that are commonly used to pursue short-term functional targets (e.g. end of month sales targets) at the expense of supply chain integration. It also aims to identify the key questions that financial analysts should be asking companies to ensure that they are not using those practices and thereby destroying shareholder value. Design/methodology/approach - The insights were gained from the authors' hands-on supply chain management experience and validated in discussions with supply chain executives across a range of industrial sectors (including electronics, consumer packaged goods and logistics service providers). Findings - The paper identifies three sales and customer service practices, and two financial practices that undermine the performance of the integrated supply chain. In response it suggests alternative practices and four key questions that financial analysts should ask companies to ensure that the performance of the integrated supply chain is not sabotaged - thereby helping supply chain managers. Practical implications - The paper can help supply chain managers dispose of value-destructive behaviour in their organizations by offering them screens/descriptions of poor practice which they can hold up to their peers as a mirror. It provides the business imperative for change, by identifying the key questions analysts should ask to uncover value-destroying activities. Originality/value - Supply chain managers often share their frustration with peers in anecdotal ways. The paper describes common practices and sources of frustration, using actual data and examples.
机译：目的-本文的目的是描述和详细说明通常以牺牲供应链集成为代价追求短期功能性目标（例如月末销售目标）的实践。它还旨在确定金融分析师应要求公司采取的关键问题，以确保他们没有采用这些做法，从而破坏了股东价值。设计/方法论/方法-这些见解是从作者的动手供应链管理经验中获得的，并在与各行各业（包括电子，消费包装产品和物流服务提供商）的供应链主管的讨论中得到了验证。调查结果-本文确定了三种销售和客户服务实践以及两种破坏集成供应链绩效的财务实践。作为回应，它提出了可供选择的做法以及金融分析师应要求公司确保不破坏集成供应链绩效的四个关键问题，从而帮助供应链经理。实际意义-本文可以通过向他们提供不良做法的屏幕/描述来帮助供应链管理者处理其组织中的价值破坏性行为，使他们可以作为对等对象的镜子。通过确定分析人员发现破坏价值的活动应询问的关键问题，它为变革提供了必要的业务。独创性/价值-供应链经理经常通过传闻与同事分享挫败感。本文使用实际数据和示例描述了常见的做法和沮丧的根源。

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