Value-based performance measurement in supply chains : a case study from the packaging industry

This article investigates the development of a value-based performance measurement concept in supply chains on the basis of a case study from the packaging industry. The value-based view offers a direct link between operating supply chain activities and shareholder value creation expressed in the economic value added (EVA®). The present article differs from previous examinations of performance measurement since it consequently matches the operative key performance indicators directly via value drivers to the ultimate measure of the value generation of a company. In addition, the article identifies different gaps that require further research in the area of managerial accounting and performance measurement in supply chains.