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Daniel Maucher
Former Member
Title
Dr.
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Maucher
First name
Daniel
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+41 71 224 7290
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PublicationSavings Measurement for Capital Equipment Purchasing : Challenges and Conceptual ModelCapital equipment purchasing (CEP) exerts a significant influence on purchasing success. Savings measurement plays an important role in evaluating CEP projects. However, savings measurement for CEP faces some special challenges. We contribute to the existing research in performance measurement and management accounting in purchasing. In this analysis, three case studies describe how companies measure savings for CEP and the challenges they face. We identify six procedure- and seven behavior-specific challenges. Procedure-specific challenges in savings measurement for CEP primarily address topics concerning components and calculation methods, while behavior-specific challenges mainly involve manipulation, trust and judgment. A discussion of the identified challenges referring to the literature on purchasing performance measurement, savings measurement, purchasing organization and behavioral management accounting leads to a preliminary conceptual CEP savings measurement model. Our formulated propositions state that savings measurement for CEP is influenced by internal and external determinants and affects CEP's performance, manipulation and trust, as well as the judgment of CEP's savings measurement results. The managerial implications of our research concern a successful design and process of savings measurement for CEP.Type: journal articleJournal: International Journal of Productivity and Performance ManagementVolume: 62Issue: 5
Scopus© Citations 1 -
PublicationType: journal articleJournal: Die UnternehmungVolume: 65Issue: 2
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PublicationSavings Measurement for Capital Equipment Purchasing: Challenges and Conceptual ModelCapital equipment purchasing (CEP) exerts a significant influence on purchasing success. Savings measurement plays an important role in evaluating CEP projects. However, savings measurement for CEP faces some special challenges. We contribute to the existing research in performance measurement and management accounting in purchasing. In this analysis, three case studies describe how companies measure savings for CEP and the challenges they face. We identify six procedure- and seven behaviorspecific challenges. Procedure-specific challenges in savings measurement for CEP primarily address topics concerning components and calculation methods, while behavior-specific challenges mainly involve manipulation, trust and judgment. A discussion of the identified challenges referring to the literature on purchasing performance measurement, savings measurement, purchasing organization and behavioral management accounting leads to a preliminary conceptual CEP savings measurement model. Our formulated propositions state that savings measurement for CEP is influenced by internal and external determinants and affects CEP's performance, manipulation and trust, as well as the judgment of CEP's savings measurement results. The managerial implications of our research concern a successful design and process of savings measurement for CEP. (Accepted as competitive paper)Type: conference paper
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PublicationPerformance Measurement and Incentive Systems in Purchasing : More Than Just SavingsIn recent years, purchasing performance measurement have steadily gained in importance in theory and practice. Yet, in many cases, the focus still remains on cost items, especially savings. Moreover, reported performance ratios in purchasing are frequently called into question in terms of their amount and efficacy. Most of the time, there is no tie-in at all with staff compensations. To meet these and other challenges, this book presents a holistic approach for purchasing performance measurement and the incentive systems associated with it. The following topics are dealt with in detail: - Purchasing performance measurement on the level of commodity groups and the procurement organization - Supplier evaluation and performance measurement on the level of the buyer-supplier relationship - Comprehensive systems for purchasing performance measurement, such as the procurement value added and the purchasing balanced scorecard - Performance-oriented incentive systems and bonus payments for buyers, procurement organizations and suppliers Readers are thus provided with comprehensive guidelines for the implementation and realization of sustained performance measurement and incentivization in purchasing.Type: bookVolume: 1. AuflageIssue: 3
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PublicationType: bookVolume: 1. AuflageIssue: Vol. 4
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PublicationCapital Equipment Purchasing : Optimizing the Total Cost of CapEx SourcingCapital equipment purchasing can significantly influence companies' economic success. However, in many companies the degree of professionalism of this particular form of procurement has not yet reached the required level. Likewise, from a scientific perspective, the topic leads more of a "shadowy existence". Compared to other main groups of procurement, capital equipment features numerous characteristics that significantly impact the purchasing process. The process of purchasing capital equipment therefore requires specific attention and above all a systematic approach. Due to these features, numerous challenges arise within the scope of capital equipment purchasing. To overcome these challenges, a holistic process model and specific tools and methods for capital equipment purchasing are presented. The following topics regarding capital equipment purchasing are presented: - Compliance management - Savings measurement - Life cycle costs and total cost of ownership - Determining the optimum useful life and replacement time - Real options approach for the evaluation of investment alternatives - Performance contracting Readers are provided with a comprehensive and structured process model for capital equipment purchasing. The comprehensive set of methods including various instruments and methods presented in this book support the establishment of a professional capital equipment purchasing process.
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PublicationType: bookVolume: 1. AuflageIssue: 3
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PublicationWays out of the working capital trap : empowering self-financing growth through modern supply managementThe "working capital trap" signifies a company's increasing need for financial liquidity in times of hindered access to debt capital, caused by the increasingly restrictive credit approval processes of financial institutions. Especially in times of an economic boom after a foregoing crisis, companies have to deal with such a phenomenon. As a consequence of cost savings this situation is often enforced by a low level of inventory. This book picks that problem up and shows ways of escaping the "working capital trap" by identifying and strengthening in-house financing potential. First, different operating ratios will be introduced. These refer to the amount of capital committed to the flow of goods and to the possible amount of in-house financing. Thereafter, methods for consolidating in-house financing that are affected by procurement processes will be presented from the company's and the supply chain's perspective. From a company´s perspective, the methods for consolidating the amount of in-house financing cover the following topics: The Management of Payment Terms Inventory Management Product Group and Supplier Management From a supply chain´s perspective, the following methods for extending the possible amount of in-house financing will be discussed: - Finance-oriented Supply Chain Sourcing - Supply Chain-oriented Supplier Financing - Collaborative Cash-to-Cash Management - Collaborative Cash Pooling and Netting - Supply Chain Financing Platforms The conceptual models will be clarified using a practical example from the automobile industry. Finally, the "procurement value added" will be presented, a concept that measures the contribution of procurement to the company´s successType: bookIssue: 1
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PublicationType: bookIssue: 1