Supply chain roles and performance measurement procedures: evidence from Brazilian agribusiness companies

A. Callado, L. Jack
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Abstract

ABSTRACT The purpose of this paper is to analyse the extent to which companies’ roles in supply chain coordination mechanisms affect supply chain (S.C.) performance measurement processes. It addresses the gap in the S.C. performance measurement literature for empirical studies of participant roles across whole supply chains. A survey of 114 individual agribusiness companies was undertaken in Brazil, and it was found that both performance measurement process and performance indicators selection were statistically related to the role played by companies in supply chain coordination mechanisms. Usage of performance indicators regarding new customers and quality was also statistically related to the role played by companies in supply chain mechanisms, as was the overall usage of internal processes performance indicators. The findings also suggest that the specificities of an S.C. coordination mechanism could be related to the design and implementation of S.C. management control practices, rather than being based only on contracts and formal long term agreements.
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供应链角色和绩效评估程序:来自巴西农业综合企业的证据
摘要本文的目的是分析企业在供应链协调机制中的角色对供应链绩效衡量过程的影响程度。它解决了在整个供应链参与者角色的实证研究中S.C.绩效测量文献的差距。对巴西114家农业综合企业的调查发现,绩效测量过程和绩效指标选择都与企业在供应链协调机制中所扮演的角色存在统计学相关性。关于新客户和质量的绩效指标的使用在统计上也与公司在供应链机制中所扮演的角色相关,就像内部流程绩效指标的总体使用一样。研究结果还表明,可持续发展协调机制的特殊性可能与可持续发展管理控制实践的设计和实施有关,而不仅仅是基于合同和正式的长期协议。
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