Performance-Oriented Incentive Systems and Bonus Payments for Buyers, Procurement Organizations and Suppliers
Even the mere determination and presentation of ratios already has a major effect on the behavior of the players involved. Such influence can be further expanded by establishing incentive systems. By linking operative ratios—best structured along P-BSC di
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Series Editors: Gerd Kerkhoff Erik Hofmann Wolfgang Stölzle
For further volumes: http://www.springer.com/series/10063
Erik Hofmann • Daniel Maucher Martin Kotula • Oliver Kreienbrink
Performance Measurement and Incentive Systems in Purchasing More Than Just Savings
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Erik Hofmann Chair of Logistics Management University of St. Gallen St. Gallen Switzerland Daniel Maucher Chair of Logistics Management University of St. Gallen St. Gallen Switzerland
Martin Kotula Kerkhoff Consulting GmbH Düsseldorf Germany Oliver Kreienbrink Kerkhoff Consulting GmbH Düsseldorf Germany
ISSN 2192-0443 ISBN 978-3-642-38438-7 ISBN 978-3-642-38439-4 (eBook) DOI 10.1007/978-3-642-38439-4 Springer Heidelberg Dordrecht London New York Library of Congress Control Number: 2013940086 © Springer-Verlag Berlin Heidelberg 2014 This work is subject to copyright. All rights are reserved, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilm or in any other way, and storage in data banks. Duplication of this publication or parts thereof is permitted only under the provisions of the German Copyright Law of September 9, 1965, in its current version, and permission for use must always be obtained from Springer. Violations are liable to prosecution under the German Copyright Law. The use of general descriptive names, registered names, trademarks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. Printed on acid-free paper Springer is part of Springer Science + Business Media (www.springer.com)
Foreword to the Publication Series
The trend of globalization and the increasing division of labor as well as the breathtakingly rapid development of information and communications technologies resulted in worldwide value added networks connected by flows of materials, information and financial means. Due to their complexity and cross-national structure, these global supply chains present major challenges for the players involved. Supply chain management here has the function of planning and managing value-added networks according to the needs of the end customer—taking into account economic, ecologic and social aspects (keyword: sustainability). In this respect, a professional procurement function (advanced purchasing) comprises the holistic management of all processes for supplying a company with the required goods from sources external to the company. First of all, the objective of realizing competitive advantages for one’s own company will here be in the foreground. Moreover, crosscompany improvements can be realized and long-term stabilized by connecting procurement with the supply chain management. Procurement as a component of supply chain management is part of the central management functions—in many companies, it is already firmly established at the top manag
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