Performance Measurement and Incentive Systems in Purchasing More Than Just Savings /

• Main Authors: Hofmann, Erik (Author), Maucher, Daniel (Author), Kotula, Martin (Author), Kreienbrink, Oliver (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Berlin, Heidelberg : Springer Berlin Heidelberg : Imprint: Springer, 2014.
• Series: Professional Supply Management, 3
• Subjects: Business.; Accounting.; Bookkeeping.; Production management.; Business and Management.; Operations Management.; Accounting/Auditing.

In 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 amou...