Ziel des vorliegenden Beitrags ist es, die Auswirkungen von Kongruenzdurchbrechungen auf die Bewertung, Vorteilhaftigkeitsprüfung und Performance-Messung mit buchwertbasierten Residualgewinnen zu bestimmen. Wir wählen dazu folgendes Vorgehen: Kapitel II stellt die Wirkungsweise des...

Measurement of performance in every business management is a crucial activity allowing for effectiveness increase. The lack of suitable performance measurement is especially noticed in complex systems as supply chains. Responsible persons cannot manage effectively without suitable set of...

Measurement of performance in every business management is a crucial activity allowing for effectiveness increase. The lack of suitable performance measurement is especially noticed in complex systems as supply chains. Responsible persons cannot manage effectively without suitable set of...

Logistics as an arm of the Supply Chain Management (SCM) concept of functional integration of processes between firms in business partnerships is not new, yet it has been invigorated by globalisation and modern Information Communication Technologies (ICT). The end-to-end Supply Chain (SC) is a...

Logistics as an arm of the Supply Chain Management (SCM) concept of functional integration of processes between firms in business partnerships is not new, yet it has been invigorated by globalisation and modern Information Communication Technologies (ICT). The end-to-end Supply Chain (SC) is a...

Auctions are an important link in supply chains.This paper presents an empirical investigation of a single-shot simultaneous or sealed-bid auction.This case study concerns the mussel trade in Yerseke, the Netherlands.It surprisingly demonstrates that companies buying large quantities of mussels...