The objective of this paper is proposing a developed balanced scorecard approach to measure supply chain performance with the aim of creating more value in manufacturing and business operations. The most important metrics have been selected based on experts’ opinion acquired by in-depth...

This study seeks to assess the effect of Balanced Scorecard (BSC) on firm value based on evidence from quoted manufacturing companies in Nigeria. Secondary data constitute the main source of data collection. These data were obtained from annual reports of companies quoted on the Nigerian Stock...

Johnson and Kaplan’s Relevance Lost in 1987 revolutionalised management accounting practice and questioned the reliance on financial measures as the sole measuring standard in firms. This has also increased the interest in performance measurement and management and the focus has moved from...

Überblick und Zielsetzung -- Grundlagen -- Analyse und Evaluierung -- Performance Measurement in Supply Chains -- Evaluierung existierender Konzepte -- Konzept und Fallstudie -- Konzept der Supply Chain Balanced Seorecard -- Fallstudie -- Schlussbetrachtung.