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Performance measurement and risk management in intermediary food chain businesses Logo cgma

  Lisa Jack, Juan M. Ramon-Jeronimo & Raquel Flor... |   Free |   CIMA |   Nov 2012 |

This research seeks to understand the extent to which performance measurement systems in food supply chains might be incomplete and inadequately balanced, and considering allegations from previous research that controls, rewards and incentives and have a role in shaping performance measurement upstream in supply chains.

The research reviews current management accounting practices from intermediary food supply chain businesses in the UK and Spain, identifying best practices and more importantly, looking at how supply chain businesses negotiate the use of performance measurements in communications with customers and suppliers. Risk is also considered in terms of how it is perceived and incorporated into performance measurement systems in food supply chains.

Topics covered:
  • Management accounting: Technical: Management reporting & analysis: Performance management, Advanced