期刊
JOURNAL OF PURCHASING AND SUPPLY MANAGEMENT
卷 17, 期 4, 页码 231-245出版社
ELSEVIER SCI LTD
DOI: 10.1016/j.pursup.2011.04.001
关键词
Purchasing performance measurement systems; Functional alignment; Purchasing competence; Case study
类别
Purchasing competence, the level of strategic integration and alignment, is a key determinant of the purchasing function's impact on overall corporate success. Previous research has revealed that the implementation of a mature purchasing performance measurement system (PPMS) can be a means to attain a high level of functional strategic integration. In this research, we develop five propositions on how PPMS should be designed to facilitate strategic integration. We challenge these propositions using data gathered from four case studies with German companies from different industrial sectors. While each of these companies pursues multiple strategic objectives within Purchasing, the PPMSs designs focus heavily on cost-related strategy and performance dimensions. Thus, our findings indicate the need to develop PPMS schemes allowing a direct linkage between financial performance and non-financial performance measures in order to incentivize the desired multiple strategic goals beyond periodical cost reduction. Moreover, such measurement systems need to be adapted at the category level of purchasing practices to obtain the desired level of pre-defined strategic performance dimensions. Hence, the level of purchasing competence is determined at category level and a PPMS must transform strategy into measurable goals at this level. (C) 2011 Elsevier Ltd. All rights reserved.
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