Institut für Unternehmensrechnung und Controlling




Cash flow- and Inventory-oriented Coordination of the Supply Chain

Autoren/Herausgeber: Asseburg, Holger
Hofmann, Christian
Erschienen: 2003
Publikationsart: Further Publications
ISBN/ISSN: 978-3642073465
erschienen in: Supply Chain Management and Reverse Logistics, hrsg. v. Harald Dyckhoff, Richard Lackes und Joachim Reese, Berlin et al.
Weitere Quellenangabe: S. 221-243


In this paper we describe a cash flow-oriented and an inventory-oriented approach to model the supply chain and characterize the determination of the inventory holding cost based on the capital tied up in inventory. Our study focuses on a three-tiered supply chain consisting of a component manufacturer, a carrier, and a buyer performing a final assembly operation. We differentiate between a simultaneous and a successive coordination of the supply chain. Based on numerical examples we determine efficiency differences of the coordination concepts. Sensitivity analyzes additionally show the parameters influence on the efficiency differences.