摘要：Supply Chain management (SCM) has been recognized as one of the best means by which enterprises can make instant improvements to their business strategies and operations. Companies are making fundamental changes in the organization of and technology employed in their manufacturing operations, but they ignore their costing systems. Moreover, a traditional cost system does not report the activity information needed to gain insight into how to improve the Supply Chain performance. Good information about activities helps to focus effort on improving overall performance. It helps to set improvement priorities and provide feedback about progress. Here is an attempt to draw supply chain performance measurement from shareholder perspective using information available in balance sheet and profit & loss account. The study has been made in a leading battery manufacturing firm in India.
