Measuring the Financial Benefits of Cross‐Functional Integration Influences Management's Behavior
Measuring the Financial Benefits of Cross‐Functional Integration Influences Management's Behavior
复制标题
衡量跨职能整合的财务效益会影响管理层的行为
DOI：
10.1111/jbl.12068
复制
发表时间：
2015
期刊：
影响因子：
--
通讯作者：
D. M. Lambert
中科院分区：
文献类型：
--
作者：
M. Enz;D. M. Lambert
虽然许多人认为跨职能、跨公司的整合是有益的，但职能经理将有相互竞争的优先级，因此对其好处的看法也不同。性能度量倾向于奖励功能性行为，并且经常在功能之间发生冲突。由于高级管理层对财务结果负责，跨职能整合的好处应该用财务术语来衡量。当向管理者提供与客户和供应商创造的价值的财务度量时，供应链管理文献对行为变化提供的见解很少。使用案例研究的方法，作者测量价值在感性和财务条款使用对买方-供应商关系。在每一对关系中，一个涉及跨职能团队，另一个没有。经理们认为，跨职能参与的关系更有利可图。然而，直到经理们收到财务指标，显示了联合倡议对每对关系的盈利能力的影响，他们的行为才在与关键客户和供应商的跨职能关系的实施方面发生了变化。我们开发了一个概念模型，由五个理论命题组成，这些理论命题描述了财务度量作为跨职能整合和价值共同创造的推动者的作用。
While many have suggested that cross-functional, cross-firm integration is beneficial, functional managers will have competing priorities and thus different perceptions of its benefits. Performance measurements tend to reward functional behaviors and are often in conflict across functions. Since senior management is held responsible for financial results, the benefits of cross-functional integration should be measured in financial terms. The supply chain management literature provides little insight about the behavioral changes that can result when managers are provided with financial measures of the value created with customers and suppliers. Using a case study approach, the authors measured value in perceptual and financial terms using pairs of buyer–supplier relationships. In each pair of relationships, one involved cross-functional teams and the other did not. Managers perceived that the relationships with cross-functional involvement were more profitable. However, it was not until managers received financial measures showing the impact of joint initiatives on the profitability of each pair of relationships that their behaviors changed with regard to the implementation of cross-functional relationships with key customers and suppliers. We developed a conceptual model comprised of five theoretical propositions that characterize the role of financial measurements as an enabler of cross-functional integration and value co-creation.