Utilizing cash-to-cash to benchmark company performance

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Abstract:

Purpose ‐ The purpose of this paper is to show how the cash-to-cash (C2C) metric may be used to benchmark supply chain performance. Design/methodology/approach ‐ The paper utilizes C2C variables as a means to benchmark company performance. Findings ‐ Three case studies are offered where firms have benchmarked to: review their internal accounts payable policies; linked results of their benchmarking to profitability to help focus implementation efforts; and served as a call to action to proactively seek improvements with key trading partners. The models developed in this paper provide a benchmark approach to inter-firm supply chain financial management. These models have direct application in a cost conscious economy and represent a non-zero sum gain for cooperating corporations. Research limitations/implications ‐ C2C variables are readily available for use in benchmarking. Practical implications ‐ C2C benchmarking allows the firm to identify where to focus improvements with their supply chain trading partners. Originality/value ‐ C2C has been touted as the first multi-dyadic supply chain metric.

Keywords: Benchmarking; Cash flow; Supply chain management

Document Type: Research Article

DOI: http://dx.doi.org/10.1108/14635770910972405

Publication date: July 10, 2009

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