Utilizing cash-to-cash to benchmark company performance

$56.24 plus tax (Refund Policy)

Buy Article:


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

Related content

Share Content

Access Key

Free Content
Free content
New Content
New content
Open Access Content
Open access content
Subscribed Content
Subscribed content
Free Trial Content
Free trial content
Cookie Policy
Cookie Policy
ingentaconnect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more