SCM understanding: - influence on financial ratios?

The purpose of this paper is to validate the proposition that if companies have implemented SCM, financial ratios are higher contrary to companies without SCM. If this proposition is supported in further consequence it can be discussed whether additional investment in SCM leads to further improvement of financial ratios and what restrictive drivers may exist. Beyond that, the paper provides a better understanding of how SCM is defined and understood within the top 250 companies in Austria and how financial ratios have developed over the past years and with respect to the understanding and implementation of SCM within the companies.