Analyse von Steuerungskonzepten aus dem betriebswirtschaftlichen Controlling für das Supply Chain Risiko Management

Abstract

Industrial trends such as outsourcing or just-in-time production have increased companies' exposure to supply chain risks. Additionally, companies and supply chains find themselves in a troubling global trade context due to increasing natural disasters, trade wars, pandemics, and war. These risks can have significant negative impacts, including disruption of business operations. Therefore, supply chain risk management has been a focus of increased attention in scientific discourse in recent years. It aims to reduce vulnerability and ensure continuity and profitability through the identification, assessment, control, and monitoring of supply chain risks, ultimately leading to a competitive advantage. These goals share similarities with the objectives of strategic controlling, which seeks to ensure a company's liquidity by creating potential for success. In this study, performance measurement systems, as proven controlling concepts in business administration, were examined for their applicability to supply chain risk management. The requirements for such a concept were derived from the weaknesses of traditional metric systems, as well as the tasks of supply chain controlling and risk management. The most relevant requirements identified from the literature are: balance of metrics, linkage to vision and strategy, and strategic and operational control functions. From the utility analysis conducted, the Balanced Scorecard emerged as the most useful control concept for supply chain controlling and risk management. However, its effective implementation in supply chain risk management requires expansion to cover the entire supply chain to address the interorganizational context of supply chain management, as well as an expansion beyond to the environment of the supply chain in order to consider risks outside the own value network as well. For this reason, the two perspectives “suppliers” and “environment” are added at the expense of the classic “learning and growth” perspective, albeit only risks, corresponding indicators, limits and actions are being recorded in the newly added “environment” perspective. These risk aspects also need to be incorporated in all of the other four perspectives.

Date of Award	2024
Original language	German (Austria)
Supervisor	Veit Kohnhauser (Supervisor)