Measuring and managing supplier and customer value: enhancing organisational value determination

Fowler, Carolyn, and Hunt, Chris (2009) Measuring and managing supplier and customer value: enhancing organisational value determination. In: Proceedings of the 3rd New Zealand Management Accounting Conference 2009. From: The 3rd New Zealand Management Accounting Conference 2009, 19 - 20 November 2009, Christchurch, New Zealand.

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Purpose - This paper explores supplier and customer value from an organisational strategic management view and considers how the measurement and management of supplier and customer value contributes to organisational value. Its objective is to highlight how the valuation of organisations can be improved for management decision-making purposes by the incorporating the measurement of supplier and customer value into an organisational value model.

Approach - This is a conceptual paper based on an analysis of relevant literature, the concept of strategybased value, the organisational value attributes identified by Feltham & Ohlson (1995 & 1996), and the presentation of arguments to develop an enriched organisational value model.

Findings - The Feltham & Ohlson (F-O) value factors are examined in terms of potential ways in which strategically-oriented management accounting information such as customer and supplier cost, profit and Iifecycle value might improve the quality of information relating organisational value. This provides a measure of outcomes relating to not only organisational value but suppler and customer value, and allows the development of an internally focused enrichment of the Feltham & Ohlson model.

Practical implications - The arguments presented and resulting re-conceptuaIisation of an organisation value model to include supplier and customer value measures improves managers understanding of the controls and decision-making information required to manage organisational outcomes so they can mitigate or manage the costs of organisational failure.

Originality/Value - This paper is the first paper to conceptually link customer value and supplier value measures to organisational value and to enrich an existing organisational valuation model using these concepts.

Item ID: 9251
Item Type: Conference Item (Research - E1)
ISSN: 0114-0582
Keywords: customer; supplier; organisation value; Feltham & Ohlson model; outcome measurement
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Date Deposited: 15 Apr 2010 01:00
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 100%
SEO Codes: 97 EXPANDING KNOWLEDGE > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services @ 100%
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