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Nov 2012

Performance measurement and risk management in intermediary food chain businesses

This research seeks to understand the extent to which performance measurement systems in food supply chains might be incomplete and inadequately balanced, and considering allegations from previous research that controls, rewards and incentives and have a role in shaping performance measurement upstream in supply chains.

The research reviews current management accounting practices from intermediary food supply chain businesses in the UK and Spain, identifying best practices and more importantly, looking at how supply chain businesses negotiate the use of performance measurements in communications with customers and suppliers. Risk is also considered in terms of how it is perceived and incorporated into performance measurement systems in food supply chains.

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We can tweak and steer slightly. We probably haven’t influenced strategy, but we have certainly helped them deliver it in terms of agricultural sustainability and thinking along those areas.

Director, Grower-Packer

CGMA Resources

Browse the full range of Thought Leadership resources here.

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