Contabilitea în comerţ

Contabilitatea vânzării mărfurilor cu plata integrală in numerar

Vânzările de mărfuri cu plată integrală în numerar pot fi efectuate prin următoarele forme:

  • vânzarea pe bază de bonuri emise de vânzător
  • vânzarea pe bază de tichete eliberate de casier cu ajutorul maşinilor de casă şi control
  • vânzarea cu plata directă la vânzător
  • vânzarea prin autoservire, vânzarea prin automate, vânzarea la domiciliu
  • televânzarea, internet-vânzarea, etc.
Read more ...

Bazele Teoretice ale Geoeconomiei

Geoeconomia este considerată, pe drept cuvant, „cheia” cunoaşterii lumii contemporane in pragul sec. 21 şi a apărut ca un nou curent in ştiinţa economică şi geografică la finele sec. XX. Baza acestei ştiinţe o constituie geopolitica. Analiza interacţiunilor economice şi geopolitice dintre regiunile şi ţările lumii permit de a concluziona că avem o situaţie principal nouă, asistăm la o restructurare globală a sistemului economic mondial. Etapa postindustrială a generat formarea in lume a unor noi sisteme geoeconomice in lume.

Read more ...

Subiecţii dreptului comercial

Noţiuni generale ale subiecţilor de drept comercial

Istoria dreptului a înregistrat, în milenara sa existenţă, cazuri care ni se par astăzi ciudate, inexplicabile, privitoare la conceptul subiectelor de drept: unele fenomene ale naturii sau animale erau tratate ca fiinţe titulare de drepturi şi obligaţii în raporturi juridice determinate. Aşa, de exemplu, Darius, regele Persiei, după ce marea îi înghiţise corăbiile în cursul expediţiei în Sciţia, ordonă să se bată valurile în semn de sancţiune. În Evul Mediu, sunt cunoscute cazuri când se judecau animalele (câinii, porcii etc.).

Read more ...

Ascensiunea curentelor dirijiste. Apariţia neoliberalismului

În prima jumătate a secolului al XX-lea, evoluţia economică şi social-politică a lumii a fost caracterizată de accentuarea fenomenelor de instabilitate şi dezechilibru, manifestate, între altele, prin cele două războaie mondiale, criza economică din 1929-1933, revoluţii şi războaie civile. Privită în ansamblu, această perioadă a cunoscut o accentuare a stării de insatisfacţie sau, după caz, de protest a unor largi categorii sociale faţă de consecinţele social-economice negative ale funcţionării economiei de piaţă. Alături de alte cauze, acest fapt a determinat autorităţile publice din multe ţări să adopte politici economice a căror trăsătură comună consta în întărirea rolului statului în viaţa economică, exemplul cel mai cunoscut fiind programul "New Deal" aplicat în SUA în perioada 1933-1939.

Read more ...

Asigurarea de răspundere civilă

Esenţa şi destinaţia asigurărilor de răspundere civilă

Asigurările de răspundere civilă acoperă prejudiciul produs de asigurat – persoana fizica sau juridica – unor terţe persoane. (în aceste asigurari, pe lingă asigurat şi asigurător mai intervine şi a trei persoană, şi anume terţul pagubit). Asigurarea de răspundere civilă are caracteristici specifice domeniului asigurărilor în general şi caracteristici specifice clasei de asigurări pe care o reprezintă.

Read more ...

Gîndirea economică în evul mediu

O altă modalitate de abordare a problematicii economice se întreve odată cu trecerea societăţii la feudalism. Din punct de vedere socio - politic, asistăm la un puternic proces de stratificare socială. În cadrul său, apare şi se dezvoltă proprietatea feudală asupra pămîntului şi se instalează dominaţia politică şi economică a clasei feudale. O dată cu accentuarea stratificării sociale, concomitent cu stabilirea unui anumit statut al acestor clase fundamentale ale societăţii - clasa feudalilor, iobagii şi a ţăranilor liberi - are loc o creştere a importanţei bisericii şi a doctrinei creştine.

Read more ...

Sistemele comunicaţionale ale Terrei

Aspecte generale ale sectorului terţiar. Modificări in comerţul mondial

Sectorul terţiar sau al serviciilor cuprinde toate tipurile de servicii, iar denumirea de „terţiar” vine să releve caracterul mai indepărtat al activităţilor economice faţă de resursele naturale, avind menirea să asigure desfăşurarea normală a activităţilor din sectoarele primar şi secundar. Terţiarul sau serviciile sunt activităţi economice care intervin după procesul de producţie şi care oferă, indivizilor şi comunităţii, valori de intrebuinţare (cu excepţia bunurilor materiale) necesare satisfacerii cerinţelor umane. Caracteristica activităţilor terţiare este extrema diversitate, definirea şi clasificarea lor fiind dificilă.

Read more ...

De la economia socialistă la cea de piaţă in Europa centrală

Ţările foste comuniste au fost ţările care, după cel de-al II-lea Război Mondial au intrat in sfera de influenţă a URSS, fiind obligate la un experiment dramatic, acela al construirii socialismului, experiment soldat cu un eşec economic şi cu milioane de victime omeneşti. Ele au fost atat ţări europene (Polonia, Cehoslovacia, Ungaria, Romania, Bulgaria, republicile baltice), cat şi ţări asiatice (Vietnam, Mongolia, Coreea de Nord), majoritatea dintre ele devenind membre ale unei organizaţii de integrare creată de URSS in anul 1949, Consiliul de Ajutor Economic Reciproc (CAER).

Read more ...

Suntem ceea ce mancam

Medicii lucreaza pentru a ne mentine sanatatea, iar bucatarii, ca s-o strice. De cele mai multe ori, ultimii au mai mult succes.

Diderot

În cursul vietii, un om consuma 40 pana la 50 de tone de alimente. Deci, nu e de mirare ca obiceiurile alimentaresunt decisive pentru sanatatea noastra. Iar datele stiintifice atesta faptul ca alimentatia vegetariana se însoteste de mai putine riscuri pentru sanatate decat cea cu produse provenind de la animale. Exemplele în privinta aceasta sunt foarte numeroase.

Read more ...

Contabilitatea vânzării mărfurilor din unităţile de comerţ cu ridicata

Vânzările de mărfuri , ambalaje şi prestări de servicii specifice activităţii de comerţ, generează venituri din activitatea operaţională. Acestea sunt reprezentate de sumele sau valorile încasate sau de încasat din operaţiuni de livrări – vânzări de mărfuri sau de prestări de servicii, executări de lucrări. În concepţia contabilă actuală înregistrarea veniturilor se realizează în momentul angajării lor şi nu în momentul încasării efective ale acestuia.

Din aceste considerente vânzările brute (globale) sunt alcătuite din:

Read more ...

Sanatatea cere respectarea unor legi

De pe varful muntelui, urnesc un bolovan care începe sa se rostogoleasca spre vale, din ce în ce mai repede. Nicicand un bolovan nu va urca de la sine spre varful muntelui. De ce? Din cauza gravitatiei, desigur. Gravitatia e o forta care exista în materie. Lucrurile se atrag cu o forta proportionala cu masa lor. Asa se face ca formidabila putere a pamantului atrage bolovanul catre centrul lui. Atat de constanta, de sigura, de previzibila si de absoluta este gravitatia, încat e una dintre „legile naturii”, asa cum a fost ea descrisa de Newton, un fapt care e deasupra oricarei pareri sau oricarui punct de vedere, sfidand orice controversa.

Read more ...

Specificul organizarii activitatii bancare

Esenţa si particularităţile acţivităţii bancii ca instituţie financiară

Economia de piaţă presupune existenţa unui sistem bancar care trebuie să asigure mobilizarea disponibilităţilor monetare ale economiei şi orientarea lor spre desfăşurarea unor activităţi economice eficiente şi rentabile.

Banca poate fi definită ca o instituţie care mobilizează mijloace băneşti disponibile, finanţează şi creditează persoanele fizice şi juridice, organizează şi efectuează decontările şi plăţile în cadrul economiei naţionale şi în relaţiile cu alte state în scopul obţinerii de profit.

Read more ...

Cartoful

În Muntii Anzi, America de Sud, la altitudinea de peste 2.000 de metri, deasupra liniei de cultura a porumbului indian, incasii detineau vaste bogatii naturale, de o valoare incalculabila, îngropate în pamant. Cand au sosit conchistadorii spanioli, la începutul secolului XVI, tinta cautarii lor erau minele de argint. Totusi cu mult mai valoroasa decat argintul sau decat aurul era modesta planta papa, cunoscuta de noi sub denumirea de cartof.

Read more ...

Jean Baptiste Say continuator şi sistematizator al doctrinei smithiene

Jean Baptiste Say (1767-1832), economist de origine franceză, este adept şi promotor al ideilor liberalismului clasic. Admiraţia sa pentru ideile cuprinse în lucrarea "Avuţia naţiunilor" a lui Smith şi influenţele exercitate de acesta asupra oamenilor de ştiinţă l-au determinat pe Say să încerce sistematizarea ideilor smithiene în lucrările: "Tratat de economie politică"(1803) şi "Curs complet de economie politică practică" (1828-1829).

În lucrările sale, Jean Baptiste Say reia concepţia economică a lui Adam Smith, o sistematizează şi o ordonează logic, îi relevă principiile generale ale căror consecinţe "aproape că se deduc singure".

Read more ...

Operaţiunile de piaţă

Caracteristicile iniţierii ofertelor publice

În categoria operaţiunilor de piaţă se includ ofertele publice de vânzare, de cumpărare şi de preluare, acestea din urmă fiind o formă specifică a ofertei de cumpărare. Transparenţa informaţiilor şi publicitatea reprezintă un element definitoriu pentru toate tipurile de ofertă publică.

Read more ...

Evidenţa creanţelor privind veniturile calculate

Creanţele privind veniturile calculate cuprind datoriile altor întreprinderi faţă de unitatea economică respectivă privind:

  • plata de arendă,
  • dividendele calculate,
  • dobînzile şi redevenţele calculate,
  • alte venituri.
Read more ...

Evaluarea şi constatarea consumurilor şi cheltuielilor

La contabilizarea cheltuielilor apar două probleme principale:

  • determinarea (evaluarea) cheltuielilor, adică calcularea sumei acestora care urmează să fie reflectate în contabilitate şi rapoartele financiare;
  • constatarea cheltuielilor, adică stabilirea perioadei de gestiune în care acestea trebuie să fie reflectate în contabilitate şi rapoartele financiare.
Read more ...

Formarea cursului pe pieţele bursiere

Ca pe orice piaţă, la bursă cursul titlurilor financiare preţul curent al acestora se formează prin confruntarea directă a cererii cu oferta. Specific bursei este însă faptul că acest proces se realizează după o procedură aparte definită în regulamentul instituţiei prin intermediul unor firme specializate societăţile de bursă şi al unor persoane calificate în astfel de tranzacţii, agenţii de bursă.

Read more ...

Resursele atrase ale băncii

Componenţa resurselor atrase ale băncii

Reieşind din funcţia de intermediere financiară băncile comerciale nu pot să-şi desfăşoare activitatea de creditare fără a atrage resurse financiare de la populaţie şi agenţi economici (firme, alte bănci comerciale, banca centrală). Resursele atrase reprezintă totalitatea mijloacelor băneşti care sunt utilizate de către bancă în procesul desfăşurării activităţii, dar care nu-i aparţin cu drept de proprietate şi care necesită rambursare.

Read more ...

Produsele cerealiere integrale nu sunt vatamatoare

Nutritionistii sunt de acord ca produsele cerealiere integrale, indiferent daca e vorba de paine integrala, paste fainoase, orez nedecorticat, mamaliga, fulgi de ovaz, cereale fierte (boabe întregi sau crupe), furnizeaza baza alimentatiei noastre, toate componentele lor avand o actiune favorabila asupra sanatatii. Creatorul stia ce combustibil si ce lubrifiant necesita organismul uman.

Read more ...

Geoeconomics

The legacy of the discipline of geopolitics

The disciplines of geoeconomic and geopolitics are closely intertwined. The discipline of geopolitics has a burden full past and can only progress through self-critique: that is through criticism of the discipline itself. For instance, it must be made clear what in geopolitics is objective and what is normative. So far this criticism has come mostly from outside, from its opponents, whether they represent critical geopolitics, political geography, or mainstream political science.

Read more ...

Information Processing

Accounts, Debits, and Credits

The previous chapter showed how transactions caused financial statement amounts to change. “Before” and “after” examples, etc. was used to develop the illustrations. Imagine if a real business tried to keep up with its affairs this way! Perhaps a giant chalk board could be set up in the accounting department.

As transactions occurred, they would be called in to the department and the chalk board would be updated. Chaos would quickly rule. Even if the business could manage to figure out what its financial statements were supposed to contain, it probably could not systematically describe the transactions that produced those results. Obviously, a system is needed.

Read more ...

Introduction to Marketing Mix

In this lesson, we will introduce you to the activities that comprise a firm’s marketing program. These activities are popularly referred to as the 4 Ps – product, price, place and promotion. After you work out this lesson, you should be able to:

  • Understand the major product decisions in marketing planning
  • Know the pricing objectives and the factors that influence the pricing decisions
  • Appreciate the role of marketing channels and understand the important channel decisions to be taken
  • Comprehend the Promotion Mix of marketing and the different elements in the promotion mix
  • Learn how the 4 Ps combine to create effective marketing programs
Read more ...

Market Segmentation, Targeting and Positioning

In this lesson, we will introduce you to the activities, viz., segmentation, targeting and positioning, that are collectively referred to as marketing strategy. After you work out this lesson, you should be able to:

  • Segment the markets based on several segmentation variables
  • Target a segment by identifying the fit between segment profitability and organizational capability
  • Position your product/service so that it occupies a distinct and valued place in the target customers’ minds
Read more ...

Buyer behaviour

In this lesson, we will introduce you to the process through which the ultimate buyer makes purchase decisions. After you work out this lesson, you should be able to:

  • Identify what stimulates a consumer to consider buying
  • Describe the buyer’s decision making process and the several factors which influence this decision
  • Understand the response of the buyer to the marketing and other stimuli
Read more ...

Internal Marketing versus External Marketing

Abstract: International marketing orientation requires modern concepts of economic activities in accordance with the requirements and specific foreign markets (national, multinational, global) in order to meet their current and future needs with maximum efficiency. The need for knowledge of international marketing occurs when we have to realize, to sell and promote goods and services to consumers and users in other countries.

Read more ...

Marketing Environment

In this lesson, we will introduce you to the forces that define marketing’s external environment. After you work out this lesson, you should be able to:

  • Identify, analyze and monitor external forces and assess their potential impacts on the firm’s goods and services
  • Understand how marketers formulate their strategy within the frame of reference provided by the forces in the external environment

In this lesson, we will discuss the following:

Marketing Process

Objectives of Marketing Process

In this lesson, we will introduce you to the activities that makeup the marketing process. After you work out this lesson, you should be able to:

  • Identify the parts of the marketing process
  • Understand the relationships among the parts of the marketing process
  • Explain how the marketing process creates, captures and sustains value for the customer
Read more ...

Marketing Concepts

Objectives of marketing concepts

In this lesson, we will introduce you to the conceptual ideas that makeup the marketing function of a business. After you work out this lesson, you should be able to:

  • List out the concepts of marketing
  • Understand how these concepts are interconnected
  • Explain how marketing is changing in a connected world
Read more ...

Introduction to Marketing

In this lesson, we will introduce you to the business function of marketing. After you work out this lesson, you should be able to:

  • Define marketing and the utility (value) it creates for the customer
  • Trace the origin of marketing and explain how it has evolved
  • Describe the elements of a marketing strategy
  • Understand the scope of marketing
Read more ...

Definition and trends within Purchasing Management

The aim of this chapter is to provide the reader with an introduction to Purchasing Management in order to fully appreciate the book. The chapter presents the book's definition of Purchasing Management as well as briefly presenting the potential benefits with working at a strategic level with purchasing activities for a corporation.

Furthermore trends and historical developments within the area of Purchasing Management will be presented.

Read more ...

Purchasing Organization

The structure of the purchasing department is especially important in external and internal networks. The organizational model must facilitate activities in different strategic levels as well as cope with changes in external environment. By adjusting formalization and centralization levels, the organization can be positioned to best support the organization.

However, no universal solution exists, as the right structure is highly company specific and dynamic over time. Therefore, this is one of the major challenges that Purchasing Management confronts within business networks.

Read more ...

Purchasing management and internal collaboration

Strategic purchasing is most often associated with external relations. However, purchasing integration and internal collaboration are the enablers of every corporate strategy. The aim of this chapter is to explain the connections between purchasing and the company's competitive priorities as well as emphasize the need for interdepartmental collaboration.

Read more ...

Sourcing Strategies of Purchasing Management

Sourcing Strategies of Purchasing Management

Sourcing is the activity of securing external components or services needed within the own internal organization. Companies employ different kinds of sourcing strategies and no one is declared to be the optimum solution. Outsourcing which is the foundation to choice of sourcing strategies also intends to align with a company's core competence focus.

Read more ...

International Financial Reporting Standards

A reporting entity (which we will call “entity” from here onwards) is either a company or a group of companies, which are all controlled by the same decision maker, i.e. normally the same board of directors. This occurs when the board of directors of a company controls directly or indirectly a number of other companies, by holding directly or indirectly the absolute or relative majority of the voting rights of other companies.

Read more ...

In section 2 we discussed what could look like very many confusing choices to make in finding suitable customer opportunities and framing an effective value proposition to provide the opportunity for customer satisfaction. We need to find a way to simplify these choices and in this section we do this by the use of the concepts of order qualifiers and order winners.

Order Qualifiers and Order Winners

Working back from the identified customer groupings and some understanding of what they value gives the possibility to define two sets of criteria. The first is the qualifier. Here the idea is that these are things that must be provided by any supplier to this customer group for them to even consider buying from them. However it is likely that there will be a number of suppliers who meet these requirements for otherwise there is no market but instead a supplier monopoly.

These qualifiers are necessary but not sufficient to win the business. It is like athletes trying to get to the Olympic Games. They have to produce the qualifying standards to even be allowed to compete but qualifying gets them into the competition it does not guarantee that they will win any medals. In the business competition the customers consider the offers from all those qualified to be in the competition but only the customers determine which supplier has the correct combination of features which makes them the chosen one for that particular customer. These features become the Order Winners in that marketplace.

For those suppliers trying to satisfy groups rather than individual customers the attempt is then made to identify a group of customers with similar perceptions of Order Winners and then design a supply system capable of delivering these reliably.

The order qualifiers cannot be ignored however for some of these are also order losing sensitive. This means that any small failure to meet the qualifying standard means that the ‘permission’ from the customers to be in the competition can be removed very quickly. Examples of this would include food or travel safety.

This kind of qualifier tends to remain important almost irrespective of what else is happening but others are more dynamic.

For a supplier there can be the choice of taking the expectations of the customer as a given and responding to them or trying to influence the customer to change the balance of qualifiers and order winners to be more supportive of the supplier’s most economically advantageous approaches. Thus, if most of the competitors are competing with much the same unit price for the product it might be an order winner to offer better delivery service. The service dimension then becomes the new order winner. Of course if customers move in this direction then so can the competitors and a new order qualifier, around the service dimension, is created. Here again the competition dynamics ebb and flow as customers and suppliers try different combinations of product and service features.

The further significance of the concepts of qualifiers and winners is as an aid to cross functional coordination, consistent marketing messages and corporate behaviours.

The supply side has to support the competitive approach adopted by strategic and marketing choices and has to find ways to effectively deliver on these messages in a cost effective way. Similarly there is no point in a sales person making a promise to a customer to close a sale if it is different from the agreed priorities and current capabilities of the supply system to deliver.

A promise made that cannot be delivered is no way to provide customer satisfaction.

Promises have to be properly evaluated and capability properly assigned to ensure that they can and are performed but this is a whole company responsibility and any tendency to see sales as unconnected to supply chain capability is the route to difficulties and potential disasters.

Possible Order winners and qualifiers

Core Capability

Recognizing that order winners and qualifiers can change as a result of different perceptions of customers or differentiated behaviours from competitors, we can now consider some of the features on which we can choose to compete in a given market place.

Above all else there needs to be some core capability or competence which is offered by the supplier to the customer group. This may be an existing product or service capability, which is recognized as being of value to the customer. Of course incremental changes are always possible in these areas so the challenge to the supplier is to make sure that they are at least as capable in these areas as their competitors. After this there are others which can be added into the mix.

Price

The unit price of the product or service will always be an important consideration for customers but it will seldom be the single most important factor. All other things being equal then unit price can be the differentiator or order winner but the challenge for suppliers is often to persuade their customers that the other features should be weighted more strongly so that a higher price is nevertheless seen as contributing value, as part of the overall, more attractive, package.

In many situations the unit price to buy the product becomes of reduced significance when the costs of operating, maintaining and updating the product over its extended lifetime are fully recognized and accounted for. This measure of total cost of ownership can change the balance of the economic argument for a customer as we discussed in the market imperatives section so that they move from considering value in transfer to value in use through a leasing contract rather than a purchase one.

Price can however also be difficult to fully account for since there are often inbound or purchasing and sourcing costs to allow for. The total cost of purchasing therefore should consider the extended sourcing and logistics costs of extended global supply chains, perhaps with a recognition, and financial accounting calculation, of the risk elements that might be represented by the geographical distance and boundary crossing issues.

All services are more or less designed as a coproduction of value since the supplier is never quite sure what their client might actually want until it is articulated. The process is therefore much more integrated and ideas are offered and acceptances made and modifications all flow backwards and forwards until the customer is prepared to agree with what has been coproduced and pays the acceptable fee.

Supply Chain Design

All services need to be designed and the service delivery system is a supply chain design issue however the role of design in products has more possible variations. Of course the service based example above can also apply to a physical product which goes through similar interactive processes to design and manufacture a bespoke dress or suit of clothes. Other possibilities are also feasible where there is no involvement of the customer with the product design at all. In this case they simply decide if they like the finished product and accept the price as offering acceptable value.

As we move from the make to stock end of the spectrum to the make to order end then the customer involvement increases.

These are examples of design for function but we can also be required to design for other things. For example a similar product might need to operate in extreme conditions or with particular features to allow for easy maintenance or extended reliability. Here the customer requirement will need to be more explicitly stated and understood and these features will suggest that the unit price is likely to increase to cover the extra resources involved in providing the new solution. The capability to be flexible and creative in solving these problems might well be the order winner for this section of the market place.

Design processes often embody much of the intellectual property (IP) of a business and so they need to be carefully considered and protected. For this reason great care must be exercised in outsourcing which involves the use of design knowledge to avoid leakage of the IP to another potential competitor. We will discuss this later when we talk about the issue of Offset.

Quality and value

Both of these are very important and share the same characteristic which is completely dependent on a perception which is unique to every customer. This perception can be influenced by marketing, personal interactions with supplier personnel and experience in use but they are not controllable. This is very difficult for the supply side. If we are struggling to understand what a customer values and have no independent and standard way to measure what they perceive they have received from a supplier then it is no wonder if there is a mismatch from time to time.

The more interaction between the customer and the suppliers to clarify all of this the better the fit and hopefully the higher the level of satisfaction experienced by the customer. Quality is one of the features that a supplier can use as a differentiator until all the competitors are delivering the same perceived quality levels. At that point it is simply a qualifier at that level and the competitive pressure moves to either a higher quality level or to some other factor as discussed above.

Quality is more of a process or journey towards perfection rather than a destination. The level is always increasing so the dynamic matching of expectation to capability is key here as well.

Product quality can in some cases be easier to measure with more physical measurements possible. For services, where the service delivery person represents all of the supply capability, then measurement can be more difficult and the perception of service recognized by the customer at the crucial moment of truth when they interact with the supply system, is again the critical and uncontrollable factor.

There is another potential problem however. If the supplier offers a level much higher than expected or required by a customer they simply might not value it and in fact consider that they might be being charged too much for a level of quality they did not demand. Suppliers therefore cannot afford to be too far ahead of the changing requirements of their customers.

Much juggling of requirements and performance is observed in this area.

Value is even more difficult to define for the supplier and might only be recognized after the customer has decided to buy the product or the service. Here again the more customer to supplier interaction before, during and after the transfer process, the more likely it is that satisfaction can be achieved.

Even in the ‘value in use’ scenario there is a still the requirement for the supplier to understand the customer’s requirement to tailor a solution to satisfy their needs. There may not be a transfer of ownership but still the customer has to use what has been provided and gain their own satisfaction from using a properly defined and delivered product/service package.

Delivery

Delivery against a customer requirement has two dimensions and a preferred sequence. The dimensions are reliability and speed in that order.

If we accept the image of chains of interdependent companies all interacting against the ultimate customer’s requirements then we are also describing an interdependent set of delivery promises. Here, the immediate supplier’s promise of a certain delivery date and time allows the subsequent customer (acting as the supplier to the next in line along the chain), to make their plans so that by the time all of the promises have been made and achieved then the final customer gets their order at the time they expected and planned. For this reason reliability of promises made (assuming, as discussed before, they were actually achievable) is the most important performance requirement and indicator of success.

In some cases the speed of delivery can also be important and might be an order winner on that occasion but often speed on one order means that another has to be delayed so promises of unusual speed are other examples where these promises should not be made without a clear capability to achieve them. Even here the reliability of the promise is more important because of all of the other plans that will be built on it.

Integration across boundaries

When customers require product and or services to operate together but which are sourced from different suppliers they have to perform the integration.. .or do they? A further opportunity for a supply chain solution is to act as the ‘one-stop shop’ for their customer by sourcing, delivering and installing all of the products and services needs to fulfill the higher order demand from their customers. They become system integrators for their customer.

In the manufacturing world this is often the solution provided by the first tier suppliers to companies like Apple for example where Foxconn manages just about everything to do with Apple’s products for them. As consumers we often do not know about these arrangements until something goes wrong in the supply chain and issues become very visible around the world. When this happens there is no point in the brand company (Apple in this case) trying to say it was not their fault and point a finger of blame at their supplier. Consumers buy brands and assume that the brand company will take responsibility for all that happens in their name. In this example, the outsourcing process which is presumably economically advantageous also runs a high reputational risk if the chain is not properly managed or overseen.

With complex products, complimentary products and support services all in the customer requirement mix, then the capability to perform the integration and remove that stress from the customer might be the order winner but it can change fundamentally the skill sets and systems that the supplier has to have the capability to support and use effectively. Doing this across global supply chains increases all of these complexities.

Corporate Social Responsibility (CSR)

A feature which might be regarded as additional to other considerations covered so far, is CSR. This represents what are called the triple bottom line of People, Planet and Profit. The essence of this argument is that the current generation owes a duty of care to later generations to look after the common birthright of our planet and its resources, many of which we seem to be very successfully squandering.

If the costs of thinking and behaving in this more considerate way is seen as an extra then this might be a feature that customers do not see as something they demanded or are prepared to pay for. Alternatively, if one believes the core concept of responsibility to future customers then perhaps the Marks and Spencer approach to have a CSR based Plan A, where there is no Plan B, is the only way forward.

The ultimate ambition must surely be to get to the position where a supply system incorporating the CSR dimensions can produce at apparently equal cost compared to a competitor who focuses only on the more immediate customer requirement. For many organizations this is still a number of innovations away from reality. For the time being the business model of the Fairtrade approach, which tries to put more of the supply chain value back in the hands of the core produce producers for tea, coffee, cocoa etc., is that customers have to buy into the principle economically by paying a higher price at the retail outlet.

If the customer market place has groups with different views on this then there might need to be customer segmentation and dedicated supply chains providing different end results.

This last realization leads us to the final potential order winner.

Data and analytics

In all of the discussion so far we have been describing a complex and dynamically fast flowing situation trying to match changing customer requirements to appropriate supply chain capabilities and solutions. As the volume of data increases exponentially there is an increasing demand for people and computer systems that can make sense out of the data noise. This so called big data issue is critical in the global supply chains we have been discussing.

Understanding, anticipating, influencing and responding to changing market opportunities needs to be matched with extensive, cross company information on the supply side. Much of this is becoming more and more real time and driven by the internet of things applications where real world items can communicate information which will allow for the closer coordination of the physical distribution of products and people.

The ability to recognize and respond quickly, reliably and economically to these changing situations might well be the most important order winner of all. However, many organizations are still struggling with the need to properly manage their current supply chain capabilities so perhaps only the really farsighted and investment driven organizations will be the leaders in these developments. We have however indicated that if this is the order winner for the near future it will become the order qualifier not long after that.

Summary

In this section we have discussed how order qualifiers allow you to compete but only the order winners (as defined by the customers) produce market success. This is highly dynamic and also affected by the behavior of the other players in the market place, which can include regulators and government legislators (perhaps imposing some CSR requirements).

Many things can act as qualifiers and order winners and these will change over time so here again highly strategic decisions need to be made. These need to consider not just the capabilities of the focal company but allow for all of the capabilities which can be accessed through effective supply chain relationships with other resource and capability providers.

Having now considered the complications on the market side of the business relationship we will now move to consider the supply side choices, which have to be made to allocate the needed capability to the required customer expectation.

Back to Top