If the key financial metrics for creating corporate value relate to costs, capital charges and consumption, and profitability, then the corporate capabilities or competencies required to drive those metrics must include controlling supply chain costs, managing supply chain cycle time, and optimizing responsiveness to the marketplace.
not for profit financial statement
these activities may involve not only materials, but also services and data or information. As information technology has advanced, the transformation and, in particular, the delivery of information have blurred the traditional demarcation between the acquisition of orders and the fulfillment of orders. For example, committing to orders might once have been clearly a marketing or sales activity. However, information technology now empowers the ability to commit to a customer order in real time, at any