Key issues This chapter addresses five key issues:
Where does value come from?: different views of value, and how it can be measured using return on investment.
How can logistics costs be represented?: three different ways to divide up total costs.
Activity-based costing (ABC): a process-based alternative to allocating overheads.
A balanced measurement portfolio: balancing the needs of all stakeholders.
Supply chain operations reference model (SCOR): a further process-based approach to measuring supply chain costs and performance.