Researchers agree on the fact that is necessary that enterprises know and understand their
activities and the associated costs and result.
It means the activities that are performed
by suppliers and customers and the impact on product and service effectiveness
and profitability. Freeman [17] describes ways to use several SCM tools in large companies.
130
Freeman’s results show that the usage of SCM tools have positive influence on the
increased profitability and supports long-term profitability as well as related strategic
decisions.