The initial trigger was a change in the supply chain strategy
from make-to-stock to build-to-order (Gunasekaran and Ngai,
2005). Related activity-based cost data was collected across the
four stages of the supply chain involved in order to select the
adequate partners and products, to reallocate functions, and to
equally distribute the benefits of the new strategy. According to the
described conceptual model, the supply chain was mapped using
the SCOR model as a framework for standardized process description
and data was collected of three tiers of the supply chain (see
the highlighted boxes in Fig. 2). In this paper, the results that came
from using the model in the supply chain configuration and
operation phases of the product-relationship-matrix are presented