Article
Fudging the supply chain to hit the number: five common practices that sacrifice the supply chain and what financial analysts should ask about them
The purpose of this paper is to describe and detail practices that are commonly used to pursue short-term functional targets (e.g. end of month sales targets) at the expense of supply chain integration. It also aims to identify the key questions that financial analysts should be asking companies to ensure that they are not using those practices and thereby destroying shareholder value .