Purpose

The purpose of the study is to describe the implications of strategic lead times (SLTs) for return on investment (ROI).

Design/methodology/approach

This study was part of an interactive research project and is based on the logic of theory application leading to theory building. It uses a multiple case study with five holistic single cases. Empirical data (ED) have mainly been collected from interviews and focus groups.

Findings

The length of and uncertainty in SLTs have implications for companies' financial performance. These implications vary in strength and can be either direct or indirect. These findings are incorporated into a framework on SLTs' implications for ROI.

Research limitations/implications

The presented array of SLTs' implications for ROI could be further investigated, focussing on their strength. Additionally, it would be interesting to substantiate the findings in the context of environmental and social sustainability (i.e. the triple bottom line).

Practical implications

The findings offer practitioners a rich description and understanding of SLTs' actual implications for financial performance in terms of ROI. This knowledge can support practitioners in analysing supply chain designs based on financial performance.

Originality/value

Using a combination of a relative financial performance measure (ROI) and a set of SLTs (systems perspective), this study focuses on SLTs' actual implications for ROI. The findings provide evidence that different sections of a supply chain can have different implications for revenue, cost and investment (i.e. the three absolute measures related to ROI).

中文翻译：

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了解提前期对财务绩效的影响：一项定性研究

目的

该研究的目的是描述战略提前期 (SLT) 对投资回报 (ROI) 的影响。

设计/方法/方法

本研究是互动研究项目的一部分，基于理论应用导致理论构建的逻辑。它使用包含五个整体单个案例的多案例研究。实证数据 (ED) 主要来自访谈和焦点小组。

发现

SLT 的期限和不确定性对公司的财务业绩有影响。这些影响的强度各不相同，可以是直接的也可以是间接的。这些发现被纳入关于 SLT 对 ROI 影响的框架中。

研究限制/影响

可以进一步研究所呈现的一系列 SLT 对 ROI 的影响，重点是它们的优势。此外，在环境和社会可持续性（即三重底线）的背景下证实这些发现会很有趣。

实际影响

调查结果为从业者提供了对 SLT 在投资回报率方面对财务绩效的实际影响的丰富描述和理解。这些知识可以支持从业者根据财务绩效分析供应链设计。

原创性/价值

本研究结合使用相对财务绩效指标 (ROI) 和一组 SLT（系统角度），重点关注 SLT 对 ROI 的实际影响。调查结果提供证据表明，供应链的不同部分可能对收入、成本和投资（即与 ROI 相关的三个绝对指标）产生不同的影响。