ABSTRACT
Many analysts and researchers have observed that, although the flow of information through the supply chain has accelerated, with electronic ordering now possible in seconds, and the flow of goods is faster, with many deliveries possible on the next day, the flow of funds has not kept pace. At the same time, manufacturers are increasingly becoming importers, so they need to manage not only the flow of goods and information, but also, and perhaps most importantly, the flow of funds. The model tells us that it is the chief financial officers, CFO who 'owns' the flow of funds. Bringing together information from all internal departments and external providers of financial services enables CFOs to offer vital insight to chief executive officers, CEOs about the financial resources their companies will need in order to achieve their strategic goals. There is one major constraint that concerns supply chain professionals, how to link supply chain performance to financial decisions.
