یک سیستم اندازه گیری عملکرد استراتژیک برای شرکت ها در سراسر زنجیره عرضه و تقاضا در قیاس جانشینی زیست محیطی

To answer the call for a new business that integrates economic, biological and human systems, this paper develops a strategic performance measurement system (SPMS) for firms across supply and demand chains (SDC) by analogy with ecological succession. Based on the explanation that SDC can be viewed as community, it develops SDC (monetary value) structure by analogy with community (trophic) structure. As energy flow in ecology follows the first and second laws of thermodynamics, monetary value flow in business follows two laws that are similar to the laws of thermodynamics. Based on these laws, as well as throughput accounting and traditional cost accounting, it puts forward a general monetary value flow model in SDC (i.e. in demand chain and in supply chain respectively). Based on the value flow model in SDC, it conceives an SDC evolution model with a case study on the maturity of Toyota Motor Corporation. Based on these two models, it develops an SPMS for firms across SDC with procedural and structural frameworks. The discussion about monetary value flows in business from nature to the final consumers or converse gives a chance to coordinate business with nature. The SPMS that rationally integrates effective evaluation of tiers in SDC and practical product development plans in firm will help firms create a sustainable commerce (e.g. product–service system).

The goal of ecological economics of “finding a common language and a set of concepts for the analysis of economies and ecosystems” (Faber et al., 1996, pp. 10) requires a substantial step further into the management of a company. “…commerce and sustainability were antithetical by design, not by intention. …Business will need to integrate economic, biologic, and human systems to create a sustainable method of commerce”, (Hawken, 1993, pp. xii, xiv). “…individual businesses no longer compete as solely autonomous entities, but rather as supply chains. …In this emerging competitive environment, the ultimate success of the single business will depend on management's ability to integrate the company's intricate network of business relationships”, (Lambert and Cooper, 2000). You cannot manage what you cannot measure. “How to measure performance across supply chains and networks rather than within organizations?” has become a substantial research agenda (Neely, 2005). Accounting systems play a central and crucially constitutive function in the establishment of system/social changes within organizations (Thrane, 2007). A strategic performance measurement system (SPMS) — an innovation in management accounting system — is to present managers with financial and non-financial measures covering different perspectives which, in combination, provide a way of translating strategy into a coherent set of performance measures (Chenhall, 2005). Then, how firms coordinate themselves with (part of) SDC and nature by using SPMS becomes a puzzle for better ecology of commerce. With a focus on developing SPMS for firms across supply and demand chains (SDC), this paper attempts to study redesigning the institutions of sustainable commerce for firm, economic, social and ecologic system as well as a common language.

Our study on ecology of commerce may give potential means to resolve man's conflict with nature. Fig. 6 is a comprehensive view about monetary value flows in business from nature to the final consumers or converse. In the upper hemisphere, there are the interactional value flows in SDC (i.e. in supply chain and in demand chain respectively) for products to realize human development. In the lower hemisphere, there are the interactional value flows in human-perceived SDC for nature protection. This human-perceived SDC reproduces natural resource and decomposes products into environment-friendly waster material. The monetary value volume of each value level in the lower hemisphere is much smaller than that in the upper hemisphere, which results in an excess exhaustion of nature. We suggested the margins between value volumes of corresponding value level in these two hemispheres should not be too much. Moreover, the “value” of natural production (e.g. ecosystem services) should make up the margin of value volumes between two SDCs in downstream tier 1, which may guarantee the sustainable development of humankind and nature. This kind of pricing about natural resource and natural production needs further study. Our SPMS might be an effective strategic tool to help firm step into better ecology of commerce. For example, it may help design product–service system (PSS), which is developed to be competitive, satisfy customers, and be more environmentally sound than traditional business models (Mont, 2002). A product–service system is a marketable set of products and services capable of jointly fulfilling a user's needs (Mont, 2002). Because our SPMS bases on two laws of monetary value flow, it can also be applied to services or PSS. Based on the SPMS, a firm can align environment-friendly PSS with traditional products/services in the balanced firm ship. Pawar et al. (2009) demonstrated the need to consider the “organisation” or network, of firms involved in defining, designing and delivering value through the PSS. Our SPMS just gives a solution for this need. With the help of business information system and official/unofficial statistical survey (especially input/output analysis), measuring/judging SDC evolution can be more convenient and with more details. Then, more studies on interactions between network of firms and PSS can be carried out based on the study of SDC evolution. We wish our attempt for a common language would stimulate further study in redesigning the institutions of sustainable commerce for firm, economic, social and ecologic system.