The dematerialization of business processes is one of the main challenges of the current decade. The concept of e-invoicing does not mean only the production and management of electronic invoices: it represents a part of the entire financial value chain and supply chain dematerialization (for its non-commodity component). In-deed the two value chains are now even more integrated and recent studies have shown significant monetary savings. The research question is now to define a reli-able set of indicators, which is also able to capture and to synthesize the interac-tions between the Financial Value Chain and the Supply Chain. In this paper we propose and validate among experts a set of Key Performance Indicators able to monitor these value chains from the financial, strategic, supplier, order and deliv-ery perspectives. The model has been validated through a survey that has been submitted to a number of players operating in different Italian value chains. The results obtained also allow building an assessment model in which a weight is assigned to each indicator and a comprehensive index can be generated.
Keywords: Dematerialization, e-Invoicing, Business management, Processes, Supply Chain, Metrics, Operational Costs, Simplification, Standards.
Bellini F., D’Ascenzo F. (2015), Evaluation of the e-Invoicing Impacts through a set of Key Performance Indicators, Management Control 3, pp. 9-21, Doi: 10.3280/MACO2015-003002.
