Benchmarking C2C Performance Approach for Supply Chains - A Colombian Case Study

The determination of the cash to cash cycle (C2C) for supply chains provides concrete and practical means to integrate financial flow into the scope of supply chain management. In this study we propose that segmenting benchmarked companies in accordance to its corresponding role in their supply chain enhances established methodology for conducting more accurate C2C Benchmarking. This paper contribution is two-fold, since demonstrates improved standards for supply chain benchmark practice and illustrates it on a Colombian office chair industry case study for a manufacturer and retailer dyad. The paper concludes that intrinsic differences between supply chain roles make direct comparison of little use.