Samenvatting

In this essay Supply Chain Finance (SCF) is introduced based on definitions from Steeman, Hofmann and the European Banking Association. The base of the analysis is from the capital cost model of Pfohl (Volume of Working Capital * Duration * Cost of Capital) and its impact on the Economic Value Added (EVA) according the Rappaport Shareholder Value model. The 3 relevant elements of the working capital (Account Receivable, Inventories and Accounts Payable) are discussed for their impact on: • Static and dynamic liquidity: The corner stones of the conceptual model • Costs of Working Capital (e.g. EVA) Finally the link is made between the transaction (with impact on: Account Receivable, Inventories and Accounts Payable) and the IT-systems in the supply chain or the ERP system within a company. Some outcomes of empirical research is presented, as well as some planned empirical research in the nearest future in India, Spain and Russia.