The thesis deals with the conceptual development of an integrative approach in refer to value- and risk-based management in the context of Financial Supply Chain Management (FSCM). Initially, in the traditional supply chain management (SCM), the optimization of material goods and information flows were in the focus of economic research and practice. Due to financial and economic crises, the inter-organizationally coordinated planning, steering and control of financial supply chains by means of FSCM gains more and more importance.
In addition to a sustainable value creation among involved supply chain-partners by an effective and efficient FSCM, simultaneously, a corresponding risk management is to protect financial value potentials and to reduce corresponding risk potentials on intra- and inter-organizational level. In the course of this thesis an integrated approach of value- and risk-based management is developed in the context of FSCM. The developed management approach is conceptually based on theoretical approaches as well as secondary-empirical analyzes. Based on the primary objectives of FSCM in refer to value and risk orientation, an appropriate conceptual focus of approaches, methods and instruments from a procedural-technical and a financial perspective in the financial supply chain is done. In addition, one the one hand a consideration is made both on company and network level as well as on the other hand on normative, strategic and operational level of the management. Major responsibilities of the integrative management approach is, firstly, the FSCM-configuration in terms of structural and system planning and design in the financial supply chains, secondly, the FSCM-coordination as a result-based planning, steering and control based on company and supply chain-specific key performance indicators and key risk indicators, and, thirdly, the FSCM-realization as the operational implementation on intra- and inter-organizational level using appropriate approaches, methods and instruments. As appropriate management-tasks to implement an integrated value- and risk-based management in the context of FSCM, on the one hand, the process management and the management of information and communication can be named from a procedural-technical perspective in the course of Financial Chain Management (FCM) and, on the other hand, the management of revenues, costs, working capital, investments and financings as well as of taxes, compliance and governance from a financial perspective as part of Supply Chain Finance (SCF).