Performance Measurement is currently one of the most talked about topics in Purchasing and Supply Management (PSM) - in research as well as in business practice. However, it is not simply a business fad; researchers already introduced the Balanced Scorecard, a performance measurement method, to PSM a few years ago. A more novel idea in this context is measuring the budget impact of PSM - its financial effectiveness. In business practice, only 10-20% of supply management's effectiveness can be identified retrospectively in the P&L account with current measurement methods. Thus, PSM is often...