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Who changes what, when and where?: elaborating postponement when integrating hardware and software objects in global supply chains
Journal article   Peer reviewed

Who changes what, when and where?: elaborating postponement when integrating hardware and software objects in global supply chains

Lorenzo Bruno Prataviera and Andreas Norrman
International journal of physical distribution and logistics management, Vol.54(4), pp.355-391
2024
Web of Science ID: WOS:001221424900001

Abstract

Postponement Global supply chains, Software supply chains, Tax implications Software
The postponement principle concerns defining when and where value is added, usually referring to hardware components for physical products. However, in modern supply chains, software’s importance is increasing, impacting the timing and location of value-adding operations. Lacking insights into softwaredriven implications for postponement, we aim at elaborating on the postponement principle by contextualizing its evolution when integrating different objects (i.e. hardware and software).
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