From Advanced Planning system to Advanced budgeting System (avec N.Tchernev)
The forward physical flow (purchase of materials, transformations of the raw materials into products, delivery of the products).
The physical flow optimization aims to satisfy the final customers.
The backward financial flow which circulates in a discontinuous way.
The financial flow optimization is made in a local way, in each supply chain link, but seldom in a global way.
The financial flow optimization (Badell et al., 2005) will make possible the shareholders satisfaction and the supply chain working improvement.
The backward information flow which allows the coordination of financial and physical flow between each node, and the global supply chain coordination.
