The Role of Management Control in the Performance of Smart Supply Chains During Inflationary Periods

Abstract

This article proposes a conceptual framework to explore the strategic role of management control systems in enhancing the performance of smart supply chains during periods of inflation. Based on an integrative literature review, the model connects four key constructs: inflation, logistics challenges, management control, and supply chain performance. It posits that inflation intensifies operational disruptions, which in turn hinder supply chain agility and efficiency. In response, digitalized and flexible management control systems act both as performance drivers and as moderators of negative impacts.

The study highlights how real-time KPIs, AI-based forecasting, and dynamic cost monitoring contribute to decision-making in uncertain environments. It also emphasizes the evolving role of the management controller as a cross-functional, data-oriented strategist. The paper offers theoretical insights into the interaction between economic volatility and internal control mechanisms, and practical recommendations for companies seeking to build resilient, digitally enabled supply chains.

Keywords: Management Control, Smart Supply Chain, Logistics Performance, Inflation, Resilience.

Available Online at: https://www.ijsrisjournal.com/index.php/ojsfiles/article/view/807