The Strategic Profit Model can be used to illustrate the impact of supply chain

management on ROA $($Return on Assets$)$ by:

Illustrating how variations in Inventory Costs can lead to different values of the cash$-$to$-$cash

cycle.

Illustrating how supply chain activities impact the components of the income statement and

balance sheet that lead to the Return on Assets ratio.

Illustrating how increased promotional activity can improve a company's inventory.

Describing different ways to manipulate variables related to a company's accounting philosophy.