While supply-chain excellence has become increasingly important to financial performance, many executives remain uncertain about which supply chain strategies, and investments create most value. There is a lack of frameworks managing financial performance in SCM. This paper presents a framework for value-driven supply chain management using EVA (Economic Value Added) first. Secondly, the cashto-cash-cycle-time as one key driver of financial performance is analysed in depth, based on a large scale European Cash-to-cash (C2C) study the authors have conducted.