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2012/2013  KAN-SCM_SE59  Performance Management in Supply Chains and Networks

English Title
Performance Management in Supply Chains and Networks

Course information

Language English
Exam ECTS 7.5 ECTS
Type Mandatory
Level Full Degree Master
Duration One Semester
Course period Autumn
Time Table Please see course schedule at e-Campus
Study board
Study Board for MSc in Economics and Business Administration
Course coordinator
  • Alex Yu Lichen - Department of Operations Management
Main Category of the Course
  • Supply Chain Management and Logistics
Last updated on 10-07-2012
Learning objectives
The overall aim of the course is to develop student's competencies in managing performance in supply chains and networks. Performance management in turn is concerned with how managers in the supply network can use different types os management accounting technologies to make strategic oriented design decisions and control their supply chain networks. Specifically, and resting firmly on an economic rational, management accounting theory as well as on social- and organisational theories, students will be able to discuss, measure, use and respond to multiple dimentions of supply chain and network performance.

Upon the completion of the course students must be able to:
  • Discuss and map supply processes and the fundamental trade-offs involved in process design.
  • Identify and describe dimentions of supply chain and network- and supply performance.
  • Reflect upon how different types of management acccounting techniqes can be used to serve functional needs in the supply network and how they represent, construct and transform organisational phenomena.
  • Use management acccounting techniques to make supply chain and network design decisions.
  • Use performance measurement and supplier evaluation techniques to control supply networks and develop supply relationships.
  • Analyse and suggest strategies to respond to supply chain risk.
  • Identify issues of supply chain sustainability and explain how such issues can be addressed.
  • Reflect on theories used in the course and their ability to help analyse specific case situations.
Performance Management in Supply Chains and Networks:
Type of test Oral with Written Assignment
Marking scale 7-step scale
Second examiner External examiner
Exam period Winter Term
Aids Please, see the detailed regulations below
Duration 20 Minutes

Individual oral examinations based on a group synopsis written in groups of 2-4 students. Maximum pages for the synopsis is 5 pages for 1 student, and 8 pages for 2-4 students. The grade is based on the oralperformance.

Course content
The content of the course will be partly theory and partly case driven. Extensive literature on management accounting and supply chain management will serve as the objects of discussion, in particular, the implications of using management accounting techniques such as the Balanced Scorecard, activity-based costing, target costing and open book accounting in managing a variety of supply network issues. The course will develop students’ knowledge, skills and competencies in identifying, understanding and quantifying multiple dimensions of performance in supply networks In addition to resting firmly on economic rationalities, students will be trained in analysing management accounting in supply networks on social and organisational theories.
Teaching methods
Interactive discussions on literature and cases will be the main method. Students’ presentations are required.
Expected literature
Carr, C., & NG, J. (1995). Total cost control: Nissan and its U.K. supplier partnerships. Management Accounting Research, 6, 347-365.

Carlsson-Wall, M., & Kraus, K. (2010). Target costing in inter-organisational relationships and networks in Accounting in Networks, NY: Routledge.

Kulmala, H. (2002). Open-book accounting in networks. The Finnish Journal of Business Economics, 51, 157-177.

Langfield-Smith, L., & Smith, D. (2005). Performance measures in supply chains. Australian Accounting Review, 15(35), 39-51.

Bourne, M., Mills, J., Wilcox, M., Neely, A. and Platts, K.(2000). Designing, implementing and updating performance measurement systems. International Journal of Operations and Pro-duction Management, Vol. 20, No. 7, pp. 754-71.

Teng, S. G. and Jaramillo, H. (2005). A model for evaluation and selection of suppliers in global textile and apparel supply chains. International Journal of Physical Distribution & Logistics Management Vol. 35 No. 7, pp. 503-52.
Brewer, P.C., & Speh, T.W. (2000). Using the Balanced Scorecard to measure supply chain   performance. Journal of Business Logistics, 21(1), 75-93Practice,    The Journal of Supply Chain Management, Winter. pp. 13-26.

Kulmala, H.I. 2002. Open-book accounting in networks. The Finnish Journal of Business Economics, 51, 157-177.

Power, M., 2007. Organized Uncertainty: designing a world of risk management. Oxford: Oxford University Press.

Frances, J., & Garnsey, E. (1996). Supermarkets and suppliers in the UK: System integration, information and control. Accounting, Organizations and Society, 21(6), 591–610.
Last updated on 10-07-2012