| Learning objectives |
To achieve the grade 12, students should meet the
following learning objectives with no or only minor mistakes or
errors:
- Understand the relationship between different roles of
procurement and analysis techniques rooted in management
accounting.
- Explain how management accounting methods can be applied to
solving specific decision problems within procurement.
- Critically reflect on financial and non-financial performance
metrics and evaluate in which context they are suitable to manage
the procurement function.
|
| Examination |
|
Advanced
Sourcing Analysis Techniques:
|
| Exam
ECTS |
7,5 |
| Examination form |
Oral exam |
| Individual or group exam |
Individual exam |
| Duration |
20 min. per student, including examiners'
discussion of grade, and informing plus explaining the
grade |
| Preparation time |
With the listed preparation time: 20
Minutes |
| Grading scale |
7-step scale |
| Examiner(s) |
Internal examiner and second internal
examiner |
| Exam period |
Winter |
| Aids |
Open book: all written and electronic aids
The student is
allowed to bring to the preparation room: Simple writing and
drawing utensils, laptop/tablet as a reference book (NB: there are
no electric outlets available), any calculator, books including
translation dictionaries, compendiums, notes. PLEASE NOTE: Students
are not allowed to communicate with others during the preparation
time. |
| Make-up exam/re-exam |
Same examination form as the ordinary exam
Same examination form as the
ordinary exam.
|
|
| Course content and structure |
|
The overall aim of the course is to outline how decision
problems in the procurement function of a company can be solved
based on analysis techniques rooted in management accounting.
The course begins with a discussion of the different roles of
the procurement function. Subsequently, management accounting
methods to derive and analyse key performance indicators of the
procurement function are discussed and illustrated based on case
studies. In addition to strategic cost management in procurement
with a focus on financial metrics, non-financial performance
indicators are covered in the course.
|
| Teaching methods |
| Lectures, case discussions, student
presentations, and guest lectures. |
| Feedback during the teaching period |
| Class feedback during and after cases solved in
class. |
| Student workload |
| Lectures |
33 hours |
| Reading and preparation of cases |
173 hours |
|
| Further Information |
|
It is recommended that this course is taken together with
Procurement Organization and Strategy.
|
| Expected literature |
- Cooper, R.; Slagmulder, R. (2003a): Interorganizational
Costing, Part 1. In Cost Management Sept/Oct,
pp. 14–21.
- Cooper, R.; Slagmulder, R. (2003b): Interorganizational
Costing, Part 2. In Cost Management Nov/Dec,
pp. 12–24.
- Ellram, L. (1995): Total cost of ownership - An analysis
approach for purchasing. In International Journal of Physical
Distribution & Logistics Management 25 (8), pp. 4-23.
- Hofmann, E.; Maucher, D.; Kotula, M.; Kreienbrink, O. (2014):
Performance measurement and incentive systems in purchasing. More
than just savings. Heidelberg: Springer.
- Lockamy, A.; Smith, W. I. (2000): Target costing for supply
chain management: criteria and selection. In Industrial
Management & Data Systems 100 (5), pp. 210–218.
- Mena, C.; van Hoek, R. I.; Christopher, M. (Eds.) (2014):
Leading procurement strategy. Driving value through the supply
chain. London, Philadelphia: Kogan Page. Chapter
1.
|
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