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2015/2016  KAN-CCMVV2515U  Advanced Sourcing Analysis Techniques

English Title
Advanced Sourcing Analysis Techniques

Course information

Language English
Course ECTS 7.5 ECTS
Type Elective
Level Full Degree Master
Duration One Semester
Start time of the course Autumn
Timetable Course schedule will be posted at calendar.cbs.dk
Study board
Study Board for MSc in Economics and Business Administration
Course coordinator
  • Carsten Rohde - Department of Accounting and Auditing (AA)
Kontaktinformation: https:/​/​e-campus.dk/​studium/​kontakt eller Contact information: https:/​/​e-campus.dk/​studium/​kontakt
Main academic disciplines
  • Accounting
  • Supply chain management and logistics
Last updated on 12-11-2015
Learning objectives
To achieve the grade 12, students should meet the following learning objectives with no or only minor mistakes or errors:
  • Understand the role of the procurement and production function in the value creation of the company
  • Understand and be able to apply strategic as well as operational planning and coordination tools that can be used in the coordination with the production function and the suppliers
  • Be able to evaluate the efficiency of the procurement function
  • Explain the process of collecting and extracting financial and operational data for sourcing analysis
  • Analyze sourcing data and identify and how they could be used for analysis and decision making on choice of sourcing strategies
  • Apply different sourcing analysis and estimation methods and techniques in order to create value in the organization
Exam ECTS 7,5
Examination form Oral exam based on written product

In order to participate in the oral exam, the written product must be handed in before the oral exam; by the set deadline. The grade is based on an overall assessment of the written product and the individual oral performance.
Individual or group exam Individual
Size of written product Max. 10 pages
Assignment type Synopsis
Written product to be submitted on specified date and time.
20 min. per student, including examiners' discussion of grade, and informing plus explaining the grade
Preparation time No preparation
Grading scale 7-step scale
Examiner(s) Internal examiner and second internal examiner
Exam period Winter
Make-up exam/re-exam
Same examination form as the ordinary exam
Description of the exam procedure

The students writes a synopsis for analysing a case situation. At the oral exam the course content is testet with the synopsis as outset

Course content and structure

The course begins with an understanding of the role of the procurement and production function in the value creation of the company and the need for planning and coordination to achieve this. The course continues with a discussion of which financial and non-financial data and key performance indicators can be used to evaluate and manage the efficiency of the procurement function. In addition attention is directed to how different costing models and cost driver analysis can help and underpin strategic and operational decisions as well as management of sourcing financially.

Teaching methods
Lectures, case discussions and student presentations
Further Information

The course is part of the minor in Strategic Procurement

Expected literature
  • Cooper, R., Slagmulder, R.,(1999), ”Supply Chain Development for the Lean Enterprise – Interorganizational Cost Management”, IMA publications.
  • Bragg, S.M., (2010), “Cost Reduction Analysis – Tools and Strategies”, Wiley & Sons, [Chap. 8]
  • Elram. L.M. (1995), “Total Cost of Ownership: An analysis approach for purchasing, International Journal of Physical Distribution and Logistics Management, Vol. 25, No 8, p4-23.
  • Singh et al, (2006), ”Automated Cleansing for Spend Analytics”, IPSERA Conference Paper


Last updated on 12-11-2015