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2016/2017  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 18-02-2016
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
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 allowed to bring to the exam All written and electronic aids
Make-up exam/re-exam
Same examination form as the ordinary exam
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
Student workload
Lectures 33 hours
Reading and preparation of cases 173 hours
Further Information

The course is part of the minor in Strategic Procurement

Expected literature
  • Cooper, R., Slagmulder, R. (2003). “Interorganizational costing, part 1”, 

    Cost Management;  Sep/Oct , 17, 5, ABI/INFORM Global, p. 14.
  • Cooper, R., Slagmulder, R. (2003). “Interorganizational costing, part 2 ”, Cost Management, Nov/Dec, 17, 6, ABI/INFORM Global, p. 12.
  • 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.
  • Ellram, L.M., Siferd, S. P. (1998). "Total Cost of Qwnership: A key concept in strategic cost management decisions", Journal og Business Logistics, Vol 19, No. 1. 

  • Hurkens, K., Valk, W.V., Wynstra, F. (2006). "Total Cost of Ownership in the Services Sector: A Case Study”,  The Journal of Supply Chain Management: A Global Review of Purchasing and Supply, February.

  • Kaplan, R. S, Norton, . P. (2000). Having Trouble with Your Strategy? Then Map It", Harvard Business Review, Sept/Oct, pp 176-176.

Last updated on 18-02-2016