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2017/2018  DIP-DSCHO1001U  Supply Chain Accounting

English Title
Supply Chain Accounting

Course information

Language English
Course ECTS 5 ECTS
Type Mandatory
Level Graduate Diploma
Duration One Semester
Start time of the course Spring
Timetable Course schedule will be posted at calendar.cbs.dk
Study board
Study Board for Graduate Diploma in Business Administration
Course coordinator
  • Sof Thrane - Department of Operations Management (OM)
Main academic disciplines
  • Accounting
  • Supply chain management and logistics
  • Economics
Last updated on 12-01-2018

Relevant links

Learning objectives
To achieve the grade 12, students should meet the following learning objectives with no or only minor mistakes or errors: Knowledge:
Students must demonstrate knowledge of how the value chain of the enterprise is managed from a financial perspective and how the management tools affect the efficiency of material and information flows.

Students must be able to:
• Analyse the design and use of management accounting of a given organisation
• Relate management accounting tools to management of supply chains.

• Students must be able to understand and discuss the individual management accounting tools and theories and relate them to each other.
• Students must be able to understand the financial rationales of supply chain management.
Supply Chain Accounting:
Exam ECTS 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 external examiner
Exam period Spring, For exam information, exam dates and timely withdrawal of registration for the examination please see My.cbs.dk.
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
For exam information, exam dates and timely withdrawal of registration for the examination please see My.cbs.dk.
Description of the exam procedure

The exam questions are worded as brief issues based on the theories and models of the course supplemented with a couple of catchwords, for example:

Explain the elements of costallocation in ABC, including potential problems in the use of ABC:

  • Two-step allocation process
  • Deathspiral

Students are expected to give an independent presentation of the issue of the exam question, interpretation and examples from the cases that are part of the syllabus.

Along the way, elaborating questions may be asked and issues may be clarified and put into perspective. Students will be tested in the specific exam question, however. It is expected that the exam will be characterised by open dialogue concerning issues, argumentation and perspectives

Course content and structure

The purpose of the course is to give students an insight into how the activities of enterprises in the value chain may be managed based on a financial approach. The course endeavors to give students an insight into what financial management means and to provide knowledge of a number of relatively new concepts in the financial management area of particular relevance for Supply Chain Management.


  • Total cost ownership
  • Target costing
  • Activity based costing
  • Balanced Scorecard
  • Strategic cost management


It is expected that the students will take an active role in the teaching

Teaching methods
Dialogue-based lectures
Feedback during the teaching period
Students will receive feedback in class through quizzes and the use of clickers. Students will furthermore receive feedback on short assignments made in class.
Student workload
Preparation and attendance 30 * 4 120 hours
Preparation for exam 17,3 hours
Further Information

For further information, please contact the Department of Operations Management 


Programme Administrator: Gitte Østergaard goe.om@cbs.dk
Course Coordinator: Sof Thrane sth.om@cbs.dk



Expected literature

Compendium for the course

Last updated on 12-01-2018