2017/2018
DIP-DSCHO1001U Supply Chain Accounting
| English Title |
| Supply Chain
Accounting |
|
|
| 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
|
| 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.
Skills:
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.
Competences:
• 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. |
| Examination |
|
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
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