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2017/2018  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
  • Melanie Lucia Feldhues - Department of Accounting and Auditing (AA)
Main academic disciplines
  • Accounting
  • Supply chain management and logistics
Last updated on 22-02-2017

Relevant links

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.
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.
Last updated on 22-02-2017