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2017/2018  KAN-CSCEO1005U  Performance Management in Supply Chains and Networks

English Title
Performance Management in Supply Chains and Networks

Course information

Language English
Course ECTS 7.5 ECTS
Type Mandatory
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
  • Kim Sundtoft Hald - Department of Operations Management (OM)
Main academic disciplines
  • Supply chain management and logistics
Last updated on 30-05-2017

Relevant links

Learning objectives
To achieve the grade 12, students should meet the following learning objectives with no or only minor mistakes or errors:
  • Identify and describe dimensions of supply network performance.
  • Demonstrate how different types of management accounting techniques can be used to serve functional needs in the supply network.
  • Use performance measurement and supplier evaluation techniques to control supply networks and develop supply relationships.
  • Critically discuss how management accounting techniques represent, construct and transform organisational phenomena.
  • Reflect on theories used in the course and their ability to help analyse specific case situations
Performance Management in Supply Chains and Networks:
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
Description of the exam procedure

All helping aids are allowed during the preparation time but not at the oral exam

Course content and structure

The overall aim of the course is to develop student's competencies in managing performance in supply chains and networks. Performance management is concerned with how managers in the supply network can use different types of management accounting technologies to make strategic oriented design decisions and control their supply chain networks. Specifically, and resting firmly on an economic rational, management accounting theory as well as on social- and organisational theories, students will be able to discuss, measure, use and respond to multiple dimensions of supply chain and network performance.


The content of the course will be theory and case driven. Extensive literature on management accounting and supply chain management will serve as the objects of discussion, in particular, the implications of using management accounting techniques such as the Balanced Scorecard, activity-based costing, target costing and open book accounting in managing a variety of supply network issues. The course will develop students’ knowledge, skills and competencies in identifying, understanding and quantifying multiple dimensions of performance in supply networks. In addition to resting firmly on economic rationalities, students will be trained in analysing management accounting in supply networks on social and organisational theories.

Teaching methods
This course relies on a diversity of teaching methods including games and simulations, case-based and literature-based discussions, student presentations, and traditional lecturing where appropriate. Active student participation, including presentations, is required.
Feedback during the teaching period
Students receive continual and ongoing feedback through class presentations and discussions. Course and topic-specific learning objectives provide the foundation for student self-assessment.
Student workload
Teaching 33 hours
Readings, Excercises, Calculations, Preparation Exam 173 hours
Expected literature

Carr, C., & NG, J. (1995). Total cost control: Nissan and its U.K. supplier partnerships. Management Accounting Research, 6, 347-365.

Håkansson, H., Kraus, K., and Lind, J. (eds) (2010) Accounting in Networks. New York: Routledge.

Kulmala, H. (2002). Open-book accounting in networks. The Finnish Journal of Business Economics, 51, 157-177.

Langfield-Smith, L., & Smith, D. (2005). Performance measures in supply chains. Australian Accounting Review, 15(35), 39-51.

Bourne, M., Mills, J., Wilcox, M., Neely, A. and Platts, K.(2000). Designing, implementing and updating performance measurement systems. International Journal of Operations and Production Management, Vol. 20, No. 7, pp. 754-71.

Brewer, P.C., & Speh, T.W. (2000). Using the Balanced Scorecard to measure supply chain   performance. Journal of Business Logistics, 21(1), 75-93Practice,    The Journal of Supply Chain Management, Winter. pp. 13-26.

Power, M., (2007). Organized Uncertainty: designing a world of risk management. Oxford: Oxford University Press.

Frances, J., & Garnsey, E. (1996). Supermarkets and suppliers in the UK: System integration, information and control. Accounting, Organizations and Society, 21(6), 591–610.

Last updated on 30-05-2017