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2023/2024  KAN-CCMVA2401U  Strategic Profitability Management

English Title
Strategic Profitability Management

Course information
Language English
Course ECTS 2.5 ECTS
Type Elective
Level Full Degree Master
Duration Summer
Start time of the course Summer
Timetable Course schedule will be posted at calendar.cbs.dk
Min. participants 30
Max. participants 60
Study board
Study Board for cand.merc. and GMA (CM)
Course coordinator
  • Morten Holm - Department of Accounting (AA)
For academic questions related to the course, please contact course responsible Morten Holm (mh.acc@cbs.dk).
Main academic disciplines
  • Marketing
  • Accounting
  • Strategy
Teaching methods
  • Face-to-face teaching
Last updated on 13-12-2023

Relevant links
Learning objectives
After the course the student will have the ability to:
  • Explain different concepts of costs, profitability and financial value creation
  • Explain different methods for measuring customer and strategic segment profitability
  • Explain the application of methods and processes of strategic profitability managemen
  • Apply different methods for measuring customer profitability
  • Apply methods for converting customer profitability insights into value creating customer management strategies
  • Independently use academic literature to support problem solving
  • Frame and present a solution to a strategic profitability management problem
Course prerequisites
Completed Bachelor degree or equivalent.
Examination
Strategic Profitability Management:
Exam ECTS 2,5
Examination form Active participation

The completion of this course is based on active student participation in class. The course will be considered as passed if the students participation - based on an overall assessment - in the class activities fulfill the learning objectives of the course. The individual student’s participation is assessed by the teacher.
The student must participate in A combination of assignment and presentation
Individual or group exam Individual exam
Grading scale Pass / Fail
Examiner(s) Assessed solely by the teacher
Exam period Summer
Make-up exam/re-exam Oral exam based on written product
The oral part of the re-take is online.
In order to participate in the oral exam, the written product must be handed in before the oral exam; by the set deadline. The grade is based on an overall assessment of the written product and the individual oral performance.
Size of written product: Max. 5 pages
Assignment type: Essay
Duration: 20 min. per student, including examiners' discussion of grade, and informing plus explaining the grade
Examiner(s): If it is an internal examination, there will be a second internal examiner at the re-exam. If it is an external examination, there will be an external examiner.
Description of activities
A combination of assignment and presentation: The student must participate in minimum 80 % of the scheduled teaching.

In addition, the student must participate actively in the group case-work. A comprehensive case on strategic profitability management is used throughout the course. Towards the end of the course, the groups are required to prepare and video-record a presentation of their findings and exchange solutions with a peer group. The two groups will engage in a discussion where they provide feedback on their respective solutions.
Course content, structure and pedagogical approach

A financial understanding is a key asset to commercial managers and business developers alike as they are increasingly expected to identify the financial potential of commercial strategies. In this course students will achieve an understanding of costs, profitability and value creation tools and techniques that provide a fact-based financial foundation for strategic commercial decisions. This includes cost analysis methods, profitability modelling techniques and strategic segmentation criteria. The aim is to create insights into what drives business performance in terms of customer, market and strategic segment profitability. Students will also acquire an understanding of how every customer has different expectations and needs that must be translated into how the organization engages with different customers to optimize mutual value creation.
Description of the teaching methods
The course is based on dialogue lectures, case based group work during the modules, class discussions, student presentations and individual exercises. Active participation is crucial throughout the course.

The course consists of the following six sessions:
(1) Basic concepts of value creation and measurement
(2) Customer and segment profitability anlysis
(3) Case-work Part 1 - strategic profitability analysis (Special Packaging A/S)
(4) Customer and segment profitability management
(5) Case-work Part 2 - strategic profitability management (Special Packaging A/S)
(6) Group presentations, discussions and case debriefing

The students will work in groups on solving a large case (Special Packaging A/S) throughout the course. In order to complete the course students must participate actively in the group case-work. Towards the end of the course, the groups are required to prepare and video-record a presentation of their findings and exchange solutions with a peer group. The two groups will engage in a discussion where they provide feedback on their respective solutions.
Feedback during the teaching period
Feedback is received continuously through the course - especially through in-class exercisese, case based group work and the final group presentation and discussion.
Student workload
Student Preparation 52 hours
In-class teaching sessions 9 hours
In-class participation activities 9 hours
Further Information

2 weeks course cannot be combined with any other course.

Expected literature
 
Last updated on 13-12-2023