6-10 Performance (Topic 6: Open book accounting and TRUST
(Topic 6: Open book accounting and TRUST
- To understand and discuss the implications of the application of open book accounting (OBA) in a variety of supply network practices;
- To know the major barriers in adopting OBA and its relationship with some of the contingent factors to foster high performance.
, Topic 7: Risk management in the supply chain
- Explain the core functions and processes of risk management within supply chains and networks
- Critically discuss the emergence and consequences of risk management.
, Topic 8: Sustainability in the supply chain
- Describe the relationship between sustainability demands and performance management interventions in the supply chain.
- To describe and assess performance management techniques for sustainability in the supply chain.
, Topic 10: Performance management and supply chain knowledge
- To critically discuss and reflect upon normative prescriptions regarding performance management and supply chain design;
- To discuss the relevant boundaries of managerial theories and the implication of these boundaries for practice.
, Topic 9: Quality specification and measurement
- To calculate costs of quality and describe their implications for supply chain performance, design and improvement,
- To critically examine the significance and effects of quality measurement and management within supply chain and network relationships.
, Learning objectives• 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.
• 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