Study Guide

Objective

After finished this study unit, the student is able to plan and control purchases economically by using the principles of total cost of ownership and activity-based accounting, manage the different types of costs, and is able to analyze the cost structure of products, services and suppliers and use this analysis when making decisions related to purchasing.

Content

control of cost-efficient purchasing (suppliers, items, capital)
SPEND-analysis
total cost of ownership
modelling the cost structure of direct or indirect costs
value-based pricing,
life cycle calculation

Evaluation scale

H-5