Economy of PurchasingLaajuus (3 cr)

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, analyzing the cost structure of supplier.