This course offers a survey of accounting and finance topics and tools that are particularly relevant to analyze, quantify, and communicate the impact of a firm's supply chain in financial terms. The course aims to develop supply chain professionals who can translate between the language of finance and the language of operations and who understand how the supply chain creates value for the shareholders of the firm and the stakeholders affected by the firm's operations.
The following topics are covered with application in supply chain management: managerial accounting, activity-based cost accounting, working capital management, cash-to-cash conversion cycle and supply chain (trade) finance. Through a mix of active learning exercises and case discussions, students will practice using financial analysis to address problems and scenarios from various perspectives across the supply chain including manufacturer, distributor, and retailer.
Supply Chain Financial Analysis
This gateway provides presentation and reference materials for participants in the November 8-9, 2018 Supply Chain Financial Analysis course as part of the LCL Executive Education Program. The case study assignments will be posted, but due to copyright regulations, we cannot post the cases. Those must be downloaded from the HBSP website. The link will be sent prior to the course.
Thursday, 8 November 2018
- Supply Chain Financial Analysis Framework; Key Financial Statements
- Cost Systems/Activity-Based Costing
- Dakota Office Products case study assignment - please read and prepare answers prior to class
- Supply Chain Finance Session (Lange)
Friday, 9 November 2018
- Supply Chain Finance at Procter & Gamble case study assignment - please read and prepare answers prior to class
- Working Capital & Cash Conversion Cycle Session (Lange)
- Working Capital Simulation & Summary
Additional Materials
- ANNUAL REPORTS AND CCC INFO
- Hershey Company Annual Report 2018 (2017)
- Nestle Financial Report 2017
- Lindt Spruengli Financial Report 2017
- CCC Template
- OTHER REFERENCE INFO
- Supply Chain Financing: Funding the Supply Chain and the Organization", CAPS Research by Rogers, Leuschner and Choi - please read pp 9-17.
- Kuehne+Nagal Annual Reports 2017 comment - We noticed an asset category know as Work in Progress - this is how that was described in the Annual Report note #29 on page 71
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WORK IN PROGRESS
"This position increased from CHF 300 million in 2016 to CHF 418 million in 2017, which represents a billing delay of 6.3 working days against the previous year’s 5.4 working days."
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