Management Accounting in Supply Chains


Content, progress and pedagogy of the module

The objective of the module is to produce a project report that addresses a key issue in supply chain management. The student will be introduced primarily to Danish and international theories and models for the economic management of supply chains. The focus is on how financial management can be designed, from managing suppliers and own production processes to managing customer relations and financial management in development chains. This is also combined with a strategic understanding of the value chain through a financial management approach.

The module will include a series of activities involving students to encourage the student to reflect and think critically. These activities are combined with smaller and larger cases/assignments, which the student must solve both control-wise and computation-wise.

Practical examples are included to ensure understanding at both abstract and concrete levels.

Learning objectives


The objective is that the student after the module possesses the necessary knowledge on:

  • and can exemplify key theories, methods and models for economic management of value chains and their link to decision support.
  • and can identify and address key scientific issues of either a theoretical or practical nature in value chain financial management.


The objective is that the student after the module possesses the necessary skills in:

  • exemplifying and comparing theories and models for economic management of value chains at both operational, tactical and strategic levels.
  • selecting and reflecting on relevant theory, methods and tools to investigate theoretical/practical issues in the economic management of value chains on a scientific basis.
  • disseminating research-based knowledge and discuss professionally and scientifically the possibilities and limitations of theories and models with different target groups in relation to financial management in value chains.


The objective is that the student after the module possesses the necessary competences in:

  • translate knowledge and skills in being able to engage in processes related to economic models with a value chain perspective on a professional, interdisciplinary, and vocational basis.
  • guide the design of economic/methodological approaches to the investigation and solution of key problems in disciplines, even in situations that may be characterised by unpredictability and complexity.
  • take independent responsibility for their own professional development and specialisation, both individually, in a group context and in relation to different target groups, including supervisors.

Type of instruction

For information see § 17.



Name of examManagement Accounting in Supply Chains
Type of exam
Oral exam based on a project
Group examination with max. 6 students. The student may also choose to write the project alone
Assessment7-point grading scale
Type of gradingInternal examination
Criteria of assessmentThe criteria of assessment are stated in the Examination Policies and Procedures

Facts about the module

Danish titleØkonomistyring i værdikæder
Module codeKAØKS20227
Module typeProject
Duration1 semester
Language of instructionDanish
Location of the lectureCampus Aalborg
Responsible for the module


Education ownerMaster of Science (MSc) in Economics and Business Administration
Study BoardStudy Board of Economics and Business Administration
DepartmentAalborg University Business School
FacultyFaculty of Social Sciences and Humanities