SCP735 - Supply Chain Accounting

Outline info
Last revision date 2018-07-08 14:10:15.338
Last review date 2018-07-08 14:10:15.339

Subject Title
Supply Chain Accounting

Subject Description
This course examines the value-added and financial implications of supply chain decisions on overall business profitability, efficiency, and stakeholder satisfaction.  Students will explore financial documentation and financing of international business transactions, apply financial strategies to develop a supply chain strategy, plan financial exchange strategies, and analyze global market place trends to preserve business viability.

Credit Status
One Full Credit.

Learning Outcomes
Upon successful completion of this subject the student will be able to:

  1. Calculate key performance indicators (KPIs).
  2. Discuss the financial implications of supply chain strategies on overall business profitability.
  3. Understand the role of balanced scorecard approach in measuring supply chain performance.

Essential Employability Skills
Communicate clearly, concisely and correctly in the written, spoken and visual form that fulfils the purpose and meets the needs of the audience.

Respond to written, spoken, or visual messages in a manner that ensures effective communication.

Execute mathematical operations accurately.

Apply a systematic approach to solve problems.

Use a variety of thinking skills to anticipate and solve problems.

Analyze, evaluate, and apply relevant information from a variety of sources.

Cheating and Plagiarism
Each student should be aware of the College's policy regarding Cheating and Plagiarism. Seneca's Academic Policy will be strictly enforced.

To support academic honesty at Seneca College, all work submitted by students may be reviewed for authenticity and originality, utilizing software tools and third party services. Please visit the Academic Honesty site on for further information regarding cheating and plagiarism policies and procedures.

All students and employees have the right to study and work in an environment that is free from discrimination and/or harassment. Language or activities that defeat this objective violate the College Policy on Discrimination/Harassment and shall not be tolerated. Information and assistance are available from the Student Conduct Office at

Accommodation for Students with Disabilities
The College will provide reasonable accommodation to students with disabilities in order to promote academic success. If you require accommodation, contact the Counselling and Disabilities Services Office at ext. 22900 to initiate the process for documenting, assessing and implementing your individual accommodation needs.

Topic Outline

  • Calculate key performance indicators (KPIs).
  • Discuss the financial implications of supply chain strategies on overall business profitability.
  • Understand the role of balanced scorecard approach in measuring supply chain performance.

Mode of Instruction

Prescribed Texts


TItle: Accounting for Managers: Interpreting Accounting Information for Decision-Making.
Author: Collier, Paul M., Kizan, Sandy M., Schumann, Eckhard.   
Edition: Canadiann Edition. 
Publisher: Wiley. 
ISBN: 9781118037966

Print or eText.

Resources listed on the course outline support the achievement of learning outcomes, and may be used throughout the course to varying degrees depending on the instructor’s teaching methodology and the nature of the resource.

Promotion Policy

Grading Policy
A+ 90%  to  100%
A 80%  to  89%
B+ 75%  to  79%
B 70%  to  74%
C+ 65%  to  69%
C 60%  to  64%
D+ 55%  to  59%
D 50%  to  54%
F 0%    to  49% (Not a Pass)
EXC Excellent
SAT Satisfactory
UNSAT Unsatisfactory

For further information, see a copy of the Academic Policy, available online ( or at Seneca's Registrar's Offices.

Modes of Evaluation

Discussions 40%
Quizzes 30%
Final Assignment 30%
Total 100%

Academic Program Manager:
Emiliano Introcaso

Approved by: Academic Program Manager Emiliano Introcaso