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Reference no. 618-0056-1
Published by:
SDA Bocconi (2018)
13 pages
Data source:
Field research


The spending analysis represents one of the fundamental steps for correctly governing supply management, and for correctly programming and controlling corporate activities. Management is closely bound to this activity, in terms of governing resources, as well as structured assessment of risks that impact spending decisions. These risks are often accentuated when working in international markets and with purchasing based on a listed equity, or one that is nevertheless subject to volatility. This case allows experimentation of the efficacy of these systems according to diverse points of view: 1) The 'programming and control' approach, with a complete view of the budgeting process and final numbers; 2) The 'purchasing' approach, with a view of the spending review processes and analysis of the causes of deviation; 3) 'Information systems' and data management approach, with a view of the complexity of the data, but also focusing on automated reporting models. The case is based on the experience of Barilla. The company was selected for international exhibition of its purchasing activities, with all of the complex forms of cost interference, for its ability to manage analysis processes in an excellent manner.


Variance analysis; Spending analysis; Raw materials cost control; Supply management
Global Pasta industry worth USD60 billion
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