Double-entry is very basic to accounting but not necessarily easy to grasp. There are many ways to explain how it works, and this is one of them.
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Purchasers need to overcome the distrust of their colleagues to influence spending on creative services. David Arminas assesses the way forward
Wireless data services such as e-mail and intranet access are becoming faster and more pervasive. By keeping managers on the move in constant touch, they promise to boost individual productivity, writes Keri Allan
The government has launched a radical procurement model to rebuild and renovate all of England's secondary schools. Mark Smulian reports
The AAT Student Record explained, and where the portfolio comes in.
University purchasers have embarked on a new strategy that includes local consortia and - perhaps - national deals. David Arminas assesses its chances
The CIPS Supply Management Awards 2003
WINNER Best purchaser-supplier partnership
PricewaterhouseCoopers
What links Catherine Zeta-Jones, Bonnie Prince Charlie and the Harvard Business Review?
They all feature in the SM reviewers' picks of 2003
Q: As a manufacturing company, we are currently looking for ways to manage inventory better. What are the main technology options available to us and who provides them?
Electricity and gas buyers face a tough time with bills rising and fears growing over competition and price-fixing. But, says Ian Dobson, purchasers can take steps to keep costs down