Discuss how the companies that benefit most from spend analysis go beyond tactical purchasing to adopt strategic sourcing disciplines. 

2.) Analyse the limitations of ERP and how Business Intelligence Systems can facilitate organisations to overcome these limitations in terms of data: 

a) collection; 

b) storage;

c) reporting and retrieval

d) structure management programs. 

4) Assess the challenges for organisations regarding implementation of spend analysis including 

a) limited spend understanding; 

b) lack of resources

c) lack of required analytical capabilities

d) in-house resistance (e.g. from IT/Finance departments).