INTRODUCTION
It discusses the broad theme of increasing our collective skills in spend management as we believe this is the core body of knowledge in which we should strive for excellence. In connection with this theme there are four (4) pillars of spend management that are presented and discussed from a theory and case study standpoint. Those four (4) pillars include opportunity assessment, business case development, cost management execution and supplier relationship management.its objective is to dig deeper into each of these pillars to go from theory to practice. it will focus on the practical application of each pillar using live data sets.