Which contract hierarchy best supports tracking spend with a manufacturer through resellers?

A master agreement with the manufacturer is the most effective contract hierarchy for tracking spend through resellers. This is because a master agreement establishes a comprehensive framework between the manufacturer and the buyer, which can encapsulate all transactions conducted through resellers.

In this scenario, since resellers typically operate under the guidance and terms set by the manufacturer, the master agreement provides a centralized location for terms regarding pricing, discounts, and conditions of sale. This centralized agreement allows for better visibility and management of the total spend associated with the manufacturer, even when purchases are made through various resellers.

The other options do not offer the same level of oversight and integration. A standalone agreement with a reseller would limit visibility because it only pertains to that specific reseller's transactions, detaching it from the broader relationship and overall spend with the manufacturer. A sub-agreement with a reseller might provide some linkage, but it typically does not capture the full scope of the relationship established by a master agreement. A master agreement with direct vendors might not account for the spending that occurs through resellers, hence lacking comprehensive tracking capabilities.

Overall, choosing a master agreement with the manufacturer ensures all spend can be tracked comprehensively and efficiently through the various channels of resellers, providing better procurement management and strategic