Which of the following refers to a matrix that reflects the segmentation of spend based...

The Kraljic matrix is a strategic tool used to segment spend based on the value of the spend relative to the market risk to acquire. It categorizes purchases into four quadrants: strategic items, leverage items, bottleneck items, and non-critical items. This matrix helps organizations develop appropriate sourcing strategies based on the importance and supply risk associated with each category.

References

Purchasing and Supply Management by Michiel R. Leenders, P. Fraser Johnson, Anna E. Flynn, and Harold E. Fearon

"Purchasing Must Become Supply Management" by Peter Kraljic, Harvard Business Review