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1 Introduction

1.1 Problem definition

In the last years the employment figures developed indirectly proportionally to each other different industrial enterprise ranges: While the number of workers sank, the number of employees is increased. "(...) behind this tendency puts a problem, which most enterprises recognized, but not to against-steer can.
The administration structure was modernized in the comparison to production too little.
Both use resources however contrary to the production, which creates an increase in value for the enterprise, reduce the administration the increase in value. Each reduction of the increase in value is a net yield loss, which can be avoided by rationalization of the administrative processes. Today we have the means to arrange the administrative activities efficient and to reduce their costs at the same time. These means are information automation in the office activities, and the outsourcing of the processes and in particular the procurement, the predominant portion of the administrative structure represented."
The necessity for enterprises to save administrative costs without their purchase power, their know-how and the speed of their expirations thereby are impaired, leads to the question whether the procurement activities could not be organized externally by a specialized Services Company better and more efficiently.
Thus the problem of a Make or Buy decision faces many managers also in the procurement area.
So far above all production was affected by such decision problems, today makes itself companies also about the organization of their procurement structure thought. If e.g. the coworkers are not working at full capacity, one thinks immediately of personnel reduction.
In point times however one would adjust gladly further coworkers, who must to be trained however and time needed, until they become productive. Therefore a flexible structure is desirable also in the procurement.
Whether an outsourcing of the achievements and products belonging to the procurement is possible the ideal solution, is to be examined in this work.
This analysis is thus for the understanding of the possible effects of the paging of the procurement on the business cost structure and important for the identification of the pro and cons of such a outsourcing decision.

Vgl. Federal Institution for work (2003), statistics in: http://www.pub.arbeitsamt.de/hst/services/statistik/detail/b.html
Marino V.: Interview, P. xx

1.2 Objective

Principal purpose of the work is the analysis of the existing procurement activities and their organization possibility alternative by the outsourcing as well as the consistent formulation from recommendations for action to the organization of an efficient procurement process. For this purpose the following points must be considered:

  • The understanding of the distinction between the terms "purchase" and "procurement".
  • The theoretical explanation outsourcing of the procurement from transaction-cost-theoretical view;
  • The application of the Activity Based Costing (starting from c) beginning to the comparison between internal and paged out procurement;
  • A short evaluation of the entire work;
  • The analysis and the explanation outsourcing of the procurement, from which one can derive meaningful recommendations for action for an efficient organization of the procurement process.


1.3 Proceeding

Starting point of this work is the traditional structure of the procurement process.
First chapter 2 enters with the definition and demarcation of the terms "purchase" and "procurement". After the participants and their role in the purchase and during the procurement process were presented, the traditional procurement activities are regarded. Here a customer of the Unitec Germany GmbH is considered - a service supplying company with seat in Gersthofen (Augsburg) as reference model, to which many industrial enterprises entrust the Supply chain management and the completion of the procurement process.
Chapter 3 enters on the theoretical beginnings (transaction cost theory and Activity Based Costing - beginning), with basis of them the evaluation of the procurement organization forms and the formulation from improvement suggestions effected.
After the explanation of the transaction cost theory, their central terms and acceptance as well as their indipendent and dependent variables, the ABC beginning is introduced. One regards its historical development, its definitions and motives, as well as the comparison with the traditional Costing procedure. Before a short summary, which locks chapter 3, the transition of the concepts of production and transaction costs to the total cost concept one illustrates.
Chapter 4 corresponds to the application of the theory to practice, whereby customer of the Unitec Germany GmbH applies in chapter 2 for the introduced as reference example of the conversion outsourcing of the procurement.
In a first step the representation of the procurement takes place as transaction, afterwards the possible procurement forms are compared with the different institutional arrangements, so that the outsourcing of the procurement from transaction-cost-theoretical view is explained. From the cost comparison between traditional and paged out procurement result recommendations for action for enterprises, which want to arrange their procurement structure more efficient.
A critical appreciation over the entire work takes place in chapter 5.
Chapter 6 throws finally a view of the future development of the procurement organization.

 


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