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4 Analysis outsourcing of the procurement

4.2.3 An other ones relevant aspects of cost for the comparison between internal and paged out procurement

The process costs but also other aspects are not only relevant in the investigation outsourcing of the procurement.
First the stock costs play an important role 113 . They become by the being (monthly interest rate: to procure 4%) of a hypothetical credit determined, which the customer GmbH takes up, in order B and C-parts.
In the case of internal procurement B and C-parts of on the average four months are in the camp. There annually B and C of parts in the value of 6.000.000€ are ordered, corresponds this to a situation, in that the stock three times in the year 2.000.000€ amounts to. Therefore three four-month credit at a value of in each case 2.000.000€ become with four amortization payments of 500.000€ equal regarded.
This do the annual being amount to altogether 600.000€ and as stock costs with the internal procurement are seized. These circumstances are illustrated in the following table.


Tab. 40: Stock costs of the internal procurement.


During the paged out procurement, independently of whether the purchase department is involved or can not, those customer GmbH their stock costs reduce, since the expirations of camp are concentrated and accelerated.
Still do B and C become parts in the value of 6.000.000€ annually ordered, but they lie on the average only one month in the camp.
The stock amounts to thus only 500.000€ per month. Therefore twelve credits at a value of in each case 500.000€ become considered.
Thus the entire being amount to and/or with outsourcing of the procurement.
Stock costs 240.000€ in the year.


Tab. 41: Stock costs of the paged out procurement.


In addition one must refer also the price for the Unitec service into the cost comparison. This price amounts to 4% of the ordered value (6,000,000€) this 240.000€ per year.
For approximately 6864 annual B and C-order items the customer GmbH is called this approx. 35€ per position.
The cost comparison between internal and paged out procurement can be represented thereby in the following table.


Tab. 42: Total cost comparison between enterprise-internal and paged out procurement.


The partnership with Unitec means thus for the customer GmbH a reduction of the organizational costs of the procurement by 34 per cent.
Regarding the commodity price and the transport costs no cost calculation is necessary at the customer GmbH, since the cost saving is clear here.
The commodity price sinks by the international purchase and by the realizable scale effects. "with the outsourcing the enterprise does not have no more on the domestic market to be limited and can to buy, where the price is most favorable. This is made possible also by the multilingual personnel of the Unitec, which overcome the language barriers and the necessity for the translation.
In addition a reduction of the commodity prices results from the economy of the purchase volume (scale effects), which on the fields of technology and being concentrates, those in the case of the different users equal procurement services are." 114
The transport costs are lowered by a new organization of logistics. "the delivery costs can sink drastically, since it becomes actually no longer necessary to move small quantities high costs. With the Unitec agreed upon administrative model of logistics, which makes the consolidation possible of the goods of the different suppliers in only one supply, has to the consequence that those can induce customer GmbH large quantities to low costs. This effect is naturally the higher, the ordered quantity is the larger." 115
Other advantages were recognized by the managers the customer GmbH and are mentioned briefly here.
  • Variabilization of the costs: By the outsourcing of the procurement the federation of C-parts the whole procurement structure becomes slimmer and more flexible. The fixed costs in the procurement area are not only reduced, but converted into variable costs, since those takes customer GmbH the services up of Unitec only if she needs her. The customer GmbH is relieved thereby and can dedicate itself efficient and unconcerned their core Business.
  • One works with the most modern technologies, so that fast communication happens briefly and essentially with each inquiry, also by InterNet. The support of future-oriented EDP technologies secures the constant monitoring of the procurement processes.
  • Also the specialization advantages play an important role. Unitec can ensure low internal procurement costs, which reflect themselves in their service price due to the specialization (e.g. by a specific application of software) and the automation of its processes.
  • Over Unitec those can complete customer GmbH also a mark suppliers. Thus it saves the whole procedure of a new installation of a supplier.
Thus different cost factors a role in the comparison between enterprise-internal and paged out procurement play.
"are nevertheless the process cost and the stock program costs reduction a stable and structure-referred saving and remain decisive therefore for the comparison between procurement organization forms." 116


113 notes: The stock costs were determined in the same way and with the same result directly by the customer GmbH and Unitec admit given.
114 Marino V.: Interview, P. xxi.
115 Marino V.: Interview, P. xxi.
116 Marino V.: Interview, P. xxii.

 


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