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5 Critical appreciation over the work

The transaction cost theory and its practical applications were already criticized by many authors. An example of it is the-sets, whose opinion was already described in chapter 3.3.
One finds other criticisms of the transaction cost theory e.g. in Conner/Prahalad (1996) and Langlois (1992). One refers also to the contributions of Smith (1994) and Kennedy (1996), which the weaknesses of the ABC beginning identified and explained.
A critical view is to be thrown finally on the procurement analysis by chapter 4. The statements of chapter 4,1 were occupied by the author by the opinions of the Unitec of managing director Vincenzo Marino.
They come from an expert in the procurement area, can however probably receive from other points of view contradiction. It is e.g. difficult to state and/or prove whether the procurement process requires high or low specific investments, since this on the different industrial ranges as well as the individual enterprises is dependent and thus be very different can.
In chapter 4.2 mainly three factors led to possible distortions and errors:

  • The procurement activities were assigned to the responsible in each case departments and divided for simplification reasons without overlaps between the enterprise departments the customer GmbH. This could be considered only by appropriate increase of the individual activity times and corrected partially.
  • The roundness of the numbers on two right-of-comma positions leads to imprecise results of the process cost calculation.
  • The load percentages led to an inaccurate cost allocation. For the correct addition e.g. the personnel expenditure one should only examine the individual wages and salaries for the procurement activities responsible coworkers. By determination of the different coworker-specific paying wages to sets per minute and the individual activity times one would come to a more precise allocation of the personnel expenditure to the procurement activities. In this work the total costs of each department and thus costs of personnel, machines, materials, etc., were thus considered which do not concern the procurement process directly. This takes place due to the acceptance that the organization of the procurement process affects the consumption of all enterprise resources. A possible procurement saving permits e.g. the coworkers in production to concentrate on the own specific activities so that the production process are improved at the same time more efficiently will and control as well as the quality.
The reason for these distortions and errors lies in the available data over the customer GmbH, which the author experienced only indirectly over the customer documents of the Unitec.
Since no requirement insists on completeness, the results of the procurement costs analysis are nevertheless meaningful.
This work identified and developed a method to the comparison between enterprise-internal and paged out procurement process, from which important conclusions and recommendations for action can be derived.
For this purpose, and not to the exact evaluation of procurement costs of an enterprise, the cost calculation of chapter 4.2 serves.

 


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