3 Theoretical model for the analysis outsourcing of the Procurement
This chapter enters with the theoretical concepts, which are then applied in chapter 4 to practice, in order to explain the existence and role outsourcing of the procurement as well as to formulate recommendations for action for the organization of an efficient procurement process.
The first represented concept is the transaction cost theory, which represents the main beginning of the theoretical view of this work and in chapter 3.1 is described. Chapter 3.2 presents Activity based the Costing beginning, which is suitable for a cost analysis of the enterprise-internal procurement process in particular.
After the transition from the transaction cost theory to the ABC beginning in chapter 3.3 one describes, chapter 3.4 finally combines the concepts mentioned, in order to come into a uniform theoretical analysis model.
3.1 Transaction cost theory
The transaction cost theory belongs to the "new Institutional Economics" paradigm and regards accordingly the enterprise as organization form 9 .
This opinion decreases/goes back to the thesis of Coase, those the market and the company as institutional arrangements describes 10 .
The transaction cost theory is to contribute to the decision of the most suitable organization form decision, whereby the best alternative is identified mainly on basis of the cost comparison 11 .
This implies an analysis of different forms of economical organization regarding the transactions and their dimensions, which can be completed and organized in them. Before one enters more in greater detail however with the straight connections mentioned, an explanation of the central terms and acceptance is necessary.
9 Vgl. Rindfleisch/Haide (1997), P. 31.
10 Vgl. Coase (1937).
11 Vgl. Williamson (1991), P. 269.
3.1.1 Center of terms and acceptance
The investigation core is the transaction, which is to be
understood as exchange of a property or a service between transaction partners. There each
transaction a contractual agreement - market, hierarchical or hybrid - subordinated, the
transaction partners are simultaneous contracting party 13 .
The transaction costs represent the costs of the completion and organization of the economic exchange between transaction partners and them imply both ex ante and ex post office-transaction-cost 14 . "ex ante transaction costs cover the costs of the achievements, which lead to the conclusion of a contractual agreement, in particular thus information -, costs of the contract and negotiation.
Ex post office-transaction-cost contain the costs, which develop for the security, penetration and possible adjustment of the contractual agreements.
" 15 belongs beyond that to the transaction costs also the opportunity costs, those from inefficient organization decisions originates in to 16 .
The transaction costs, i.e. costs, which develop for the contracting parties for the completion and organization of the transaction, but also production costs, i.e. costs, which develop for the contracting parties for the production of the exchanged goods or achievements, are not only yardstick of the advantage of an institutional arrangement.
With the comparison of the efficiency more alternatively institutional arrangements accordingly the sum of production costs and the transaction costs resulting in each case are taken as a basis 17 .
In addition it is not easy to quantify and cause-fairly add those for the production of a property which can be exchanged or an achievement as well as for the preparation and completion of a transaction resulting costs.
The transaction cost theory is interested however not in the exact absolute height of these costs, but wants to only determine, in which institutional arrangement for a certain transaction higher and into which lower costs to result.
After Simon often impudent and simple arguments are sufficient to determine around a difference between two sizes 19 . For the understanding of the transaction cost theory an explanation not only their concepts, but also its acceptance is important. Three behavior acceptance are the basis this theory:
| 12 Vgl. Ebers/Gotsch (1995).
13 Vgl. Ebers/Gotsch (1995).
14 Vgl. Williamson (1985), P. 20 FF.
15 Vgl. Ebers/Gotsch (1995), S 209.
16 Vgl. Beef/heath (1997), P. 31.
17 Vgl. Ebers/Gotsch (1995).
18 Vgl. Ebers/Gotsch (1995), P. 211.
| 19 Vgl. Simon (1978), P. 6 FF.
20 Vgl. Simon (1961), P. 24.
21 Vgl. Simon (1957).
22 Vgl. Williamson (1999), P. 1089.
23 Vgl. Ebers/Gotsch (1995), P. 210.
24 Vgl. Williamson (1975).
25 Vgl. Shelanski/Klein (1995), P. 338.
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