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4 Analysis outsourcing of the procurement

4.2.2.2 Process costs of the paged out procurement without participation of the purchase department

Starting from 2002 those could arrange customer GmbH their procurement process in such a manner that the purchase department no more did not have to concern itself with the procurement of B and C-parts.
Here this situation is analyzed, which can be called actual outsourcing of the procurement. In the phase of the materialanforderung the first activities remain unchanged.
Only after the permission of the material requirement light one differentiates whether the inquired product represents an A-article or a B and/or an C-article. In the first case the outsourcing is not meaningful, because specific investments are necessary (see chapters. 4.1). Therefore the procurement process of the A-parts does not change.
In the following table the activity times are alike, but sink the frequency of sending authorized the material requirement light away and the telephone reminder of the purchase department on in each case 6,6 and 0,4-mal on the day, since they concern only the A-parts.
Accordingly also their proportional load sinks.


Tab. 30: Times and load percentages of the activities of the materialanforderung in the paged out procurement without participation of the purchase department.

For B and C-parts however the procurement does not require engagement of the purchase department, because the production department takes over their task and stands now in direct relationship with only B and C-supplier, i.e. Unitec.
The direct ordering type by the users, whereby temporal delays are avoided, is an additional use for the customer GmbH. Production must provide and to Unitec send the orders, which receive confirmation of orders from Unitec, which distribute order copies, which remind orders placings and if necessary Unitec.
These activities are accomplished on the average twice on the day, so that the calculation looks as follows e.g. for the production of the order and/or the order:


Tab. 31: Times and load percentages of the activities of the order and/or the order for B and C-parts in the paged out procurement without participation of the purchase department.

In the further process of the analysis only the total line is regarded by this table, which is called from now on activity "outsourcing order". In addition it is inserted into the table of the materialanforderung, since it represents an additional activity of the production department.
The procurement activities of the purchase department concern the A-parts in this configuration only and possess accordingly a lower frequency. Receiving the material requirement light takes place once every five days, thus:

The other activities take place 4,4-mal on the day. To the production applies for the order and/or the order for example:

The suppliers are reminded by telephone on the average once every five days by fax and twice every five days:
 Tab. 32: Times and load percentages of the activities of the order and/or the order for the A-parts in the paged out procurement without participation of the purchase department.
With in the camp, in the bookkeeping and in the administration accomplished activities nothing changes in the comparison to the outsourcing with inclusion purchase department.
Therefore to the incoming goods, for audit and for zahlungsabwicklung belonging tables are not repeated here. In addition is referred to chapter 4.2.2.1.
Thus the addition of the costs can take place immediately. As usual, first the personnel expenditure is assigned to the procurement activities .

Personnel expenditure

Proportional load

Activity costs

Activities

 

 

Production department:

1.000.000

0,57%

5.700,-

Materials requirements examine

0,46%

4.600,-

Material requirement lights provide

0,23%

2.300,-

Material requirement lights to the range leader send

0,23%

2.300,-

Signature/permission of the range leader

0,21%

2.100,-

Authorized material requirement lights to the purchase department send

0,01%

100,-

Telephone reminders of the purchase department

0,19%

1.900,-

Outsourcing order

1,90%

19.000,-

Sum for the activity: Materialanforderung

Purchase department:

250.000

0,18%

450,-

Material requirement lights receive

1,38%

3.450,-

Orders and/or orders provide

0,57%

1.425,-

Confirmation of orders inquire and receive

0,34%

850,-

Order copies distribute

0,46%

1.150,-

Orders placings

0,06%

150,-

Reminders of the supplier

2,99%

7.475,-

Sum for the activity: Order and/or order (only A-parts)

Camp:

200.000

5,00%

10.000,-

Commodity acceptance

2,71%

5.420,-

Merchandise controls

0,26%

520,-

Clarifying with suppliers and/or Requesters

7,97%

15.940,-

Sum for the activity: Incoming goods

Bookkeeping:

150.000

1,55%

2.325,-

Calculations receive

0,56%

840,-

Calculations to approve leave

0,42%

630,-

Clarifying over calculation discrepancies

2,53%

3.795,-

Sum for the activity: Audit

Administration:

200.000

4,02%

8.040,-

Calculations pay

0,77%

1.540,-

Calculations placings

1,04%

2.080,-

Clarifying with the bank

5,83%

11.660,-

Sum for the activity: Zahlungsabwicklung


Tab. 33: Allocation of the personnel expenditure in the paged out procurement without participation of the purchase department.


Now the structure and the machinery costs are to be added .

Structure and machinery costs

Proportional load

Activity costs

Activities

 

 

Production department:

1.400.000

0,57%

7.980,-

Materials requirements examine

0,46%

6.440,-

Material requirement lights provide

0,23%

3.220,-

Material requirement lights to the range leader send

0,23%

3.220,-

Signature/permission of the range leader

0,21%

2.940,-

Authorized material requirement lights to the purchase department send

0,01%

140,-

Telephone reminders of the purchase department

0,19%

2.660,-

Outsourcing order

1,90%

26.600,-

Sum for the activity: Materialanforderung

Purchase department:

25.000

0,18%

45,-

Material requirement lights receive

1,38%

345,-

Orders and/or orders provide

0,57%

142,50

Confirmation of orders inquire and receive

0,34%

85,-

Order copies distribute

0,46%

115,-

Orders placings

0,06%

15,-

Reminders of the supplier

2,99%

747,50

Sum for the activity: Order and/or order (only A-parts)

Camp:

100.000

5,00%

5.000,-

Commodity acceptance

2,71%

2.710,-

Merchandise controls

0,26%

260,-

Clarifying with suppliers and/or Requesters

7,97%

7.970,-

Sum for the activity: Incoming goods

Bookkeeping:

25.000

1,55%

387,50

Calculations receive

0,56%

140,-

Calculations to approve leave

0,42%

105,-

Clarifying over calculation discrepancies

2,53%

632,50

Sum for the activity: Audit

Administration:

25.000

4,02%

1.005,-

Calculations pay

0,77%

192,50

Calculations placings

1,04%

260,-

Clarifying with the bank

5,83%

1.457,50

Sum for the activity: Zahlungsabwicklung


Tab. 34: Allocation of the structure and the machinery costs in the paged out procurement without participation of the purchase department.


The costs of the energy and materials consumption are seized in the following table :

Energy and materials consumption

Proportional load

Activity costs

Activities

Production department:

250.000

0,57%

1.425,-

Materials requirements examine

0,46%

1.150,-

Material requirement lights provide

0,23%

575,-

Material requirement lights to the range leader send

0,23%

575,-

Signature/permission of the range leader

0,21%

525,-

Authorized material requirement lights to the purchase department send

0,01%

25,-

Telephone reminders of the purchase department

0,19%

475,-

Outsourcing order

1,90%

4.750,-

Sum for the activity: Materialanforderung

Purchase department:

5.000

0,18%

9,-

Material requirement lights receive

1,38%

69,-

Orders and/or orders provide

0,57%

28,50

Confirmation of orders inquire and receive

0,34%

17,-

Order copies distribute

0,46%

23,-

Orders placings

0,06%

3,-

Reminders of the supplier

2,99%

149,50

Sum for the activity: Order and/or order (only A-parts)

Camp:

15.000

5,00%

750,-

Commodity acceptance

2,71%

406,50

Merchandise controls

0,26%

39,-

Clarifying with suppliers and/or Requesters

7,97%

1.195,50

Sum for the activity: Incoming goods

Bookkeeping:

25.000

1,55%

387,50

Calculations receive

0,56%

140,-

Calculations to approve leave

0,42%

105,-

Clarifying over calculation discrepancies

2,53%

632,50

Sum for the activity: Audit

Administration:

25.000

4,02%

1.005,-

Calculations pay

0,77%

192,50

Calculations placings

1,04%

260,-

Clarifying with the bank

5,83%

1.457,50

Sum for the activity: Zahlungsabwicklung


Tab. 35: Allocation of the costs of energy and materials consumption in the paged out procurement without participation of the purchase department.


 


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