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4 Analysis outsourcing of the procurement

4.2.2 The process costs of the paged out procurement

Also the determination of the process costs of the paged out procurement is based on the ABC beginning.
In the context of the reference example of this work first the effects of the relationship with Unitec must on the individual activity times and/or haeufigkeiten during the procurement process the customer GmbH to be measured.
They are to be likewise found in the private customer documents from Unitec to and refer on the first two years, in which the customer GmbH converted the outsourcing of the procurement and took up for this the partnership with Unitec, i.e. the years 2001 and 2002.
"the implementation of this decision came at the customer GmbH gradually, so that the procurement process ran from B and C-parts - despite reduced load of the purchase department - in the year 2001 still over it. Only starting from 2002 one could complete the process for B and C-parts without engagement of the purchase department." 111
Both steps are taken in the following one under the magnifying glass, whereby the cost structure of the yearly 2000 starting point for the computation of the process costs, represented in table 6, remains, in order to make a more exact comparison possible.
The effects, which result with outsourcing, are then compared with the cost situation without paging.

111 Marino V.: Interview, P. xx.

4.2.2.1 process costs of the paged out procurement with participation of the purchase department

This section analyzes the intermediate step for the actual outsourcing of the procurement, i.e. if the purchase department remains involved in the procurement of B and C-parts. The individual activity times and the proportional loads are determined also here.
The phase of the materialanforderung remains unchanged in this configuration.
Accordingly the following table applies to the procurement activities of production.


Tab. 18: Times and load percentages of the activities of the materialanforderung in the paged out procurement with participation of the purchase department.

In contrast to it changes for the activities of the order show up. From the 22 orders when internal procurement now on the average 5.4 orders are accomplished on the day for A -, B and C-materials. The order for all B and C-parts lasts longer, however only once at Unitec is sent away.
Thus arises e.g. for the production of the order:

The percentage of the reminder of the A-suppliers and the Unitec results out:


Tab. 19: Times and load percentages of the activities of the order and/or the order in the paged out procurement with participation of the purchase department.
Also in the camp the situation changes due to the integrated supply. Several supplies are summarized. The multiplicity of incoming goods and the appropriate examinations and camp activities are reduced.
"this permits also an improvement in the river to logistics. The entrances can be organized in such a way that the acceptance of the goods takes place irregularly reglementiert and no longer. The expirations of camp can be concentrated and accelerated.
The idle running times are eliminated thereby and increased at the same time the efficiency of the existing structures." 112
From the 20 supplies 4.2 supplies per day become, since only a supply of B and C-parts per week takes place. The merchandise control is accomplished now 7,6-mal on the day. B and C-supplies consist now of many different materials and require therefore more time for the goods received and control, i.e.

With the assumption of the administration of suppliers their number is reduced. Unitec identifies and administers the often arising process disturbances with the different work procedures.
The clarifying last longer, but they become more rarely:

From this the following overview results:


Tab. 20: Times and load percentages of the activities of the incoming goods in the paged out procurement with participation of the purchase department.
The ordered positions and the respective cost center are specified on a collective invoice. Instead of a multiplicity of calculations Unitec places on the average only approx. a calculation per month.
Thus different currencies, modes of payment and conditions are summarized.
The number of calculations is reduced from 22 to 4,45 on the day therefore computes one the load percentage for the receipt of the calculations also


Tab. 21: Times and load percentages of the activities of the audit in the paged out procurement with participation of the purchase department.
The extensive document administration and archiving are taken over by Unitec.
Accordingly also the frequency of the procurement activities in the zahlungsabwicklung of 22 to 4,45 per day sinks. To the calculation payment applies e.g.:

The clarifying expenditure remains however unchanged.


Tab. 22: Times and load percentages of the activities of the zahlungsabwicklung in the paged out procurement with participation of the purchase department.
On basis of this proportional ones now the costs are added to the individual activities.
With it is to be begun again with the personnel expenditure .

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

1,03%

10.300,- €

Authorized material requirement lights to the purchase department send

0,03%

300,- €

Telephone reminders of the purchase department

2,55%

25.500,- €

Sum for the activity: Materialanforderung

Purchase department:

250.000 €

0,91%

2.275,- €

Material requirement lights receive

2,81%

7.025,- €

Orders and/or orders provide

0,84%

2.100,- €

Confirmation of orders inquire and receive

0,42%

1.050,- €

Order copies distribute

0,56%

1.400,- €

Orders placings

0,14%

350,- €

Reminders of the supplier

5,68%

14.200,- €

Sum for the activity: Order and/or order

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. 23: Allocation of the personnel expenditure in the paged out procurement with participation of the purchase department.

Related to the structure and the machinery costs the following table results :

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

1,03%

14.420,- €

Authorized material requirement lights to the purchase department send

0,03%

420,- €

Telephone reminders of the purchase department

2,55%

35.700,- €

Sum for the activity: Materialanforderung

Purchase department:

25.000 €

0,91%

227,50 €

Material requirement lights receive

2,81%

702,50 €

Orders and/or orders provide

0,84%

210,- €

Confirmation of orders inquire and receive

0,42%

105,- €

Order copies distribute

0,56%

140,- €

Orders placings

0,14%

35,- €

Reminders of the supplier

5,68%

1.420,- €

Sum for the activity: Order and/or order

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. 24: Allocation of the structure and the machinery costs in the paged out procurement with participation of the purchase department.
To the energy and materials consumption applies :

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

1,03%

2.575,- €

Authorized material requirement lights to the purchase department send

0,03%

75,- €

Telephone reminders of the purchase department

2,55%

6.375,- €

Sum for the activity: Materialanforderung

Purchase department:

5.000 €

0,91%

45,50 €

Material requirement lights receive

2,81%

140,50 €

Orders and/or orders provide

0,84%

42,- €

Confirmation of orders inquire and receive

0,42%

21,- €

Order copies distribute

0,56%

28,- €

Orders placings

0,14%

7,- €

Reminders of the supplier

5,68%

284,- €

Sum for the activity: Order and/or order

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. 25: Allocation of the costs of energy and materials consumption in the paged out procurement with participation of the purchase department.

Last the other expenditures are to be added to the procurement activities .

Other expenditures

Proportional load

Activity costs

Activities

Production department:

155.000 €

0,57%

883,50 €

Materials requirements examine

0,46%

713,- €

Material requirement lights provide

0,23%

356,50 €

Material requirement lights to the range leader send

0,23%

356,50 €

Signature/permission of the range leader

1,03%

1.596,50 €

Authorized material requirement lights to the purchase department send

0,03%

46,50 €

Telephone reminders of the purchase department

2,55%

3.952,50 €

Sum for the activity: Materialanforderung

Purchase department:

140.000 €

0,91%

1.274,- €

Material requirement lights receive

2,81%

3.934,- €

Orders and/or orders provide

0,84%

1.176,- €

Confirmation of orders inquire and receive

0,42%

588,- €

Order copies distribute

0,56%

784,- €

Orders placings

0,14%

196,- €

Reminders of the supplier

5,68%

7.952,- €

Sum for the activity: Order and/or order

Camp:

130.000 €

5,00%

6.500,- €

Commodity acceptance

2,71%

3.523,- €

Merchandise controls

0,26%

338,- €

Clarifying with suppliers and/or Requesters

7,97%

10.361,- €

Sum for the activity: Incoming goods

Bookkeeping:

55.000 €

1,55%

852,50 €

Calculations receive

0,56%

308,- €

Calculations to approve leave

0,42%

231,- €

Clarifying over calculation discrepancies

2,53%

1.391,50 €

Sum for the activity: Audit

Administration:

55.000 €

4,02%

2.211,- €

Calculations pay

0,77%

423,50 €

Calculations placings

1,04%

572,- €

Clarifying with the bank

5,83%

3.206,50 €

Sum for the activity: Zahlungsabwicklung

Tab. 26: Allocation of the costs of energy and materials consumption in the paged out procurement with participation of the purchase department.

 

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