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4 Analysis outsourcing of the procurement

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

Now on the basis the sum of the different cost categories the total costs of the procurement activities as well as the procurement process in this first outsourcing configuration are computed.

Process costs

Personal

Structure and machines

Energy and materials consumption

Other expenditures

Activity costs

Materials requirements examine

5.700,- €

7.980,- €

1.425,- €

883,50 €

15.988,50 €

Material requirement lights provide

4.600,- €

6.440,- €

1.150,- €

713,- €

12.903,50 €

Material requirement lights to the range leader send

2.300,- €

3.220,- €

575,- €

356,50 €

6.451,50 €

Signature/permission of the range leader

2.300,- €

3.220,- €

575,- €

356,50 €

6.451,50 €

Authorized material requirement lights to the purchase department send

10.300,- €

14.420,- €

2.575,- €

1.596,50 €

28.891,50 €

Telephone reminders of the purchase department

300,- €

420,- €

75,- €

46,50 €

841,50 €

Sum for the activity: Materialanforderung

25.500,- €

35.700,- €

6.375,- €

3.952,50 €

71.527,50 €

Material requirement lights receive

2.275,- €

227,50 €

45,50 €

1.274,- €

3.822,- €

Orders and/or orders provide

7.025,- €

702,50 €

140,50 €

3.934,- €

11.802,- €

Confirmation of orders inquire and receive

2.100,- €

210,- €

42,- €

1.176,- €

3.528,- €

Order copies distribute

1.050,- €

105,- €

21,- €

588,- €

1.764,- €

Orders placings

1.400,- €

140,- €

28,- €

784,- €

2.352,- €

Reminders of the supplier

350,- €

35,- €

7,- €

196,- €

588,- €

Sum for the activity: Order and/or order

14.200,- €

1.420,- €

284,- €

7.952,- €

23.856,- €

Commodity acceptance

10.000,- €

5.000,- €

750,- €

6500,- €

22.250,- €

Merchandise controls

5.420,- €

2.710,- €

406,50 €

3.523,- €

12.059,50 €

Clarifying with suppliers and/or Requesters

520,- €

260,- €

39,- €

338,- €

1.157,- €

Sum for the activity: Incoming goods

15.940,- €

7.970,- €

1.195,50 €

10.361,- €

35.466,50 €

Calculations receive

2.325,- €

387,50 €

387,50 €

852,50 €

3.952,50 €

Calculations to approve leave

840,- €

140,- €

140,- €

308,- €

1.428,- €

Clarifying over calculation discrepancies

630,- €

105,- €

105,- €

231,- €

1.071,- €

Sum for the activity: Audit

3.795,- €

632,50 €

632,50 €

1.391,50 €

6.451,50 €

Calculations pay

8.040,- €

1.005,- €

1005,- €

2.211,- €

12.261,- €

Calculations placings

1.540,- €

192,50 €

192,50 €

423,50 €

2.348,50 €

Clarifying with the bank

2.080,- €

260,- €

260,- €

572,- €

3.172,- €

Sum for the activity: Zahlungsabwicklung

11.660,- €

1.457,50

1.457,50 €

3.206,50 €

17.781,50 €

Sum total

71.095,- €

47.180,- €

9.944,50 €

26.863,50 €

155.083,- €

Tab. 27: The process costs of the paged out procurement with participation of the purchase department.

Annual procurement costs amount to now 155,083€. In order to understand the effects of the relationship with Unitec, the process costs of the procurement of B and C-parts must be computed as difference between the total costs and alike the costs of the procurement of the A-parts, remained, here .

Activities

Total costs

Costs of the procurement of A-parts

Costs of di Beschaffung von B- and C-C-Teilen

Materials requirements examine

15.988,50 €

3.197,70 €

12.790,80 €

Material requirement lights provide

12.903,50 €

2.580,60 €

10.322,40 €

Material requirement lights to the range leader send

6.451,50 €

1.290,30 €

5.161,20 €

Signature/permission of the range leader

6.451,50 €

1.290,30 €

5.161,20 €

Authorized material requirement lights to the purchase department send

28.891,50 €

5.778,30 €

23.113,20 €

Telephone reminders of the purchase department

841,50 €

168,30 €

673,20 €

Sum for the activity: Materialanforderung

71.527,50 €

14.305,50 €

57.222,- €

Material requirement lights receive

3.822,- €

764,40 €

3.057,60 €

Orders and/or orders provide

11.802,- €

5.779,20 €

6.022,80 €

Confirmation of orders inquire and receive

3.528,- €

2.402,40 €

1.125,60 €

Order copies distribute

1.764,- €

1.444,80 €

319,20 €

Orders placings

2.352,- €

1.923,60 €

428,40 €

Reminders of the supplier

588,- €

243,60 €

344,40 €

Sum for the activity: Order and/or order

23.856,- €

12.558,- €

11.298,- €

Commodity acceptance

22.250,- €

6.354,60 €

15.895,40 €

Merchandise controls

12.059,50 €

3.497,70 €

8.561,80 €

Clarifying with suppliers and/or Requesters

1.157,- €

453,90 €

703,10 €

Sum for the activity: Incoming goods

35.466,50 €

10.306,20 €

25.160,30 €

Calculations receive

3.952,50 €

2.764,20 €

1.188,30 €

Calculations to approve leave

1.428,- €

1.402,50 €

25,50 €

Clarifying over calculation discrepancies

1.071,- €

510,- €

561,- €

Sum for the activity: Audit

6.451,50 €

4.676,70 €

1.774,80 €

Calculations pay

12.261,- €

12.114,60 €

146,40 €

Calculations placings

2.348,50 €

2.330,20 €

18,30 €

Clarifying with the bank

3.172,- €

634,40 €

2.537,60 €

Sum for the activity: Zahlungsabwicklung

17.781,50 €

15.079,20

2.702,30 €

Sum total

155.083,- €

56.925,60 €

98.157,40 €

Tab. 28: The process costs of B and C-parts in the paged out procurement with participation of the purchase department.

Thus costs of the procurement of B and C-parts at a value of 98.157,40€ result. They are to be compared now with the costs of the internal procurement regarding B and C-parts, in order to be able to measure the effects of the relationship with Unitec .

Activities

Internal procurement

Outsourcing of the procurement (1)

Difference

Materials requirements examine

12.790,80 €

12.790,80 €

-

Material requirement lights provide

10.322,40 €

10.322,40 €

-

Material requirement lights to the range leader send

5.161,20 €

5.161,20 €

-

Signature/permission of the range leader

5.161,20 €

5.161,20 €

-

Authorized material requirement lights to the purchase department send

23.113,20 €

23.113,20 €

-

Telephone reminders of the purchase department

673,20 €

673,20 €

-

Sum for the activity: Materialanforderung

57.222,- €

57.222,- €

-

Material requirement lights receive

3.057,60 €

3.057,60 €

-

Orders and/or orders provide

23.116,80 €

6.022,80 €

17.094,- €

Confirmation of orders inquire and receive

9.609,60 €

1.125,60 €

8.484,- €

Order copies distribute

5.779,20 €

319,20 €

5.460,- €

Orders placings

7.694,60

428,40 €

7.266,- €

Reminders of the supplier

974,40 €

344,40 €

630,- €

Sum for the activity: Order and/or order

50.232,- €

11.298,- €

38.934,- €

Commodity acceptance

25.418,40 €

15.895,40 €

9.523,- €

Merchandise controls

13.990,80 €

8.561,80 €

5.429,- €

Clarifying with suppliers and/or Requesters

1.815,60 €

703,10 €

1.112,50 €

Sum for the activity: Incoming goods

41.224,80 €

25.160,30 €

16.064,50 €

Calculations receive

11.056,80 €

1.188,30 €

9.868,50 €

Calculations to approve leave

5.610,- €

25,50 €

5.584,50 €

Clarifying over calculation discrepancies

2.040,- €

561,- €

1.479,- €

Sum for the activity: Audit

18.706,80 €

1.774,80 €

16.932,- €

Calculations pay

48.458,40 €

146,40 €

48.312,- €

Calculations placings

9.320,80 €

18,30 €

9.302,50 €

Clarifying with the bank

2.537,60 €

2.537,60 €

0,- €

Sum for the activity: Zahlungsabwicklung

60.316,80 €

2.702,30 €

57.614,50 €

Sum total

227.702,40 €

98.157,40 €

129.545,- €

Tab. 29: Process cost comparison for the procurement of B and C-parts.

The result shows a process cost saving of 129.545€, the 57% of the process costs corresponds to the internal procurement. At the other relevant cost expense in an outsourcing decision, like the Unitec price and the stock costs, is received later.

112 Marino V.: Interview, P. xxi.

 

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