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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

The other expenditures are added last:

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

0,21%

325,50 €

Authorized material requirement lights to the purchase department send

0,01%

15,50 €

Telephone reminders of the purchase department

0,19%

294,50 €

Outsourcing order

1,90%

2.945,- €

Sum for the activity: Materialanforderung

Purchase department:

140.000 €

0,18%

252,- €

Material requirement lights receive

1,38%

1.932,- €

Orders and/or orders provide

0,57%

798,- €

Confirmation of orders inquire and receive

0,34%

476,- €

Order copies distribute

0,46%

644,- €

Orders placings

0,06%

84,- €

Reminders of the supplier

2,99%

4.186,- €

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

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. 36: Allocation of the costs of the other expenditures in the paged out procurement without 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 second 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

2.100,- €

2.940,- €

525,- €

325,50 €

5.890,50 €

Telephone reminders of the purchase department

100,- €

140,- €

25,- €

15,50 €

280,50 €

Outsourcing order

1.900,- €

2.660,- €

475,- €

294,50 €

5.329,50 €

Sum for the activity: Materialanforderung

19.000,- €

26.600,- €

4.750,- €

2.945,- €

53.295,- €

Material requirement lights receive

450,- €

45,- €

9,- €

252,- €

756,- €

Orders and/or orders provide

3.450,- €

345,- €

69,- €

1.932,- €

5.796,- €

Confirmation of orders inquire and receive

1.425,- €

142,50 €

28,50 €

798,- €

2.394,- €

Order copies distribute

850,- €

85,- €

17,- €

476,- €

1.428,- €

Orders placings

1.150,- €

115,- €

23,- €

644,- €

1.932,- €

Reminders of the supplier

150,- €

15,- €

3,- €

84,- €

252,- €

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

7.475,- €

747,50 €

149,50 €

4.186,- €

12.558,- €

Commodity acceptance

10.000,- €

5.000,- €

750,- €

6.500,- €

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,- €

1.005,- €

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

57.870,- €

37.407,50 €

8.185,- €

22.090,- €

125.552,50 €

Tab. 37: The process costs of the paged out procurement without participation of the purchase department.
Annual procurement costs amount to now 125,552.50€. In the following one the process costs of the procurement of B and C-parts are computed as difference between the total costs and alike the costs of the procurement of the A-parts, remained .

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

5.890,50 €

5.778,30 €

112,20 €

Telephone reminders of the purchase department

280,50 €

168,30 €

112,20 €

Outsourcing order

5.329,50 €

-

5.329,50

Sum for the activity: Materialanforderung

53.295,- €

14.305,50 €

38.989,50 €

Material requirement lights receive

756,- €

764,40 €

-8,40 €

Orders and/or orders provide

5.796,- €

5.779,20 €

16,80 €

Confirmation of orders inquire and receive

2.394,- €

2.402,40 €

-8,40 €

Order copies distribute

1.428,- €

1.444,80 €

-16,80 €

Orders placings

1.932,- €

1.923,60 €

8,40 €

Reminders of the supplier

252,- €

243,60 €

8,40 €

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

12.558,- €

12.558,- €

-

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

125.552,50 €

56.925,60 €

68.626,90

Tab. 38: The process costs of B and C-parts in the paged out procurement without participation of the purchase department.
Thus costs of the procurement of B and C-parts at a value of 68.626,90 €. They are to be compared now with the costs of the internal procurement regarding B and C-parts, in order to examine the Vorteilhaftigkeit of the relationship with Unitec .

Activities

Internal procurement

Outsourcing of the procurement (2)

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 €

112,20 €

23.001,- €

Telephone reminders of the purchase department

673,20 €

112,20 €

561,- €

Outsourcing order

-

5.329,50 €

-5.329,50 €

Sum for the activity: Materialanforderung

57.222,- €

38.989,50 €

18.232,50 €

Material requirement lights receive

3.057,60 €

-8,40 €

3.066,- €

Orders and/or orders provide

23.116,80 €

16,80 €

23.100,- €

Confirmation of orders inquire and receive

9.609,60 €

-8,40 €

9.618,- €

Order copies distribute

5.779,20 €

-16,80 €

5.796,- €

Orders placings

7.694,60

8,40 €

7.686,- €

Reminders of the supplier

974,40 €

8,40 €

966,- €

Sum for the activity: Order and/or order

50.232,- €

0,- €

50.232,- €

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 €

68.626,90 €

159.075,50 €

Tab. 39: Process cost comparison for the procurement of B and C-parts
The result shows a process cost saving of 159.075,50€, the 70% of the process costs corresponds to the internal procurement. Thus it can be maintained that those met customer GmbH cost-lowering measures in the procurement area in the last years.
The outsourcing of the procurement of B and C-parts and the partnership with Unitec, formed in addition, make a clear reduction possible of the process costs.
How ever also different relevant aspects of cost must be considered, in order to complete this analysis. Where upon in the next section is received more in greater detail.

 

This page has been automatically translate with Google from the German language.

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