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UNIVERSITY OF AUGSBURG


THESIS

PROCUREMENT OUTSOURCING BY THE EXAMPLE OF

UNITEC GERMANY GMBH

 

 

 
TOPIC PLATE: SUBMITTED OF:
PROF. DR. MARK EBERS
CHAIR FOR MANAGEMENT ECONOMICS
With the emphasis management and organization
Responsible person: Dipl. Kfm. Sven Winterhalder, dipl. Kff. Ilka Bokowsky
ENRICO POLI
REGISTER NUMBER 640183
PROF. - MESSERSCHMITT - STR. 2
86159 AUGSBURG
TEL. 0821-5895848

 

Table of contents

Illustration listing

Table index

Abbreviation listing

1 Introduction

1.1 Problem definition

1.2 Objective

1.3 Proceeding

2 The traditional procurement

2.1 Definition and demarcation of the terms "purchase" and "procurement"

2.2 The participants of the procurement process

2.3 The activities of the procurement process

3 Theoretical model for the analysis outsourcing of the procurement

3.1 Transaction cost theory

3.1.1 Center of terms and acceptance

3.1.2 Argument: The transaction and its dimensions

3.1.3 Dependent variable: The organization form and its characteristics

3.1.4 Basic model and main statements

3.1.5 Empirical probation degree

3.2 Activity Based Costing

3.2.1 Historical development of the ABC

3.2.2 Definitions and reasons for ABC

3.2.3 Traditional cost accounting procedure vs. ABC procedures

3.3 From production and transaction costs to total costs

3.4 Summary

4 Analysis outsourcing of the procurement

4.1 The procurement from transaction-cost-theoretical view

4.1.1 The procurement process as transaction

4.1.2 The procurement form as institutional arrangement

4.1.3 The procurement form decision after the basic model of the transaction cost theory

4.2 Cost comparison between internal and paged out procurement

4.2.1 The process costs of the internal procurement

4.2.2 The process costs of the paged out procurement

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

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

4.2.3 An other ones relevant aspects of cost for the comparison between internal and paged out procurement

4.3 Recommendations for action over the organization of the procurement process

5 Critical appreciation over the work

6 View: The future development in the organization of the procurement

Bibliography

Appendix


Preface

Here I would like to thank all, which supported me during the study and the production of the available thesis (diploma) in different way. Special thanks apply for my academic teacher Mr. professor Dr. Mark Ebers.
Beyond that I would like to thank you my responsible persons Mr. dipl. Kfm. Sven Winterhalder and Mrs. dipl. Kff. Ilka Bukowsky, which were open for all questions and problems during the production of the thesis (diploma) at any time.
An other thanks apply for my brother dipl. Ing. Edoardo Poli, which was not only helpful in the revision, but also morally, as well as Mr. Alexander skin man, Mr. Simon Schlatterer, and Mrs. Petra deaf man, who helped me during the revision, supported me.
Finally I would like particularly to thank you Mr. Vincenzo Marino, which gave me the opportunity to work as a trainee at its company "Unitec Germany GmbH" and to have the permission to enterprise-own information, which made the production for this practical work possible

Augsburg, 24. Juli 2003

Enrico Poli          

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