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
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
3.1.1 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
3.2.1 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
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
4.3 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
Augsburg, 24. Juli 2003
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