Purchase costs

In manufacturing companies, purchasing costs are the costs incurred in the context of purchasing secondary and tertiary goods . In contrast to this, purchase costs relate to the purchase of goods for primary needs , e.g. B. Merchandise . In addition to the purchasing costs , there are storage costs and shortage costs .

Purchasing costs are divided into direct and indirect costs. Immediate purchase costs are determined by the number of goods to be procured and are therefore quantity-dependent. The indirect costs depend on the number of purchases and are referred to as fixed order costs. The direct quantity-dependent purchasing costs include B. Surcharges for small quantities as well as packaging and transport costs. Fixed order costs arise in particular for the coordination and monitoring of purchasing processes. The indirect purchasing costs also include costs for processing partial deliveries or searching for suppliers.

literature

• Volker Lingnau: Variant management: Production planning as part of a product differentiation strategy . Erich Schmidt Verlag , Berlin 1994, pp. 138-141, ISBN 9783503036196 .