Purchase of goods
In the procurement logistics of companies, the purchase of goods is the purchase of the goods required for production or trade, such as raw materials , consumables and supplies , in the narrower sense the ordering of finished products .
General
The purchase of goods is part of the operational function of procurement and thus serves to fulfill the operational purpose . Apart from the operational function in the accounting , the existing for the procurement of goods stock account "purchase of goods" referred to, on which the inventory is recorded. The minimum stock (in practice also safety stock or obsolete "iron stock") must always be observed for dispatchers in their planning ; it is the stock level that must not be undercut. The purchase of goods includes not only the goods necessary for production or trade, but also goods for personal consumption ( materials management , canteen ).
In production, a distinction is made between production goods and auxiliary materials . The materials to be purchased are again divided into A, B and C materials according to their importance. For the buyer , this classification has an impact on the intensity of the preparatory work required for procurement. For an automobile manufacturer, for example , the sheet metal to be processed will be an A material, and the cover foils used in production may be a C material.
tasks
After delivery, the purchasing department subjects the purchased goods to an incoming goods inspection and then posts them to the goods receipt expense account . Next level is in the production economy , the further processing or trading of resale .
economic aspects
In stock intensive industries (such as the retail ) of the goods purchase is of great importance, since hereby a high capital commitment problem associated storage risk of inventory is connected. High inventories cause liquidity stresses that the profitability can affect. Cost reductions can take place here through the use of bargaining power for the cost prices , supplier credit , just-in-time production or shorter lead times . All of these sizes play a role in the optimal order quantity .
The material buyer needs detailed knowledge of the material to be procured. He should be able to create a qualified price comparison . The product quality of the products offered is also an important criterion. A well-maintained relational database has emerged as one of the buyer's best tools . There the suppliers are saved with the respective delivery offer , the payment and delivery conditions , ratings and contact persons .
The purchase of goods has come under heavy criticism in recent years because price pressure and globalization are decisive factors in procurement not only from international corporations - see Lopez effect . More and more companies have therefore decided to incorporate basic ethical principles into their purchasing regulations.
Individual evidence
- ↑ Verlag Dr. Th. Gabler, Gablers Wirtschafts Lexikon , Volume 6, 1984, Col. 2140