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Train your buyers in the hidden cost method! For a purchasing cost that incorporates evaluation of the impact of purchasing-related dysfunctions
[Formez vos acheteurs à la méthode des coûts-performances cachés ! Pour un coût d'achat qui intègre une évaluation des impacts des dysfonctionnements liés aux achats]

Author

Listed:
  • Sylvie Crouzet

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

This article focuses on buyer training. The buyer has skills in cost analysis. But he adopts a mainly external perspective focusing on the efforts made by suppliers. He takes note of internal dysfunctions related to purchasing. But he knows little about how to assess them and integrate them into the cost. However, there is a recognized method for assessing the impact of dysfunctions: the hidden cost method. Based on an intervention-research, the results show that buyers should be trained in this method to learn how to assess the impact of purchasing-related dysfunctions and strengthen the sustainable economic and social performance of purchasing.

Suggested Citation

  • Sylvie Crouzet, 2022. "Train your buyers in the hidden cost method! For a purchasing cost that incorporates evaluation of the impact of purchasing-related dysfunctions [Formez vos acheteurs à la méthode des coûts-perform," Post-Print hal-04223281, HAL.
    • Handle: RePEc:hal:journl:hal-04223281
    Note: View the original document on HAL open archive server: https://cnam.hal.science/hal-04223281
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    References listed on IDEAS

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