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Messung und Darstellung von Beschaffungsleistungen

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  • Wolfgang Buchholz

Abstract

Summary Performance Measurement is increasingly gaining importance for strategic management and controlling of all business processes and especially for the procurement process. Better performance in procurement is an immense leverage as regards the profit of a company. Measurement and presentation of the purchasing performance are therefore important requirements of a modern procurement controlling. The article highlights a cost-based instrument for strategic procurement controlling, which can offer a verifiable and consistent measurement of savings made through procurement.

Suggested Citation

  • Wolfgang Buchholz, 2002. "Messung und Darstellung von Beschaffungsleistungen," Schmalenbach Journal of Business Research, Springer, vol. 54(4), pages 363-380, June.
    • Handle: RePEc:spr:sjobre:v:54:y:2002:i:4:d:10.1007_bf03372683
    DOI: 10.1007/BF03372683
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    Keywords

    M19;

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other

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