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Author:Buchholz, W.
Title:Messung und Darstellung von Beschaffungsleistungen
Journal:Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
2002 : JUN, VOL. 54:4, p. 363-380
Index terms:PERFORMANCE MEASUREMENT
STRATEGIC MANAGEMENT
MANAGEMENT
COSTS
Language:ger
Abstract: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. The paper provides a substantial list of references on this subject (original in German).
SCIMA record nr: 248287
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