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4 Analysis outsourcing of the procurement

4.2.1 The process costs of the internal procurement

After the personnel expenditure the structure and the machinery costs are to be added to the individual activities.
For this the same percentages and the same method as with are used the personnel expenditure.
Thus the addition of the structure and the machinery costs takes place according to the following method :

Structure and machinery costs

Proportional load

Activity costs

Activities

Production department:

1.400.000 €

0,57%

7.980,- €

Materials requirements examine

0,46%

6.440,- €

Material requirement lights provide

0,23%

3.220,- €

Material requirement lights to the range leader send

0,23%

3.220,- €

Signature/permission of the range leader

1,03%

14.420,- €

Authorized material requirement lights to the purchase department send

0,03%

420,- €

Telephone reminders of the purchase department

2,55%

35.700,- €

Sum for the activity: material requirement

Purchase department:

25.000 €

0,91%

227,50 €

Material requirement lights receive

6,88%

1.720,- €

Orders and/or orders provide

2,86%

715,- €

Confirmation of orders inquire and receive

1,72%

430,- €

Order copies distribute

2,29%

572,50 €

Orders placings

0,29%

72,50 €

Reminders of the supplier

14,95%

3.737,50 €

Sum for the activity: Order and/or order

Camp:

100.000 €

7,14%

7.140,- €

Commodity acceptance

3,93%

3.930,- €

Merchandise controls

0,51%

510,- €

Clarifying with suppliers and/or Requesters

11,58%

11.580,- €

Sum for the activity: Incoming goods

Bookkeeping:

25.000 €

5,42%

1.355,- €

Calculations receive

2,75%

687,50 €

Calculations to approve leave

1,00%

250,- €

Clarifying over calculation discrepancies

9,17%

2.292,50 €

Sum for the activity: Audit

Administration:

25.000 €

19,86%

4.965,- €

Calculations pay

3,82%

955,- €

Calculations placings

1,04%

260,- €

Clarifying with the bank

24,72%

6.180,- €

Sum for the activity: conclude payment operations

Tab. 13: Allocation of the structure and the machinery costs in the internal procurement. A further aspect of cost is the energy and materials consumption . Also its costs are computed - depending upon participation-proportional the individual activity - on the entire activity.

Energy and materials consumption

Proportional load

Activity costs

Activities

Production department:

250.000 €

0,57%

1.425,- €

Materials requirements examine

0,46%

1.150,- €

Material requirement lights provide

0,23%

575,- €

Material requirement lights to the range leader send

0,23%

575,- €

Signature/permission of the range leader

1,03%

2.575,- €

Authorized material requirement lights to the purchase department send

0,03%

75,- €

Telephone reminders of the purchase department

2,55%

6.375,- €

Sum for the activity: material requirement

Purchase department:

5.000 €

0,91%

45,50 €

Material requirement lights receive

6,88%

344,- €

Orders and/or orders provide

2,86%

143,- €

Confirmation of orders inquire and receive

1,72%

86,- €

Order copies distribute

2,29%

114,50 €

Orders placings

0,29%

14,50 €

Reminders of the supplier

14,95%

747,50 €

Sum for the activity: Order and/or order

Camp:

15.000 €

7,14%

1.071,- €

Commodity acceptance

3,93%

589,50 €

Merchandise controls

0,51%

76,50 €

Clarifying with suppliers and/or Requesters

11,58%

1.737,- €

Sum for the activity: Incoming goods

Bookkeeping:

25.000 €

5,42%

1.355,- €

Calculations receive

2,75%

687,50 €

Calculations to approve leave

1,00%

250,- €

Clarifying over calculation discrepancies

9,17%

2.292,50 €

Sum for the activity: Audit

Administration:

25.000 €

19,86%

4.965,- €

Calculations pay

3,82%

955,- €

Calculations placings

1,04%

260,- €

Clarifying with the bank

24,72%

6.180,- €

Sum for the activity: conclude payment operations

Tab. 14: Allocation of the costs of energy materials consumption in the internal procurement.
The other costs become last (training -, journey -, finery costs, etc..) to the individual activities added .

Other expenditures

Proportional load

Activity costs

Activities

 

 

Production department:

155.000 €

0,57%

883,50 €

Materials requirements examine

0,46%

713,- €

Material requirement lights provide

0,23%

356,50 €

Material requirement lights to the range leader send

0,23%

356,50 €

Signature/permission of the range leader

1,03%

1.596,50 €

Authorized material requirement lights to the purchase department send

0,03%

46,50 €

Telephone reminders of the purchase department

2,55%

3.952,50 €

Sum for the activity: material requirement

Purchase department:

140.000 €

0,91%

1.274,- €

Material requirement lights receive

6,88%

9.632,- €

Orders and/or orders provide

2,86%

4.004,- €

Confirmation of orders inquire and receive

1,72%

2.408,- €

Order copies distribute

2,29%

3.206,- €

Orders placings

0,29%

406,- €

Reminders of the supplier

14,95%

20.930,- €

Sum for the activity: Order and/or order

Camp:

130.000 €

7,14%

9.282,- €

Commodity acceptance

3,93%

5.109,- €

Merchandise controls

0,51%

663,- €

Clarifying with suppliers and/or Requesters

11,58%

15.054,- €

Sum for the activity: Incoming goods

Bookkeeping:

55.000 €

5,42%

2.981,- €

Calculations receive

2,75%

1.512,50 €

Calculations to approve leave

1,00%

550,- €

Clarifying over calculation discrepancies

9,17%

5.043,50 €

Sum for the activity: Audit

Administration:

55.000 €

19,86%

10.923,- €

Calculations pay

3,82%

2.101,- €

Calculations placings

1,04%

572,- €

Clarifying with the bank

24,72%

13.596,- €

Sum for the activity: conclude payment operations

Tab. 15: Allocation of the costs of the other expenditures in the internal procurement.
Now the total costs for each procurement activity are to be determined by the sum of the different cost categories. For the individual activities the following table results :

Process costs

Personal

Structure and machines

Energy and materials consumption

Other expenditures

Activity costs

Materials requirements examine

5.700,- €

7.980,- €

1.425,- €

883,50 €

15.988,50 €

Material requirement lights provide

4.600,- €

6.440,- €

1.150,- €

713,- €

12.903,- €

Material requirement lights to the range leader send

2.300,- €

3.220,- €

575,- €

356,50 €

6.451,50 €

Signature/permission of the range leader

2.300,- €

3.220,- €

575,- €

356,50 €

6.451,50 €

Authorized material requirement lights to the purchase department send

10.300,- €

14.420,- €

2.575,- €

1.596,50 €

28.891,50 €

Telephone reminders of the purchase department

300,- €

420,- €

75,- €

46,50 €

841,50 €

Sum for the activity: material requirement

25.500,- €

35.700,- €

6.375,- €

3.952,50 €

71.527,50 €

Material requirement lights receive

2.275,- €

227,50 €

45,50 €

1.274,- €

3.822,- €

Orders and/or orders provide

17.200,- €

1.720,- €

344,- €

9.632,- €

28.896,- €

Confirmation of orders inquire and receive

7.150,- €

715,- €

143,- €

4.004,- €

12.012,- €

Order copies distribute

4.300,- €

430,- €

86,- €

2.408,- €

7.224,- €

Orders placings

5.725,- €

572,50 €

114,50 €

3.206,- €

9.618,- €

Reminders of the supplier

725,- €

72,50 €

14,50 €

406,- €

1.218,- €

Sum for the activity: Order and/or order

37.375,- €

3.737,50 €

747,50 €

20.930,- €

62.790,- €

Commodity acceptance

14.280,- €

7.140,- €

1.071,- €

9.282,- €

31.773,- €

Merchandise controls

7.860,- €

3.930,- €

589,50 €

5.109,- €

17.488,50 €

Clarifying with suppliers and/or Requesters

1.020,- €

510,- €

76,50 €

663,- €

2.269,50 €

Sum for the activity: Incoming goods

23.160,- €

11.580,- €

1.737,- €

15.054,- €

51.531,- €

Calculations receive

8.130,- €

1.355,- €

1.355,- €

2.981,- €

13.821,- €

Calculations to approve leave

4.125,- €

687,50 €

687,50 €

1.512,50 €

7.012,50 €

Clarifying over calculation discrepancies

1.500,- €

250,- €

250,- €

550,- €

2.550,- €

Sum for the activity: Audit

13.755,- €

2.292,50 €

2.292,50 €

5.043,50 €

23.383,50 €

Calculations pay

39.720,- €

4.965,- €

4.965,- €

10.923,- €

60.573,- €

Calculations placings

7.640,- €

955,- €

955,- €

2.101,- €

11.651,- €

Clarifying with the bank

2.080,- €

260,- €

260,- €

572,- €

3.172,- €

Sum for the activity: conclude payment operations

49.440,- €

6.180,- €

6.180,- €

13.596,- €

75.396,- €

Sum total

149.230,- €

59.490,- €

17.332,- €

58.576,- €

284.628,- €

Tab. 16: The process costs of the internal procurement.
Thus annual costs at a value of 284.628€ result for the internal procurement. After model acceptance 80% of resources for the procurement of B and C-parts are used. Table 17 gives an overview of the process costs of the procurement to B and C-parts :

Activities

Total costs

Costs of the procurement of A-parts (20%)

Costs of di Beschaffung von B- and C-C-Teilen (80%)

Materials requirements examine

15.988,50 €

3.197,70 €

12.790,80 €

Material requirement lights provide

12.903,- €

2.580,60 €

10.322,40 €

Material requirement lights to the range leader send

6.451,50 €

1.290,30 €

5.161,20 €

Signature/permission of the range leader

6.451,50 €

1.290,30 €

5.161,20 €

Authorized material requirement lights to the purchase department send

28.891,50 €

5.778,30 €

23.113,20 €

Telephone reminders of the purchase department

841,50 €

168,30 €

673,20 €

Sum for the activity: material requirement

71.527,50 €

14.305,50 €

57.222,- €

Material requirement lights receive

3.822,- €

764,40 €

3.057,60 €

Orders and/or orders provide

28.896,- €

5.779,20 €

23.116,80 €

Confirmation of orders inquire and receive

12.012,- €

2.402,40 €

9.609,60 €

Order copies distribute

7.224,- €

1.444,80 €

5.779,20 €

Orders placings

9.618,- €

1.923,60 €

7.694,60

Reminders of the supplier

1.218,- €

243,60 €

974,40 €

Sum for the activity: Order and/or order

62.790,- €

12.558,- €

50.232,- €

Commodity acceptance

31.773,- €

6.354,60 €

25.418,40 €

Merchandise controls

17.488,50 €

3.497,70 €

13.990,80 €

Clarifying with suppliers and/or Requesters

2.269,50 €

453,90 €

1.815,60 €

Sum for the activity: Incoming goods

51.531,- €

10.306,20 €

41.224,80 €

Calculations receive

13.821,- €

2.764,20 €

11.056,80 €

Calculations to approve leave

7.012,50 €

1.402,50 €

5.610,- €

Clarifying over calculation discrepancies

2.550,- €

510,- €

2.040,- €

Sum for the activity: Audit

23.383,50 €

4.676,70 €

18.706,80 €

Calculations pay

60.573,- €

12.114,60 €

48.458,40 €

Calculations placings

11.651,- €

2.330,20 €

9.320,80 €

Clarifying with the bank

3.172,- €

634,40 €

2.537,60 €

Sum for the activity: conclude payment operations

75.396,- €

15.079,20

60.316,80 €

Sum total

284.628,- €

56.925,60 €

227.702,40 €

Tab. 17: The process costs of B and C-parts in the internal procurement.
The process costs of the internal procurement of B and C-parts amount to thus 227,702.40€. In order to make a comparison possible with the outsourcing option, in the next section the process costs of the paged out procurement are determined.

 

This page has been automatically translate with Google from the German language.

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