Purchase controlling in state purchase process

Milan Drahoňovský

Ekonomika a Management, 2016, vol. 2016, issue 1

Abstract: Central purchasing is an essential prerequisite for solving preferential purchases from the perspective of the state. Central procurement brings effects already in foreign countries. Complementing centralized purchase with an additional function is a necessity. Purchase controlling providing relevant data overarching the whole buying process is one way. This function (also tool) is an analytical adding all orders / deliveries providing a true picture of the flow of the related costs in an organization. Detailed knowledge of the flow of these costs gives the owner of such data in the hands of the ability to make good decisions on internal customer satisfaction. Function of purchase controlling would not be missed when the function will be set up in central buying government process.

Keywords: controlling; Purchase controlling; Effectiveness; State economy; Costing; Reporting; Controlling; Nákupní controlling; Efektivita; Hospodaření státu; Nákladovost; Reporting (search for similar items in EconPapers)
JEL-codes: G30 (search for similar items in EconPapers)
Date: 2016
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