Inside

New thesis on the Unitec case introduced near the university of Naples rewarded with the best note.
The Thesis in Italian language is available in format zip in the download area

Faculty of Economy

Supervisor

Ch.mo Prof.
Lino Cinquini

Assistant Supervisor

Ch.mo Prof.
Stefano Garzella

Graduand

Luca Schettino

OUTSOURCING IN THE SUPPLYING PROCESSES AND COST ANALYSIS:

CASE “UNITEC GmbH”

Summary

Introduction

The present job takes cue from the faced professional experience from March to May 2004 near the Unitec High-Tech Industrieprodukte Vertiriebs GmbH to Augsburg (Germany).
The objective of the thesis job is to analyze to the activities of the supplying process and the possibility to find through outsourcing the shapes alternatives of organizations that concur one more efficient management of the process.
The thesis, therefore, tries to on one side explain the evolution of the processes of supplying to the inside of the supply chain, above all in relation to uses of the Internet applications to this business function, the other to develop, second the principles of the Activity Based Costing, the calculation of the costs of the supplying process and an analysis of the cost-benefits of the terziarization of supplyings.
During the period of stage I have been able to observe give near and in practical way one of the first enterprises that proposes the outsourcing of supplyings with the application of instruments that are taken advantage of the Net.
The thesis leaves with a general analysis of the Supply Chain Management that is the logistic chain of one company.
The way in which the SCM is analyzed it is evolving in the time and it has acquired always greater importance to the inside of the companies until becoming some indispensable, evidencing the importance of the evolution of the Internet-based applications in the way to face problematic the managerial ones.
In the second understood it, thanks also to the experience in Unitec, are described to the structure of the activities of the supplying process and the new models of business that they can be shaped through composite world of the e-procurement.
The understood one happened them they take in consideration the second to you aspect of this job and, that is, they deal of the characters generates them of the decision of outsourcing of an enterprise and the cost analysis in order to reach this choice.
Particularly deepened it turns out to be the last one understood it that it describes to the case study of the Unitec GmbH¹ in which, beyond to a description of the activity of the society, is exposed a cost analysis for the decisions of outsourcing of supplyings.

Note 1: “Gesellschaft mit beschrankter Haftung” society correspondent for the Italian legislation to one Limited liability company (Limited liability partnership)

1. The impact of the Information & Comunication Technology on the supply relationships

1.1. Introduction

The change of the economic and social scenes has deeply transformed the organizational and managerial systems.
The convergence, to leave from years ninety, between Information Technology (I.T.) and Telecommunicationses (TLC), the creation of Internet and its development re-enter between the elements that have meaningfully modified the way to face problematic managerial are old that new.
End from the half of the years the 80 enterprises have modified the processes operated to you under the push of the market and the new productive philosophies which “just in Time” exported all over the world from the Japanese industry.
Pursuing the objective to shorten the times of refueling, the logical new of the production processes melt on one review in the entire chain of business through the control of the entire process: from the suppliers to the customers.
It changes deeply the management optical: the effectiveness of the entire production process, becomes more important of the effectiveness of the single department.
The natural reaction is the tendency to the coordination of the production process through one more penetrating managerial integration and operating, eliminating, for how much possible one, the barriers between partner trade them.
The happened one of an enterprise in a market is, therefore, more and more conditioned from the competitiveness of the chain of the value in which it is position.
In other words, for how much an enterprise is efficient and effective in pursuing it objects to it of market, it could find in series difficulty to you if to mount must interact with inefficient, far subjects from the real requirements of market, importing inefficiencies and inability.
Therefore to manage the entire chain of the value of the company begins to become a true one and own necessity sets up also from a global market, in which the competition it grows in every field and where the happened one depends also on the ability to manage the entire chain of supply, production and commercialization.
With the concept of “supply chain management”, introduced in the following paragraph, this phenomenon is wanted to be identified just.

1.2. From the logistics to the supply chain management

The evolutionary passages of the supply chain management can be analyze to you, rifaring also to one B.J subdivision us. The Londe², in three large ones is made.
The first phase was focused above all on the physical distribution of the finished products.
The period of reference goes from 1960 to 1975 approximately, in which the companies they considered the intermediate workings and the raw material like separate parts of theirs business.
The strong expansion of the market above all addressed the attention on the productive equilibrium between output and demands for the customer.
In a second phase the logistics assumed the role of one more and more important business function.
The management of the number of the warehouses the management of the supplyes, of the transports, became fundamental levers for an enterprise.
The importance of operating integration acknowledged, recorded, in fact, important investments for the informatization of the relative processes you to the flows of the goodses in escape.
The progressed companies more transformed their distribution of type “push”, governed from the warehouse lyings, to one of type “pull”, based on the demands for the customer.
In the third phase the attention is moved towards the management of the relations, the information and the physical flows beyond the borders of the enterprise.
The logistics is understanding with one valence the much widest one.
It is comprised as the management of the supplyes is tied to the management of supplyings and the programming of the production.
Along this channel that connects the production to the consumer multiple activities are carried out.
Every operator has tried in the time to render the most possible efficient own activity, while they remained to improve the interface activities.
This is the task of the management of the chain of the supply.
The attention mails around the management of the chain of the supply has grown more and more also thanks to happened of some initiatives for the restructure and integration of the logistic chain undertaken from important international groups in the course of years Ninety like Hewlett-Packard, Compaq or Toyota and Mitsubishi.
From these successes the competitiveness of the entire one network of which an enterprise has been put in evidence the effectiveness of the Supply Chain Management in improving it makes part, with benefits in terms of better relationships with the suppliers, distributors and customers, greater efficiency in the planning and manufacturing control, reduction of the supplyes, reduction of the times of delivery.
Therefore the integrated management of the logistics in the chain of supply (later on SCM) places the objective to optimize and sincronaze all the flows (is physicists who of information) that the enterprises pertaining to one cross all supply chain, from the first suppliers to “mount” until the final customer.
The areas of common management in the within of the SCM are typically those of supplyings, the warehouse and the production let alone those of the planning.
The management can happen through independent units of business coordination specifically created for this scope or from one net of connection between the been involved enterprises.
In the first case the structure will be more formal and rigid, in according to more elastic and agile.

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Figure 1.1: Example of management and integration S.C.M.

To prescind from the adopted organizational structure and the degree of integration trades caught up they, the requirement to which the SCM answers remains that one to operate in more reactive way on the market trying, at the same time, to optimize the processes of the single enterprises, holding very present the means, the resources and the structures of the entire process, through co-ordinate actions.
Example model of Supply Chain, introduced in figure 1, the enterprises of the same row operate like an unit commercially integrated, are towards the suppliers of raw materials that towards the customers, managing in common are made of acquisition of the raw materials, of their working and distribution, let alone of the planning of the inner processes to the chain of the value.

Notes 2: LONDE B.J., DAWSON L.M.(1969), Early development of physical distribution thought in Readings in physical distribution management, MacMillan Publishing Co, New York

1.3. The variable ones of the Supply Chain

The production process passes through one series of step intermediate.
This generates one series of functions to manage to its inside:

  • management supplying
  • management supplyings
  • management of the production
  • operations management of storage
  • operations management of the transports
  • management of the question

The definition of these functions and their integration would generate a complete vision of the production process, concurring the management with smaller risks, minors supplyes, more elevate indices to you than spin of the warehouse, short cycles of order, more correct and fast deliveries, active control of the transport services, sharing of the information in real time and more adapted level than service to the customer.
The creation of a map of the supply chain, in which light on the number of the subject participants is made, the critical type of relations and subjects us for a efficient management, is of great interest in how much can to evidence one series of factors like:

  • The unit costs of several the centers that compose the net
  • The shipping charges for every draft, beyond to the rendering of the activity of transport
  • The relationship between amount of delivered product (turnover) and amount of product that enlivens (costs). Characterizing therefore a moving index which more the 1 more extension goes away from the value one series of double and more moving and therefore of costs.

1.4. Areas of participation for the management of the Supply Chain

The renewed interest around meant of S.C.M. and integration of the business processes is the point of departure of the paragraphs succeeded to you in which management not coordinated of the supply is wanted to be identified some levers of participation in order to face the problems deriving from one chain.
Described Verrá the effect of amplification of the assumed long question the supply chain from Jay Forrester³, that is the tradition of studies that leave from the theory on the course of the orders in systems of enterprises connected from relations customer-supplier and in the second place will come considered some causes of the amplification of the question like the management of the flows informed to you and physical..

Notes 3: ROMAN P (2001-3), Finance marketing and production, From the logistics integrated to the supply chain management, (pag 77-100)

1.4.1. Amplification of the long question the Supply Chain

“The Forrester effect” is based on simulations executed on the course of the orders and of the supplyes in a chain of enterprises where the members to mount are the suppliers of the members immediately to go them.
The simulation, after to have established the structure of the supply chain, the political of purchase and management of the supplyes, have evidenced that in the time a meaningful effect of amplification of the question in the transfer of the orders from the actors is found to goes them towards those to mount with to great and irregular oscillations in the supplyes long the supply chain.
The simulation of the behavior of a row evidenced that an increase of 10% of the sales to the consumers could cause a variation of the production to the inside of the supply chain comprised between +40% and the -3%, while the orders not evade oscillated between 52% and -6%.
We consider one supply chain composed from four actors: a retailer, a wholesaler, a producer and a supplier.
The final question to the retailer is reduced from 100 pieces in period 1 to 95 in the successes to you.
All the actors of the supply chain adopt the same politics of management of the supplyes: to have to warehouse to the end of every period a quantitative one of products (Sf) equal to the relative question to the same period.
The supply begins them to period 1 () is of 100 pieces for all the actors.
To the beginning of the period the 1 retailer has 100 pieces to warehouse (Si) and he is found to it must satisfy a question of 100 pieces.
From the moment that means to have to warehouse to the end of period a 1 pieces number (Sf) equal to the question, supplies to acquire from the wholesaler 100 pieces (Purchases = Sf – + Question).
Analogous one proceeds for all the actors of the supply chain and for all the periods succeeded you to the first one.
The diagrams show the course of the question, the production/purchases and the final supplyes for retailer, wholesaler, producer, supplier.
You notice yourself like, to forehead of a final question of relatively stable market generate more and more wide fluctuations – moving itself to mount along the supply chain – as far as is the question that the orders of production/purchases that of the final supplyes.

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Figure 1.2: Oscillation of the long question the filera as a result of one variation of the final question

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Figure 1. 3: Variation of the production/purchases long the Supply chain

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Figure 1.4:Variazione of the final supplyes along the Supply Chain to continuation of the variation of the final question

The course and the second amplitude Forrester have not had a lot to changes of the market but rather to the structure of the supply chain, that it determines the way to transfer the information and the flow of materials.
Recent studies 4 on the effect forrester have been faces to identify symptoms and causes of the amplification.
They are considers symptoms you:

  • The excessive level of supplyes.
  • It enables too much productive insufficient or too much excessive.
  • Planning of the uncertain production.

In the study of because phenomena of amplification of the emerged question are taken place that the causes can be tied to behaviors of not rations nature like:

  1. Decisions not coordinated of the actors
    As an example the actors of the network act independently heading to maximize object it to you characterize them, leaving the supplier disabled in comprising the reasons of greater/smaller orders from part of the customer.
  2. Various weight given to the performance pointers:
    As an example it is stretched to attribute greater importance to the stock breaches that to the cost in order to maintain the supplyes. Other behaviors consider you apparently ration them are:
  3. Modernizations of the forecasts of the question:
    In kind the forecast is calculated on gives to you historical. The purchase volumes come calculate to you adding the amount necessary in order to increase the supplyes, in order to satisfy upgrade it them future question, to the quantitative one of emergency supply.
    You can carry to having a quantitative one of supplyes of excessive emergency.
  4. Orders to lotteries:
    The orders are accumulateed before evading them this in order to take advantage of econome of scale, of transport, the effect is a course of the orders characterized from elevated oscillations between ups and downs question.
  5. Fluctuations of the price:
    A lot often is tied to reductions in price on the amount. Also this phenomenon produces the result that the actors to mount in the supply chain must face widths oscillations, finding themselves to operate in conditions strongly saturation of the ablein order to support the question induced from the promotions or to conditions of ablein excess, in how much the customer stops to acquire until does not get exausted the supplyes

As it can be understand these causes generate one series of chain reactions that effect on the entire one supply chain.
An increment of the question produces to a deficit of assets in a part any of the supply chain.
The normal reaction to every danger of stock breach is the local protection, has therefore one tendency to the “overordering “.
The overproduction big wave have a probable impact on the sales forecasts and modify the perception from part of the supplier on the real increment begins them of the question.
Some students 5 have identified in the uncertainty the carrier through which the Forrester effect propaga.
As far as the sources of the every uncertainty actor of the supply chain must some face three above all:

  • Suppliers: they are subject to many causes of variability of the performances as an example season in the course of the harvests, unexpected during the transport, inefficiency of the planning system and programming of production.
    All factors that can minare the thoroughness and punctual of the deliveries.
  • Processes operated to you: in the systems operated to you the uncertainty is generated a widest casuistry, than can to cause the interruption of the operating process, that it goes from the simple breakdown of a machinery to inadequate models of control.
  • Customers: volatilitá of the preferences and the variability of the question they are from always uncertainty elements and vary also to second of the position of the actor in the row.

Naturally these three sources act to the inside of the row feeding therefore the so-called cycle of the uncertainty.

Notes 4: Lee ET al.1997; Dornier ET al.1998; Towill 1997
Notes 5: LEE H.L., BILLINGTON C.(1992), Sloan Management Review Managing, supply chain inventory: pitfalls and opportunities (pp. 65-73)

1.4.2. Integrated management of the flows physical and informed to you

In a generalized manner the areas of participation for the integrated management of the supply are numerous chain.
In this paragraph those will be taken in consideration that act on the causes and the mechanisms of propagation of the Forrester effect.
From described how much in the previous paragraph it emerges that the problems of amplification of the question can mainly be associate you to the lack of coordination between the actors of the supply chain, distortions in the transmission of the information from goes them to mount, management scorretta of the cycle of the order and the planning of purchases, production and distribution etc.
They are these problems that can be face through one integrated management to you of the flows physical and informed to you.
As far as the physical flows along the supply chain, without doubt it constitutes opportunitá for all actors of the network, an approach integrated for the planning and the control of the supplyes for means of a net of organizations that they cooperate, focusing itself on the question of the final market.
The enterprises stretch to concentrate themselves on the immediate effects and obvious, like costs of purchase and the available immediate of the products when the customer demands them, neglecting the complex interrelations between the stocks it dislocates to you in various points of the supply network.
Lack of performance pointers reported to the supply network or does not align to you, inaccuratezza on the state of advance of the orders, simple management of the supplyes (as an example one indifferenziata and static management for every code), on the transport political between operating decision and separation, incomplete analysis planning supply network: they are these situations in which us can to find when the problem of the management of the physical flows is faced that in part can to be due also to the lack of acquaintance of the operation and the consequences of the Forrester effect.
To transmit and to have to disposition accurate information and to the just moment they are conditions necessary in order to create a efficient informative flow. Beyond to the modality of transmission to cascade of the information from the supply goes them towards long mount chain, that it contributes to render them obsolete, is other causes of distortion of the flows informed to you like:

  • Delays understandings, are like delays in the shipment of the information are like slowness of the processes of creation of the information.
  • Noises introduced from errors in the communication channel
  • It disturbs as taken care of forecasts or it does not use of rough rules

The entire one supply chain is managed more efficaciemente when every actor who ago part is some in a position to directly capturing the pertinenti information its activity from the ring of the chain in which they come generated, without the intermediation of some actor who of it alters the meant one or quite he withholds to them.
It is not necessary that all the members of the supply chain have acesso to the same information.
He is sufficient, and also convenient in terms of costs and elaboration, than every actor it has limited visibility to the information useful in order to only manage better the part than own pertinenza.
To the aim to limit the amplification of the question, in literature it comes attributed to much importance the role of give on the sales to the final consumers.
Traditionally in fact, the single actors of the supply chain plan and program the own single activities on the base of give on the sales to their immediate customers.
When all the actors have to disposition in way not distorted and dawned they give to you creates a “channel of the information enriched”, that it concurs with every single actor to take the own decisions for the management of the logistic processes knowing ció that the final market is effectively asking.
The transmission of gives you from the point sale to all the members of the supply chain, in place of that traditional one to cascade, re-enters in the strategy of jam of the time of reaction to the final question that concurs to create one supply chain agile. The time of cycle total, defined like the time that elapses between the demand for the customer and its satisfaction, has two members: the flow of the materials and the flow of the information.
Traditionally much attention comes turned to the first aspect, without to consider that the flow of the materials are activated from the flow from the information and that to react to orders transmitted slowly it meaningfully does not improve dynamics of answer to the changes of the question.
Remarkable benefits can be obtained, instead acting also on according to aspect from the moment that the new technologies render possible reductions always greater of the time of exchange of the information.
In fact, to reduce lead the Time of the flow of the materials allows the actors to goes them to reduce the total level of supplyes.
Of other part, the reduction of lead the Time of the flow of the information, concurs to diminish the amplitude between the maximum and minimal level of the supplyes, because the actors to go them can decide of greater information on the available of products from part of the suppliers, limiting the resource to the over orders.

1.5. Infomation Technology per la supply chain

The integrated management of the supply chain demands the direct transmission of gives you from the point sale to all the members of the channel.
They give to you can comprise the sales forecasts, the state of the supplyes near the various points of I accumulate, the orders inevasi, the plans of production and the programs of delivery of the suppliers.
It is important that the access wide but is controlled.
The Infomation Tecnology puts to disposition numerous instruments and techniques to support of the flows informed to you along the supply network.
The Web is a factor that changes not only the way to communicate, but above all the way to plan, to produce and to deliver to the goodses and the services.
Insomma that, it forces to redesign the Supply Chain radically.
The e-business review of the traditional processes demands one strongly, inefficiencies is amplified in the new economy.
The sharing of the information not only demands a careful appraisal of the costs for the purchase of software and hardware, but also of the deep changes in the traditional culture of the enterprises, accustomed to consider the other actors of the supply network like adversaries.
The key for the happened one will be the creation of an organization based on the value, organized dynamically, qualified from the technology and focused on the competences to added value.
To the aim to answer to the new conditions of the market, in which the consumer it has always more to be able to ask new products or improves and services to you to reduced prices more, and for having a greater competitive advantage, systems of production and supply chain they would have to focus the own attention on four characteristics:

  • Dimensions reduced to indispensable (the Lean) in order to eliminate waste and rindondanze.
  • Capacity to answer in always more short times to heterogenous stimuli in order to satisfy the demands for the customers in proattiva way.
  • Agility in order to optimize the costs and the service in one scene of expresses changes.
  • Intelligence in order to maximize I use it of the information available between the partner of one supply chain for turning in competitive advantage every change.

The design of Supply traditional Chain with its way of linear communication must change in a flexible model with a network of interactions in real time.
In the optical of a greater one competitvitá he is indispensable to consider the driver important of the “jam of the time”.
As it emerges from a search 6 , on two hundred logistic companies at least 12% of the orders are in delay and 8% are simply mistake to you.
The numbers reflect a system that manages the product and requirement of delivery maintaining an inventory excess instead one constant communication with consumers and partner of the business.
The development of intelligent organizations from the point of view of the distribution porterá to deep changes in the area of the logistics.
Cost and price are redefined in this new economic space, even if must be confronted with it put into effect them systems not flexible and not reatti to you. The key of succeeding sará the focus on the “Cores value driver”.
The enterprises will have been of being flexible, concentrating itself on the areas that the maximum impact of business gives.
The large ones society will have to always resort more to the outsourcing and the alliances, in order to succeed to complete in always more short times the changes demands from the market.
But this richiederá the ableto share and to maximize the use of the information, to a velocitá to which a today great number of companies they are not still ready.

Notes 6: Search for the lead European logistic association from ATKearney (2001)

1.6. I use of Internet in order to capture greater value: three possible models.

With the various degree of integration of the structure of supply chain with the technologies on-linens they are shaped several possibilitá to pick opportunitá for the optimization of the business proessi.
We can group the intensitá of implementezione in three great categories of enterprises that adopt systems of information technology:

Web-enabled: the enterprises use Internet in order to benefit of smaller costs of interactions to the inside of the supply chain existing;
Web-configured: the enterprises use Internet in order to shape the own one supply chain;
Web-innovated: the enterprises use Internet in order to create new models of business.

1.6.1. The Web-Enabled company

A company model web-enabled previews uses it of Internet in order to value the processes and to share information. Puó to remarkablly improve the performance of the own logistic chain.
The cases of application already working with succeeding are numerous: as an example it is possible to manage own purchases via Internet, it is possible to share documents and plans between far work groups, or, to offer customer service on-linens.
In order to apply with succeeding the model web-enabled, a company must in the first place characterize the little areas of the supply chain that they constitute source effectively strongly criticitá and concentrate on these the increase of the new technologies.
As an example it is obvious that in the fields it strongly characterizes from one innovation to you of the product, like the field of the electronics of consumption and the fashion, we strongly have in the obsolescence of the products one critical member.
For companies pertaining to such fields the lgistica chain is priority participations turns to reduce the supplyes long all and to improve the visibilitá of the question, through communications in real time of information from the points sale.
Instead in the fields like those of the industra automotive, I use it of one net extranet, time to improve the ablecollaborative, can to have one extraordinary impact on the reduction of the times of planning of new models, variable between the more critical for such companies.

1.6.2. The Web-configured company.

The introduction of Internet in the supply chain can to regard not only the optimization of critical areas but also one deep review of the chains of the value.
Some examples of the opportunitá perseguibili are:

  • To manage in Outsourcing activity little critical thanks to the crescent presence of third parts focused on the single segments of the supply chain
  • To digitize and to manage completely in shape electronic produced and services characterize to you from elevated informative content.
  • To eliminate the functions to insufficient added value just redesigning business model in order to only serve the segments of profitable customers more.

Internet has rendered these opportunitá, giá existing, more interesting, carrying with himself one series of cultural factors not only economic but also.
The more important of these factors it is represented from the strong tendency of the enterprises to the creation of partnership and the sharing of information.
Examples of enterprises that have compltamente redesigned the own one supply chain are 7 :
The Ducati Holding that has developed to a different model of supply chain not more legacy to a sequenziale structure and monotasking, but structured Motor as a solid molecule whose fundamental characteristics are the multitasking simultaneous, interactivity and the multidirezionalitá.

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Figure 1. 5: Model of Supply Chain of the Ducati Motor

The Ducati considers the design, prototyping, industrialization, bench testing, racetrack testing, like independent microcosms that interact between of they continuously.
” These atoms generate energy that moves in the other functions and the interaction do not make other that to multiply this energy feeding the entire molecule ” (Federico Minoli president of the Ducati motor).
The Nike has been entrusted to the Paccess Europe in order to restructure own supply chain in the division the footwear.
The Nike takes advantage of two divisions design in Europe and U.S.A.
The production is dislocated also in Asia and Africa and the fundamental problem of the own one supply chain was a Lead Time too much elevated with high logistic costs and constitution of elevated supplyes.
In more the Nike it is characterized from one large varietá of products in catalogue, one limited possibilitá in the long term to make sales forecasts and a cycle of life of the short product.
The solution offered from the Paccess, a society specialized in finding specific solutions to the own customers for the management of the supply chain, has been to develop a product given management based on Internet technology, that it has qualified all the actors to take part directly to the phase of design of every product.
All the several concerning parts the product designer, from the production to the logistics, the partner of the packaging to the marketing, have immediately approached all give you of which they have need.
This managerialproduct coordinates the flow of information and eventually it guides the decisions in case of conflicts.
With this system the Time to market of a new product reduces nearly 30%.
An other interesting example of restructure of the supply chain is the case of the Flos, company manufacturer of lamps whose design is realized from famous architects.
The supply chain of the Flos it is characterized from an elevated number of suppliers and also in this case the increase of the informative net, has allowed to create one high visibility between the partners and to modernize the state of the warehouses in automatic way.
Naturally the level of visibility of the supplier is decided from Flos.
This system has allowed to an increment of the control on the net of the suppliers and subfornitori (approximately three hundred), an increment of the flexibility and the long cooperation the supply chain, an improvement of the distribution, reduction of lead the Time.

Notaes 7: Examples drawn from the convention Eurolog 2003: logistic challenges in to flown them world. Rome from the 12 to the 14 june 2003

1.6.3. The Web-innovated company

The development of the net-economy is carrying to the birth of new models of business in which the structure and the management of the supply chain they cover one function of strategic importance.
A lot often these different models of business are a lot between of they, tasks to the portali are horizontals that vertical, to the community, situated of auctions on linens.
One characteristic common is that one to specialize itself in the management of parts of the supply chain tying own activity and the own points of force to the communication technologies and porsi like “third part” in the comparisons of companies that estimate the opportunitá to manage in outsourcing that activity.
Important studies8 are in course are from part of the European union that give the universitá, in particular from the Athens university of economy and business, in order to develop a methodological approach to the development of these business.
In spite of the search it is not still resolutions to characterize a business model appropriate for these contexts. The variable ones taken in consideration in order to identify the characteristics and the operation of a business model are: the tipologia of business, the technological solutions adopted and the implications of the political of the governments and in our case also of the European Union.
The political turn out in fact to have a strong impact for the development of these business on the competition and the transports. The changes long these dimensions can directly affect the atmosphere of the net-economy beyond that to affect the economic development, the competitivitá and on the impact of the quality of the life.
In a similar context new enterprises are placed tantissime that are proposed like provider for the management and the optimization of the business processes using the new infomatiche technologies for the development of the own ones activity.
As seen in the previous paragraph they are always more numerous and efficient the plans of increase of the supply chain above all when the relationships between the enterprise and the suppliers are very consolidate to you.
However the impact that in the course of the time the technological innovation has had on the supply chain management has deeply conditioned the relationships of supply above all with the birth of the digital markets them.
The such influences that the platforms and the applications of esplicano ITC on supplyings are many and that has been coined the term of Electronic Procurement in order to mean the transposition in net of the modalitá of management of the processes of approvvigionamentoe of the relations with the suppliers.
When draft to be carried out operations of e-procurement having for object material direct, that is produced goods and services of primary importance for business Core business, the companies address to shapes of dealing apt to establish synergies on the plan of the strategic programming giving to life to relationships sluices of collaborativo/relazionale type and organizational structures similar to those observed in the previous paragraph.
The possibilitá to reduce the purchase costs, increasing to excess the competition in supplyings, to shorten the logistic chains, cutting the several nets of intermediation, to obtain wide contracts picture the more possible to the aim to dull convenient prices more, to realize shipments to loaded suit in order to reduce the shipping charges, has made to think to one always more emphasized crisis of the relationships of partnership.
Going peró to analyze to the materials object of exchange to the inside of the marketplace, we become account that the greater part of the dealings regards not strategic goods and services.
Draft in kind of merely transazionali relationships, in which the activity carried out in net they are limited to the definition of the economic contents and technical of the order taking in consideration investments it does not dedicate to you and specific.
We can characterize various tipologyof operating like Marketplace consortili 9 constituted from some enterprises leader in just the field been born with the objective from part of these realtá entrepreneurial to share the investments in the new technologies and to create true points of reference for the entire row.
Marketplace orthodox fates with the attempt to create new virtual markets in which customers and suppliers they can be met and give new life opportunitá of business.
Such meaning of B2B on Internet is revealing peró utopica because of the difficult solution of problematic tied to the definition of standards common or the possibilitá from part of the suppliers to possess an adequate digital platform them.
The role of these operating ones has endured a remarkable reorganization, it has been assisted therefore to numerous variations of models of business that they push such operating to evolvere towards models which Secvice provider, process Outsourcer and, in some cases, becoming true and own suppliers of technologies.
The Service provider Internet is operating based that they offer the own technological solutions in modalitá similar to the “affitto “(that is in ASP) with to connected services to added value to I use of the platform.
The objective of these operating ones is to concur with the enterprises customers to make use of one technology evoluta without having to develop it “in house”.
The Process Outsourcer Internet based that they head to realize on behalf of the customer, therefore in Outsourcing is operating, some activity relative to the purchases using the technology like support instrument.
The activity on which these operating ones they are focused they are that particularly onerose from the managerial point of view (as an example purchase of indirect assets).

Notes 8: Feature from a relation of prof. the Konstantinos G. Zografos of the universitá of Atene and introduced to the convention Eurolog 2003: logistic challenges in to flown them world.
Notes 9: Study of observatory B2B of the polytechnic of Milan “the B2B in Italy: finally they speak give to you “. March 2004.

2. The supplying process

2.1. Introduction

The modernization of the administrative structure has endured in the years a smaller increment regarding the developments of the production processes.
Both consume resources for the generation of respect to you output, however while a productive surplus generates for the enterprise value, in administrative field the consumption of a surplus of resources generates one reduction of the value.
Such loss of value can to be avoided through one rationalization of the processes trained to you.
Today we have means in order to organize in efficient way the activity administrative and to reduce expenses, like the computer science automation and the outsourcing of the processes, in particular of supplyings, that they represent the prevailing part of the administrative structure.
Based on the situation delineated in the previous understood one it it is possible to notice as the modality of the supplying process back is evolvendo new organizational shapes whose solutions differ to second of the purpose that it is wanted to be pursued through the supplying process.
The crescent complexity and variety of the production needs more and more of an elaborated system of supplying that it comprises is the strategic phase of the purchases is considers the optimization of the processes.
In the prosieguo of the understood one it it will in the first place be proceeded to define a distinction between what concerns the purchase and what s’ means for supplying, of continuation it will come described who are the actors who take part to the supplying process and the activities who compose it.
Outline of regarding reading will come shown one the composite world of the E-procurement taking in consideration:

  • the macro-withins applied to you in terms of processes impatta to you from the new technologies, eSourcing from a part and eCatalog from the other.
  • The adoptable technological solutions, if inner, that is based on a platform of property of the company, or external, that is put to disposition from operating specialize to you.

2.2. Definition of the concepts of “Purchase” and “Supplying”

Presupposing in order to better comprise the just positioning of the process of approvigionamento in the entire business within is the distinction between that it concerns “To acquire” and “To provision”.
In a generalized manner for “purchase” we mean with of activity, whose importance is strategic for the entire enterprise.
The participation areas are:

  • Definition of the Supply chain based on the business strategy
  • Analysis of the purchase volumes
  • Assessment of the structure of the costs
  • Definition of the pocketbook of the suppliers and contracts picture
  • Optimization of the planning of the requirementses of materials
  • Strategic definitions on the organization of supplying (To esempio:Outsourcing of supplyings, solutions of e-procurement)

On these tasks the unit is specialized acquires and would have to decide of the Know-how necessary in order to find the suppliers adapts to you, to deal around to the purchase prices, to arrange approximately the deliveries and terms of payment and the definition of the type of relation with every supplier.
Supplying represents an operating process through which it is possible to put to disposition of the petitioner the necessary assets, of the quality wished, in the place and to the wished time, to the competitive price more.
The entire process is involved a great number of business agencies and is characterized from an elevated number of microactivity (aspects that will come resumed in the paragraphs succeeded to you), that if not organized in adequate way can be vehicle of serious inefficiencies long all the supply chain.
The costs that weigh on structured procedures therefore can enough be elevate to you above all if account is kept that is independent from the tipologia purchase object.
The resources consumed in the supplying process come employed are for the assets that contribute in directed way to the produced added value from the enterprise, are for assets that, seppur indispensable, are marginal regarding Core business. It becomes to this fundamental point for the unit acquires, always been involved more in activity strategic, to define the own political of supplying and the supplying structure of just the park.
For giving an idea of the operating costs of supplyings 10 of assets production goods it is not possible to assert, rifaring us to an interpretation of a law empiricist of an economist and Italian sociologist, Vilfredo Pareto 11 , which, applied in business field says to us that every enterprise acquires 80% in value of the goodses of which it has need, only using 20% of its park supplying, while it provisions for remaining 20% in value near 80% of the managed suppliers that, online general, in with of a series of “voice”(es. customers, products sold, supplying) 20% approximately of the voices it represents 80% of the consumed value and viceversa, obviously proportion 80/20 is indicative.
However management of this 20% in value generates the greater part of the operating costs of the process and therefore it absorbs the greater part of the administrative resources of a company.

grafico006

Figure 2.1 relation between acquired value and revives employed

2.3. The Actors of the Process of Supplying

A first necessary step for the analysis of the process of traditional supplying is to evidence the actors who of it take part.
From the side of the offer there are the suppliers who put to disposition the necessary material for run regulating of transactions of the enterprise whose production schedule can be influenced strongly from the quality of the products and the performances of the supplier.
From the side of the question there is the enterprise . The structure of an enterprise can to be much various one from others for which here fará reference like example to the structure of a Unitec customer, ” society s.r.l. “, in order to evidence the actors of the process who, in a generalized manner are present in all the enterprises.
The actors who take part to the supplying process are: the production unit, the unit acquires, the warehouse, contabilitá and the administration.
As it is evidenced in fig.1 the all these functions are intercorrelate from a series of activity that they will be described in the successive paragraph.

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Figura2.2: The actors of the process of traditional approvigionamento

Notes 10: Source draft from the situated one: www.unitec.it
Notes 11: 20% of whichever entirety occupy always 80% of the space or the time to its disposition

2.4. The Activity of the Process of Supplying

The description of the activity that they come carried out from every single business function, permetterá to fully comprise the complex process of supplying.
The study of the activity allows to evidence the areas characterized from added value and therefore eventually not to external.
In the process of supplying observed near “society s.r.l.” customer of the Unitec is possible to distinguish six activity main:

  • Emission of the demand of purchase (emission RDO)
  • Chosen of the supplier
  • Emission of the order
  • Reception goodses
  • Management invoices (Approval and Recording)
  • Payment invoices

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Figure 2.3: purchase process

Every single macroactivity can ulteriorly to be decomposed in others microactivity.

  • a)Emission of the demand of purchase the production unit emits the RDO, this happens as a result of:Programming of the purchases of raw materials and semifinished ones in agreement with the production plans.
    Planning of purchase technical members of reciprocation (in agreement with the programs of ordineria and extraordinary maintenance of the machinery.Such demand comes sended to organs of competence for the necessary approvals and therefore, once approved of, to the office it acquires. The demand of purchase must contain: issuing, approvals, account of imputation, specific of the material, amount and unitá of measure, date and place of delivery, other give to you additional. The input of the phase they are:
    Program of maintenance
    Technical cards of blot some
    Approval to the purchase
    Forecasting of programming
    The output of the phase:
    Demand of purchase
    The relative activities to the process are:
    Verification necessity of the material
    Formulation RDO
    To demand approval
    Approval
    Emission RDO
    You speed up
  • b) Choice of the supplier the activity of chosen of the supplier is one delicate phase carried out from the office acquires. Normally it comes held a list of suppliers approves of to you for merceologia and partnumber (for item giá previously acquires to you). Normally for the minuteria one addresses to us to common database as an example as it catalogues, for the important items the choice becomes strategic. The supplier, in fact, must possess the technology in order to realize the demanded product of the quality, in amount necessary and to competitive prices you. For the choice of the suppliers can to incur itself in more cases:
    Only source of supplying: in case of licences, particular technical detailed lists and/or raw materials particular, physical positioning, etc..
    Piú supplying sources: pursuing the advantage that derives from the competition that it allows a discouragement of the prices to discapito of a stable relationship with the suppliers
    Single source: even if they are available more supplying, comes some chosen with which agreements of along term are settled down.
    Often the purchaser is conditioned in the choice of the supplier in terms of affidabilitá, sevizio post sale or geographic positioning of the supplier. Better terms than payment, mutual business and available to maintain a stock for the purchaser are ulterior factors for taking in consideration.
    For the choice of the suppliers a classification of the suppliers by means of the attribution of scores can be useful bases to you on the more important characteristics.
    In the phase of negotiation it is possible, for characteristic particular of the order, a dealing of the prices, the conditions of supply and payment that assure a mutual benefit.
    The price, in fact, is not the only factor for holding in consideration in order to take purchase decisions.
    He is determining only to parity of other elements.
    The price has a advanced limit and one inferior: the market establishes the advanced limit, the vendor calculates the inferior limit on the base of the costs of transformation and the expectations of profit, therefore it can be it negotiate the how much the more buyer has competence and contractual power.
    The definitive decision of the buyer is taken on the base of a comparison of offer, after to have sended one demanded of offer more suppliers, to receive the offered ones, and therefore to confront them based on the price time of delivery and the other conditions of purchase. In the processes of supplying succeeded the choice to you of the optimal supplier for every category of product it is simplified already in how much have been taken the contacts with the suppliers and immessi give to you in the database business.
    This explains the reason for which the process of supplying it represents an operating course that does not demand one constant activity of strategic decision.
    In case of important profits it only upgrades them can be justified the great amount of time and of necessary efforts for sure it negotiates to you.
    The prices of the commodities depend on the question and the offer and can have great fluctuations. In this case the currency of payment, the formulas of variation of the prices can be negotiated, etc. The Input of the phase is:
    Demand for purchase
    It catalogues and technical information and/or it trades them
    Date base of the suppliers
    Supplying tables of appraisal
    The Output of the phase:
    Location of the ideal supplier
  • c) Emission of the order Carried out the opportune appraisals, comes sended the purchase order always from part of the office acquires.
    The purchase order is a legal engagement to buy, prepared on the base of the demands for purchase and the offer let alone of other necessary information.
    Once accepted from the supplier it becomes a legal valid contract for the delivery of the assets like established in the terms and conditions specified in the purchase agreement.
    In the emission of the purchase order the last expression of will of the parts is rendered executive.
    For means, until to some years ago it was not valid the fax, hour is accepted from the judges like probative document.
    Once emitted the purchase order comes carried out the distribution of the same one. A copy is sended to the supplier, others is sended to the accounting, to issuing the demand and the agency that will receive the assets.
    To continuation of the emission of the order it can some it are demanded confirmation, containing document all give you of the order with the pattuiti prices. The Input of the phase is:
    They give you of the optimal supplier
    Confirmation of order
    The Output of the phase is:
    Purchase order
    The relative activities to the process are:
    To receive RDO
    To emit the order
    To demand confirmation
    To distribute copies of the order
    To record the order
  • d) Following of the Monitorare order the advance of the order in order to assure that the delivery dates are respected is one important function of the purchases.
    The supplier is responsible of the delivery of the assets orders to you, in useful time; in the case the office acquires has doubts on the respect of the delivery dates, must undertake corrective actions in useful time: to speed up the transport, to find a supplier alternative.
    The office acquires is responsible in case of change in requirement of the supply: the demand can change in the time, therefore it can be necessary to speed up some voices and to try to delay of others. The Input of the phase is:You speed up or variations from the unit petitioner
    Database of the suppliers alternated to you
    The Output of the phase:
    You speed up or variations to the suppliers
    The relative activity to the process is:
    Shipment prompt or communication of variations of the supply
  • e)Management invoices This phase is entrusted to the contabilitá and the administration.
    To the reception of the invoice of the supplier, the congruenza of three documents must be verified: the purchase order, the relationship of reception goodses, the invoice.
    All and the three documents must appear on the same articles and the same ones amount. The prices of the invoice and the eventual reductions in price, must be equal to those of the order.
    In case of discrepancies, the office acquires dovrá to resolve to resolve the differences.
    Once approved of the verification, the invoice comes subsequently sended to contabilitá for the recording and to the administration for the payment previa the authorization. The paid invoices come then archiviate. The input of the phase they are:
    The invoices
    The output:
    Paid and archiviate invoices.
    The relative activity to the process is:To receive invoices (contabilitá)
    To demand approval (contabilitá)
    Eventual clarifications (contabilitá)
    To pay invoices (administration)
    To record invoices (administration)
    Clarifications with the banks (administration)
SUPPLYING PROCESS
Demand for material
Micro Activity Need of Material
Demanded formulation R.D.O.
Demand Approval
Emission R.D.O.
Solleciti(Interferenze)
Demand d?ordine(reparto Purchases)
  Micro Activity Reception R.D.O.
Emission Order
Demand confirmation
Distribution copie(Amministrazione and Accounting)
Ordinazioni Recording
You speed up (Interferences)
Reception goodses (Warehouse)
Micro Activity Reception Goodses
To control conformity
Clarifications with the Suppliers (Interferences)
Accounting
Micro Activity Reception Invoices
To demand Approval
Eventual clarifications (Interferences)
Administration
Micro Activity Payment Invoices
Recording Invoices
Eventual clarifications with the banks (Interferences)

2.5. Approach to the E-Procurement

The B2B meant like with of interaziendali processes supplying customer supported from the digital technology them, is a complex world and composite in order to comprise it better we must frame the phenomenon to the inside of one outline of reading based on two aces. .

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Figure 2.4: Different approaches to the eProcurement. Source: study of observatory B2B of the polytechnic of Milan

The first one identifies the macro-withins applied to you in terms of processes implements to you from the new technologies, E-Sourcing from a part and E-catalog from the other.
According to axis it identifies, instead, the adoptable technological solutions, if inner, that is based on platforms of proprietá of the company, or external, that is put to disposition from operating it specializes to you.
On the base of such outline it is possible to identify the different you approach to the e-procurement, even if the Italian situation is represented from multiple various meanings of e-procurement 12 exists some cluster “popolati” represented you of main particularly stereotopi behavioural the currently present ones in our country, that they are:

The enterprises focused on catalogue, for which eProcurement it means essentially eCatalog developed in the great majority of the cases inner. An approach is this that particularly was diffused some year ago and that then it has been reorganized of equal step with growing of the knowledge on the importance of the instruments of eSourcing. It remains however still present in not little companies, in which the management “it has not still exceeded” the psychological and cultural barriers to the negotiation online and that, therefore, refuses the eSourcing, estimating it, to times apriori, not coherent with the own strategies of purchase and the own markets of supply;
The enterprises focused on the eSourcing, than instead aim mainly at auctions and/or systems of demand for proposta/quotazione. They are typically companies that, having experienced the important ones directly turns out to you positi to you raggiungibili with these instruments, they have been concentrated for hour above all on the change of the processes and of the habits that I use it effective of such instruments it involves (re-enter in this category, is companies that they have invested in an own technological platform, is companies that massively make use of the services offers from operating the B2b specialize to you);
The experimenters, than being still particularly convinced of the real potentialities of the new technologies do not begin to take of familiarity in possible the less invasive and oneroso way, experiencing that is the services offers from operating exteriors, in particular of eSourcing;
The companies consortium driven, whose strategy of eProcurement essentially depends on the services offers from the Marketplace consortili from they participate to you. In the greater part of the cases the services of eSourcing prevail, even if they do not lack some Marketplace that services of eCatalog offer;
The full committed, that they head is on the eSourcing that on the eCatalog, conscious that the greater benefits can be obtained just from I use sage and sinergico. The different you approach of both the solutions.

They belong to this category is companies that have inner developed both the platforms (eSourcing of and eCatalog), are companies that have only internalizzato the platform of the electronic catalogue, making instead resorted to operating exteriors for the services of eSourcing.
Interesting to notice that however in the last years it has been an important evolution of the same concept of eProcurement also in our Country: reorganizing the role of the catalogue, that it remains however important, to forehead instead of a considerable increase of the importance attributed to the plans of eSourcing.
Such evolution, that it is testified from a meaningful number of companies that are using these instruments, is also in part the effect of the important role that they have carried out some operating ones specializes to you in the services of eSourcing, than, with their action, have contributed to diffuse the culture of the eSourcing between the enterprises of greater dimensions of our Country.
To forehead of an increasing number of enterprises that they begin to adopt these new instruments, the volumes of transactions in game are still limit to you for hour: draft altogether to Italian level of approximately 9,5 billions of, the greater part of which, beyond 95%, making head to applications of eSourcing.
The volumes still contained have had to a insufficient degree of use, in average, of the instruments are of eSourcing that of eCatalog also in the companies that they have already begun to use them.

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Figure 2.5: Value of the transactions managed through the eProcurement. Source: study of observatory B2B of the polytechnic of Milan

Notes 12: Study of observatory B2B of the polytechnic of Milan (2004), the B2B in Italy: finally they speak give to you.

2.5.1. The eSourcing

The activity carried out in the process of eSourcing they are about correspondents to before half process of traditional supplying:

  • The analysis of the requirementses finalized to the understanding and the classification of the main voices of expense, identifying the requirementses of supplying of the company;
  • Search of the suppliers, with the objective to identify upgrades them supplying for every merceologica class
  • qualification of the suppliers, that is the appraisal of the suppliers second determines parameters to you
  • demand of offer, that it concurs with the buyer to demand in structured way the proposals or the estimates to upgrades them supplying in relation to specific requirementses
  • true and own negotiation with attribution of the supply that can to be lead through an auction or one series of demands of offer

The demand of offer are the stumento base for the eSourcing above all for the activity of qualification of the suppliers (demanded of information), activity apt to define of the detailed lists, are techniques that trade them, of a product/service to acquire (demanded of proposal), or utillizzato from the Buyer in order to demand one proposed of purchase price for a product whose characteristics are note(richiesta of quotation).
Based on the technological solutions adopted we distinguish more tipology of operating.
We leave from the possibilitá to create one own inner platform. Solution this adopted above all from some great groups in which the platform it is managed centrally from a society of the group that puts it to disposition of the others society of the group.
The Sieco of group ENI and Fast Buyer of the Fiat group are examples of these platforms.
Various it is a consortile solution, where the enterprise uses the platform of the consortile Marketplace from participated it. Between the technological solutions that use operating exteriors we find those based on eSourcing Sevice Provider and those based on eSourcing process Outsourcer.
With the first term s’ they mean those operating ones of B2B that put to disposition the own platform of eSourcing, in a position to supporting events negotiates bases them to you on purchase auctions and systems of demand of offer.
They address to these enterprises buyer that they want to use in autonomy, to the inside of their processes of negotiation, the instruments that the new Internet technologies make available, but that they do not mean to develop them and to manage them in just.
With according to term, eSourcing Process Outsourcer, one indicates those operating ones that they on behalf manage of the enterprise customer the entire process of sourcing and therefore in the organization of events negotiates bases them to you or on auctions of purchase or systems of demand of offer.
Even if still contained in absolute terms, the total volumes of purchase negotiate to you with these instruments begin to being meant 13 to you : approximately 9 billions of euro of which 65% it negotiate through remaining auction and 35% through the systems of demand of offer.
The greater part of these purchases refers to products or indirect services, even if begins to having one sure importance the negotiations iron and steel relative online to produced products indiretti(, chemical members electronic electrical workers and, products, etc.) and to assets it orchestrates them (industrial systems, industrial vehicles, prefabbrica you, etc).
From the point of view of the tipologia of purchase the purchases spot regarding contratti/accordi the picture still prevail, even if seem to pick one tendency to the increase of the weight of this last tipologia of negotiation.
A part consisting of the total volumes of eSourcing ago the operating reference to the B2b: beyond 50% if we consider also the transactions that the operator manages on behalf of the companies that posseggono (as an example the purchases of the societies of the Fiat Group on FastBuyer, of UniCredito, Erg and Impregilo on çity.biz, of Italcementi and Pizzarotti on BravoSolution, of Nestlè on CPGmarket, of Pirelli on Rubbertnetwork, etc).
Such percentage is reduced to 12% if, instead, we exclude this market “captive” and on behalf consider exclusively the purchases managed from operating of external enterprises to the share compages (and therefore considerabili like they the customers).
We focus the attention on this last particularly meaningful data of the role that these operating ones are carrying out in order to diffuse use it of the instruments of eSourcing also near those enterprises, the overwhelming majority in Italy, than it has not invested in own private platforms.
Although in absolute terms still reduced – 1.1 billions of? – a remarkable leap in ahead represents but regarding the slid year, in which the volumes altogether managed from operating the B2b it specializes to you in the eSourcing on the open market were little advanced to 0,5 billions of: one increase, therefore, of beyond 120% on annual base.
The instruments of eSourcing allow the buyer to achieve various benefits, the some most immediate ones, like the reduction on the purchase price, the other most difficult ones to monetizzare but equally important.

  • The reduction of the purchase price, that it can derive from multiple factors, which: the possibility to be involved in the negotiation a high number of suppliers, to begin from the phase begins them of demand for offer (not convenient possibility in the traditional processes, for the enormous one to pile of time that it would demand); specific psychological dynamics induced from the negotiation system online in real time; the possibility to pick some contingent situations of the market (which as an example requirements smaltire overstock or to saturate productive ability to income of new competitors).
  • The increase of the efficiency of the process of sourcing, like consequence of the reduction of the times necessary in order to communicate and to interact with the suppliers during the phase of offer and negotiation, to eventually estimate and to confront between they the offered ones and, if in presence also of Web systems of scouting passive, pre-qualificare the suppliers.
  • The reduction of the times of supply, like result of evidenced how much over, with consequent benefit for the inner customer;
  • One greater transparency, tracciabilità and, therefore, controllability of the expense: the systems of eSourcing hold trace of every negotiation, allowing to decide, in efficient way, of one reportistica it completes and deepened.
  • An increase of the information to disposition, like consequence of asserted how much to the previous point: they give to you available can be uses you in order better to comprise statistics on the purchases and, therefore, to support the decision future.

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Figure 2.6: Different behaviors of the companies in relation to the made use services. Source: study of observatory B2B of the polytechnic of Milan

Notes 13: Ibidem (pp. 33-34)

2.5.2. eCatalog

With the term eCatalog we mean a whichever application that supports the process of ricorsivo purchase in the time, on Web catalogue, of products and services for which they are defined in the time the supply conditions and that legacies to the planning of the “production” do not re-enter directly in the normal channels of supplying.
The activity of the process they can be outlined in following is made:

  • Management of the catalogue, that it consists essentially in the loading and the modernization of the contents of the catalogue.
  • Generation of the demand for purchase, that is identification of the prodotti/servizi correspondents to the requirementses by means of consultation of the catalogue, and obtaining of the estimate of expense with the eventual confirmation of the supply conditions (times and modalitá of delivery).
  • Authorization and emission of the order, that is verification of the authorization to the expense, generally in function of the decisional autonomy of the buyer and the merceologica category in examination, and emission of the order to the supplier (or the suppliers).
  • Logistics, that is the preparation, shipment and delivery of the goods to the point of stock/use, reception and verification of the conformity.
  • Management of the cycle Administrative-accountant, that it includes the verification of the respect of the contractual conditions, the reception of the invoice and the payment.

The instruments to the base of a application of eCatalog are:

  • Web interface of the catalogue, that it defines its structure to level of categories and attributes and includes the instruments of search of the products that agree to acquire.
  • Support instruments of the management of the contents of the catalogue (loading and modernization).
  • Stumenti of workflow, for the management of the autorizzativo cycle of the demand for purchase.
  • Instruments of demand for offer to support of the purchase of products not included in the catalogue or for the management of variations in the detailed lists.
  • Instruments of integration with the managerial systems of the company but also with those of the suppliers and eventually of the been involved logistic carriers in the delivery of the products order to you.

With reference to the technological solutions adopted we can identify various models of eCatalog:

Completely inner. All catalogue are load to you and managed on the business Intranet through it I use of one technological platform of proprietá of the company.
Consortile, catalogues is managed from a marketplace consortile, on the base of the own technological platform shared with all the companies partners of understood them.
External based on eCatalog Service Provider, catalogues is loads on one technological platform to you put to disposition from an operator specialized in one modalitá similar to the affitto(application service providing) in order to manage the purchases rerun to you. To times the provider it is taken care also of the management of the contents of the catalogue, while the management of the cycle administrative-accountant and the logistics falls back in kind on the company
External based on eCatalog Process Outsourcer. It catalogues are managed in toto, on behalf of the company customer (buyer), from a specialized external operator, which one takes care not only of the management of the technological platform and the loading and modernization of the contents, but also of the cycle administrative-accountant and to times, of the activity logistic of delivery.
External based on Marketplace. It catalogues uses you from the company are those present ones on a marketplace to which the company it is enrolled. Draft in kind of is catalogued “generates them” publics, does not personalize you for the single company.

The quantitative values you in game, in terms of volumes acquire to you via catalogue, are still extremely limit to you: altogether equal to average billion of Euro, testimony of one embryonic situation.
Various they are the reasons of this situation:
A insufficient anchor spread of catalogues electronic in many companies also of great dimensions and multinationals.
Low volumes of the transato one also in the case of equipped companies giá of catalogue, consequence of one strongly focalization of the single catalogue on some categories of prodotti/servizi.
Insufficient degree of I use of the catalogue because of behavioural inertias from part of customers who “find it hard” to change the own habits, above all in lack of specific actions of change management in accompanyment to the introduction of the eCatalog.

3. The Outsourcing of the enterprise activities and the cost analysis

3.1. SChosen of Exstenalization

The externalization of the enterprise activities is not a recent phenomenon, in the years eighty studies and searches have already focused the attention on the phenomena of productive decentralization and the advantages that derive some, in terms of greater efficiency and better approached specialistiche acquaintances.
In particular to leave from the slid decade, the American enterprises began to made a question of “sourcing”, that is to find the better way for supplying of the factors and the services.
The problem particularly was felt for the area of information system (the I.S.); pioneristica in such sense the decision of the Eastman Kodak that carried out contracts of Outsourcing 14 of the I.S. with IBM.
The main reason to the base of the choices of outsourcing is to get rid of some functions in order to concentrate the attention on the activities considered from management “Core”. It puts into effect them tendency to the externalization is characterized beyond that from an acceleration of the phenomenon also from the diversity of the performance modalities.
To the productive decentralization of the past decades and the creation of sub-supply relationships that they give it came down have replaced models of networking, above all international.
In the theory of the transazionali costs of Williamson (1975) it is already begun to put into effect a substitution of the mechanisms and the determining ones that influence the decisional processes of the enterprises.
These last ones carry out the choices, not only in function of the variable not controlable external, but also in function of buyable the possessed inner resources or.
The price of the transactions enters in the decisional choices compared with the costs of inner implementazione.
In the theory of the transazionali costs one new variable for the determination of the decisions is caught a glimpse, is worth to say the objective strategic face to diminish the costs for the attainment of benefits compares to you, estimated through the comparison between cost economies total (production cost and cost of transaction) attainable in the various alternatives.
This perspective confers a more dynamic role of the government of the resources, than, is replaced to a static behavior of the decisions of forehead to the variable courses of the exogenous ones, which the prices of the market.
” a new paradigm has been developed that not only sees the enterprise like a economic-productive phenomenon, but as subject of cognitive exchanges you and to the center of a net of relations between actors it specializes to you and flexible ” 15 .
This paradigm leaving from the flexibility of the strategies door towards the “snellezza” delle organizational structures, in substitution of the traditional intraorganizzative hierarchical relations.
The tipologyof activity are being become larger also externalization object, not tied more to the traditional activities of the terziario field (transports, distribution), but they extend to business process complete, to the entire one supply chain.
However it is necessary that the enterprises have the knowledge that every chosen of externalization, modifying meaningfully the structure of the chain of the value, can influence the ability to creation of economic value in along period.
The decision of outsourcing in an enterprise is not therefore an easy operation.
Is possible for an enterprise not to succeed to obtain turns out to you appreciable if the adoption of this instrument does not happen with correct criteria. Terziarizzare a business activity, for how much it can be marginal regarding Core business, it involves having to redesign inner organizational structures, and that means to have to follow some stages:

a) in a preventive phase, draft to study and to understand the necessities and the real problems very well that an enterprise means to exceed with the outsourcing. The outsourcing it is not the solution of some problem if applied on bases mistaken or imprecise: the more disappointing experiences regarding the expectations on turn out obtained through the outsourcing derive to you, to mount, from one superficial or wrong interpretation of the problems to resolve; the screening of the activities and the structures to external and the appraisals on the consequences of the organizational order of the enterprise must very be defined.
b) us it must be moved on a plan of strategic character more than tactical; The type will have to be held very present of objects to you that the enterprise wants to catch up in the time. If the outsourcing it becomes the instrument in order to obtain turns out to you in the short term or in order to resolve momentary emergencies, without to set up some strategic objective in along period, the replies could be revealed ephemeral and carry like consequence the destabilization of the enterprise in the future. In so far as the example of an enterprise in difficulty is typical financial institutions, that it can decide to tighten an agreement in order to delegate to provider a supply of particular determining of its currently constructed end product in the plants of the company; that can that is involve the cession of machinery and infrastructures (to a partial mobilization) that it concurs of flessibilizzare the costs and resolving the emergency momentarily financial institution. Clear but that if the base problems that have produced that situation do not come resolved, the instrument of the outsourcing becomes useless the very soon in along period and ripresenterà problem. To the contrary, it is important in the long term to implement the outsourcing in a picture of rested business development on programs, that they preview as an example, the adoption of more agile organizational structures, more centered on “mission” of the enterprise. Greater cash-flow the consequent one to the dismissione of understood immobilizes them to you will be a positive consequence, but sure in this context it will not be ne’ ephemeral, ne’ only.
c) must be gained the inner resistance to the change that can be present more levels. It will have to hold in consideration the resistance to the change of some business agencies; it is of the all normal school that the loss of an activity involves of the losses of being able decisional for the interested agencies and that therefore the outsourcing it does not come initially very accepted.

Notes 14: Outsourcing is an English term (compound from outside and resourcing), for which correspondent does not exist an Italian word and that, in first approximation, it is to indicate I use it of external resources for the development of determined activities, which have been traditionally managed through resources and inner staff.
Notes 15: CALVELLI To (1998) enterprise choices and international markets, Giappichelli Publisher, Turin (pp 245-248)

3.2. The subjects of the Outsourcing

The figures implied in the outsourcing are essentially three: beyond to the enterprise that external the own activity, we find again the provider (or vendor or outsourcer) and the enterprises to which the provider address.
The figure centers them is other the provider, that is that enterprise that is engaged to supply the assets and the services demands, in the times wishes you to the enterprise that has external the activity.
Generally the provider it has to disposition a basket of enterprises to which to make reference in order to obtain the assets and the services to supply; being able to count on a large amount of coming from demands from various customers, the vendor it can generate savings of scale, being able to offer therefore produced and services of optimal quality to favorable prices.
Moreover, in the types of outsourcing more extensive, provider the work to tightened contact with its customers to the aim to define strategies and objects to you, characterizing the problems and searching of the better, taken care solutions than to introduce the changes in way it graduates them and not too much repentino, waves to avoid some it begins them comprehensible imbalances.
In the increase of the processes outsourcing, in fact, a lot is proceeded for degrees that some outsourcer, at first, send of the staff in the enterprise customer in order to collaborate in the determination of the BPR strategies, or simply in order to help to form the staff in the within of the outsourcing and to develop a job team that constitutes the interface of reference in the relations that are established in the comparisons of the provider.
Just for how much as soon as said, the application of this managerialinstrument, presupposes to succeed to find vendor adapted to the requirements of the enterprise: entrusting itself to operating characterized, activities and functions are not only delegated, but competences and specificities of field are acquired, otherwise not to the capacity. Draft of one objective, today easy superskillful condition blooming of a wide market of provider.
It is possible to classify the figures and the tipologyof outsourcing based on the mission entrusted to the supplier and the amplitude of the mandate conferred to supplier 16 .
To second of the mission entrusted to the supplier we characterize: the Infomation Technology Outsourcing (I.T.O.) and the Business Process Outsourcing (B.P.O.).
The Information Outsourcing technology consists in the outsourcing of the activities of development, exercise, maintenance of the systems informed to you, in particular:

  • of services informed to us;
  • infrastructures net hardware (platform, desktop, network);
  • elaboration centers give to you;
  • application patrimony software.

The market of the information tecnology outsourcing introduces numerous points of critical like:

  • the difficulty to confront the costs of the outsourcing with those of the inner structures of the customer;
  • insufficient flexibility of the contracts that often door to the rinegoziazione within 12 – 18 months;
  • limited use of mechanisms of measurement of the performances of the supplier;
  • lack of adapted professionalities to govern the contract: respect of the times, application of rates and penitentiaries, quality of the services, satisfaction of the necessities of the customer.

The business process outsourcing the activities of support to the mission of the organization consist in external, it refers to the processes not informed to us and therefore:

  • staff (Human Resources Management)
  • accounting and finance
  • attendance to the customers (Help Desk, Call Center)
  • relations with the customers (Customer Relationship Management)
  • purchases and supplies (Supply Chain Management)
  • electronic commerce on Internet (e-Commerce)

The main differences regarding outsourcing the IT are that rather than a single activity comes managed to outside of the enterprise an entire area of process, and us more to field IT in tight sense is not limited.
The advantage and concept outsourcing that derive some remain invariati, but for services B.P.O. competences and strategies are demanded that outsourcer a IT not necessarily must offer.
An account in fact is to guarantee the vital cycle of that operation is legacy to the IT (and upgrade of the park it blots some, connettività, junior clerks to you, etc), various it is to participate and to share an entire business process offering therefore also professionals adapts to you to comprise the strategy of the ready company customer and to being partner in the change.

Notes 16: BOIN To, MERLINO M., SAVOLDELLI To (N1-1998), Outsourcing:uno operating stumento or vogue?, Systems and enterprise.

3.3. The motivations to the base of the Outsourcing

A search carried out from “The Outsourcing Institute” 17 door to identify the eight main motivations that they induce to the outsourcing, which can be subdivided in two groups: the first four of tactical character, the successive ones of mostly strategic character.
Such last distinction does not have descriptive scope pure, being ascertained that, ogniqualvolta in the decision to resort to outsourcing the tactical reasons prevails on those strategic ones, the possibilities to obtain turns out unsatisfactory increases to you in considerable measure.

Difficulty in the management or the control of one business function
The outsourcing it is sure an important option in order to resolve this class of problems: however it does not have to consider it like a solution that you carry to abdicate to the managerial responsibility, neither like a solution “pad” that is necessary in order to save the enterprises in difficulty in the short period.
According to it turns out you of the study previously cited, the enterprises that have used of the instrument in examination in order to obtain the result not to lose the control of the own organization, have ended in the greater part of the cases in order to remain insoddisfatte of turns out obtained to you.
The main reason of this failure probably resides in the fact that, if in a company difficulties in the management or the control of a business function are found, the approach corrected to this situation would have to consist in tracing some the causes before being able to proceed to the increase of remedies of various kind.
If as an example the reason of the difficulties resides in the circumstance that the necessary pretensions, expectations or resources have not been correctly estimated, the resource to the outsourcing before the location of this kind of errors, would not not only improve the situation, but indeed probably it would end for esacerbarla.
In fact, if an organization is not in a position to characterizing the causes that prevent the overcoming of the difficulties, it is not neanche able to communicate them to upgrades them provider.

Lack of specific professionalities to the inside of the company.
In this case the enterprise resorts to the outsourcing because it does not possess to the just inner necessary resources in terms of specific professional abilities.
As an example, if one is in phase of business expansion, and especially if this expansion happens in new markets, the outsourcing it constitutes a practicable and convenient alternative to the development in just, leaving from zero, of regarding specific competences the new problems that the increase situation imposes to face. Cost reduction operated to you.
Sure the more important between the reasons of tactical character that they induce to resort to the outsourcing is tied to the necessity to reduce or at least to hold under control the increase of the business fixed costs or, more in a generalized manner, of the costs operated to you.
The resource to the outsourcing concurs in fact, on one side, to modify the structure of the own business costs, increasing the incidence of those variable ones and diminishing the incidence of those fixed on the costs totals, from the other, thanks to the economies of scale and other advantages connected with the specialization of the provider, allow to reduce the costs operated to you totals.
Of this reduction it will benefit also the enterprise-customer naturally.
Moreover, enterprises that they try to carry out all the functions in just, can incur in excessive and unexpected expenses of search, development or marketing, expenses that will have necessarily to be transferred on the final customer under shape of price increases and that therefore they can render the products of the enterprise less attractive on the market.
After all this kind of considerations of tactical character the situations in which are found in nearly all are decided to resort to the outsourcing.
The consumers odierni in fact do not accept the greater costs associate to careful organizations to maintain to a control directed on all the own resources to you.

Situation of difficulty financial institution.
The outsourcing sometimes it comprises the transfer of activity from the customer to the provider: systems, vehicles, licences and several equipments used for the activity to delegate.
All these activities have a sold value and come of fact to the provider. The provider, then, it uses these equipments in order to supply services to the same customer whom it has sold to them or, frequently, also to other customers.
To second of the sold asset value, the company that decides to delegate can obtain from endured meant positive flows to you you of case.
In kind the activities in issue come yielded to their value of registration in budget.
In the case in which the aforesaid value it had to be remarkablly advanced regarding that effective of market, the difference between the two values represents a loan carried out from the provider to the customer, loan whose reimbursement will be integrated in the price of the service of outsourcing that it will come subsequently lend.
This complicated system can sometimes avoid to the enterprise-customer a crisis situation financial institution, assuring them greater liquidity that they are consequent not only to the normal operation of outsourcing, but also to smobilizzo of activity and one the authentic shape of loan, although hidden from the appearance of the lend service.
It goes added that more and more often the provider cargo of part of the dependent of its customer is made.
In some cases draft of hundred of dependent. In this way enterprises of services in outsourcing constitute strategic alliances with the own customers, finalized to the creation of value for all the inner and external bearers of interest to the company.
One often neglected member of this type of outsourcing is tied then to the motivation of the transferred staff.
Nearly always, in fact, that that for the customer constitutes a secondary activity, becomes for provider Core business, remarkablly improving the motivazionali aspects of the persons who work to you.

Necessity to attract understood them and efficient allocation piu’ of the resources.
The outsourcing it reduces the necessity of understood them at the same time to invest in functions not directly tied Core-business, allowing to attract more easy understood them from the market.
In fact, the circumstance probably more operosa to the aim to attract understood them from the market, consists in corrected chosen of investment from part of the enterprise. To decide to directly invest in the areas tied to the products or services offers to the customers, concurs in kind to catch up one greater business profit.
Moreover the decision to resort to the outsourcing can contribute to improve some indices budgetary, through the elimination of the necessity to show the Roi of understood is invested them in ambles to you not relating to Core-business.
In such a way, the areas subject to outsourcing do not compete more with the other business functions as far as the resources allocation. Investments are avoided therefore that often turn out difficultly justifiable, if it compares you to those carries out in the areas more directly correlated to the service or the product offers the customers to you.
Every organization finds of the limits in the resources available. The constant challenge consists in making yes that such limited resources are allotted in the areas to greater added value.
The outsourcing it allows the organization to have its revives from activity members of the women’s army auxiliary corps to activity for which a greater return in terms of quality or service to the customer is found.
A lot often the resources in issue are resources in terms of labor. Through outsourcing of activity the members of the women’s army auxiliary corps, the organization can transfer the staff, in such a way freed, to activity to greater added value.
The staff, whose energies were directed to the inside of the company, comes therefore reimpiegato for activity aimed at the outside, that is to the customer.

Reduction of the risks.
To the investments decided from an organization they are always associates considerable risks to you. Through outsourcing a company it becomes more flexible, the more dynamics, more able than to pick the changes and the changing opportunities offered from the market.
The markets, the competition, the laws and the regulations, the conditions of the financial markets and the technologies: all this nowadays changes in extremely fast way.
To maintain themselves online with these changes and to take the just decisions of investment are a task much difficult one.
The outsourcing instrument in order to subdivide the connected risks to such decisions between more enterprises is one.
The provider of services in outsourcing it takes to investment decisions not on the base of the perspectives of market of one single enterprise, but on the base of the combination of the perspectives of market of all the enterprises its customers.
In this way the risk, connected to wrong forecasts of market and consequently of workloads, can come attenuated, if not quite compensated, from errors of opposite sign from part of various customers, or simply from the smaller incidence on the total volume of job legacy to the activity of a single customer.
The obtainable result resorting to the outsourcing is that the company succeeds to approach itself that one that today are considered the ideal corporate structure, call of time in time with Anglo-Saxon “to modulate company” or “virtual company” or “agile terminology competitor”.

Greater specialization and global approach to the processes concurred from the experience of international character of the provider.
The supplier of services in outsourcing a lot often catches up a degree of specialization and such professionality, in the development of the function that it comes delegate, from being able to operate in competitive way on various markets to international level.
This circumstance – than moreover it contributes to globalizzare the economy using vendor like vehicle of transfer of a specific competences, obtaining therefore uniformità of management of the processes on the various markets – can moreover concur with the customer, that it delegates an activity, to collaborate with a partner from which it can learn a total vision of the processes, concurring to come to contact with more evoluti management of the specific business function arranges than.
The particular abilities to the external supplier moreover are the result of huge investments in technologies, specific methodologies and professional formations for the dependent, beyond that of the experiences connected to the greater specialization.
Frequently the specialization of the vendor includes previous experiences in the increase of analogous solutions near societies concurrent, or however pertaining to the same industrial field.
This professionality can be transferred to the enterprise-customer under shape of application of ability, processes or transportable previously acquired technologies and hour in the new business context.
The partnership with a provider of services in outsourcing of international relief it supplies therefore the following advantages:

  • access to new technologies, instruments and techniques that the organization could not possess;
  • elimination of the costs of training associates you to the acquisition of the abilities necessary to manage the aforesaid innovations;
  • better opportunities than career for the staff, than eventually have been transferred from the organization customer to the provider;
  • partial access even though to the technologies, procedures and documentations in possession of the provider;
  • greater efficiency in the development of the delegated function;
  • better knowledge of the operating costs for the process in issue;
  • access to business competences and experiences of process that the supplier has acquired near previous customers.

Focalization on Core-business.
The outsourcing it allows the company to concentrate itself on the issues generates them, leaving the details operated you the definition of an expert outside.
It is a managerialinstrument that can lead to a greater clarity and effectiveness in the perseguimento of objects to you primary, that they consist in focusing and to interpret with succeeding the needs of the final customer.
For many companies there is therefore an only fundamental reason that the necessity explains to resort to the outsourcing, that is the requirement to get rid from all those problems that they regard not the “thing to make”, but “like making it”, when these issues regard business functions members of the women’s army auxiliary corps.
Too much often the solution of similar problems hinders the business decisional process, leaving bridled it in definable issues like of middle management, which absorb an enormous amount of manageriali time and attention.
All that can not only give place to financial costs of character, but also in terms of opportunity not taken advantage.
The outsourcing it renders possible to the enterprise to accelerate the increase and to improve it turns out to you through an expansion of the investments in the areas that offer to greater competitive advantages you to them.

Notes 17: THE OUTSOURCING INSTITUTE (1995), Avoiding pitfalls:three warning signs. 1995 trandsreport: outsourcing purchaising dynamics, expetation and outcomes.

3.4. Advantages and risks of the Outsourcing

An always greater number of enterprises is today moving towards the adoption of the instrument of the outsourcing.
The positive consequences in along and in the short period today recognized and found are rather important.
As far as the advantages, the terziarization concurs with the enterprise:

  • To concentrate itself on “Core business” from the moment that diminishes the number of activity from she directly managed; avoiding of having to invest in secondary activities, in order to catch up levels of absolute competitiveness, would need of huge investments, however not justifiable from it turns out adapts to you proportionally to you.
  • To reduce the costs, because the enterprise is entrusted to a specialistic partner whom it has like business main the activity that the enterprise external.
  • To transform the fixed costs in variable costs, since the costs of the staff and the equipments (amortizations) been involved are supported from the external operator.
  • Of having greater flexibility, that is a greater ability to make forehead to unexpected variations of volume in the sales, in how much the operator, thanks to the own specific organization, is in a position to compensating the peaks of a customer with others to contrary season.
  • To improve the level of service thanks to I use of operating specializes to you.
  • To value the staff, in not engaged how much more in jobs than ruotine, the professionality can be concentrated mainly on the focali aspects of its activity, improving reasonably.
  • To improve the quality of the services offers and the supplied products, in how much the provider it stretches to insert in the “basket” of the suppliers to which one addresses, only those enterprises that assure qualitative standards elevate you to you: also for this it is important to make reference to a vendor of consolidated experiences and professionality.

The main risks, instead, turn out to be:

  • The demotivation of the staff, as a result of it graduates it them smobilitazione of the inner structure;
  • The possibility of opportunistic behavior from part of the supplier of services, because of the situation strongly dependency of the company from this last one;
  • The difficulty of control of the level of service offered to the final customer, due to the necessity to arrange of an adequate system of measurement of the performances of the supplier and of one inner interface to the company in possession of the necessary competences;
  • The loss of the know how specific, in the case in which part of the staff of the company it comes absorbed from the supplier of services or however comes transferred in other business area;
  • The loss of the contact directed with the final customer.

The decision if to realize or less a program than Outsourcing does not have to be stopped simply to the examination of upgrades them benefits or connected risks to such choice, but it involves a careful analysis of the managerial and organizational implications that come down some.
In the first place the company must be able to manage the organizational change during the period of transition: the cases in which important organizational innovations are in fact multiple, introduced in company through of the ambitiouses change plans, then they have revealed a failure to cause is of the strong inner resistances, are of the inabilities to create the consent through an active involvement of all the corporate structure.
During this phase of transition the way turns out critical in which they come rilasciate the information with respect to the decisions taken to the apex of the company; the communication of eventual changes not still sure could create an instability climate that would go to scapito of the productivity of the company.
An ulterior aspect to hold in consideration regards the problem of the management of the human resources: it is unavoidable that many employee (above all the directed ones interested making part of the function or service yielded to the outside) are displeased of the adopted solution, therefore it is necessary to predispose in advance payment adapts you systems in order to stimulate the persons to accept the changes, thinking also next to the way in which leading the negotiation with the mayoralties.
The decisions of outsourcing presuppose moreover a change of cultural type: he becomes indispensable to know to recognize to the supplier the partner role, that it not only involves to put in common the complementary abilities to every to the parts (cooperation), but to establish also a fiduciary relationship based on the good faith and the mutual respect.
The formulation of relations with the supplier second this logic of cooperative type renders the predisposition necessary of adapts systems to you of identification of or the suppliers: beyond to the performances it puts into effect them of the supplier, is necessary to know to estimate the compatibility of evolutionary dynamics of such supplier with the future requirements of the enterprise customer.
Last but little important implication is not the necessity to decide of adapts to you to systems for the monitoring and the control of the performances of or the suppliers, profits in the phase of maintenance of the relationship: draft of systems in a position to estimating the scostamenti of the service offered from the supplier regarding of the standards of reference established contractually and to decide eventual corrective actions.

3.5. From the traditional book keeping method to the Activity Based Costing

An accounting method used which informative support to the control process must be in a position to supplying the necessary information to the corrected development of the decisional process current and to support the process of measurement of the performances of the organization.
In the decisional process it is possible to distinguish between relative choices to the definition of the productive structure of the company (investment choices) and choices connected to I use of the productive structure (running choices) 18 .
According to a formulation widely shared, the running choices regard:

  • The promotion or the elimination of the products in the second market criteria of economic convenience;
  • The definition and the modification of the selling prices of the products on the market;
  • The elimination or less than a determined segment of the business activity;
  • The acceptance or less than a data production order;
  • The development to the inside of some productions or activity of support or their confidence to thirds party external producers.

In the support to the decisional process, the informative system must be in a position to supplying to the decisive subjects a forecast on the economic consequences of the decisions that they are call to take to you.
The choice of the model of cost to adopt, that is of the able model to simulate the consequences, express in terms of costs and margins, of the various business decisions, coincides with the role of the informative system in such ambles you of choice.
The study of the systems of survey and measurement in the production companies has endured an acceleration without previous.
On one side under the push of emphasizing itself of the competition in the markets, the companies have searched new and more sophisticated instruments than support to the decisional process. From the other, to continuation of the development of new approaches to the production, the decisional models have been subordinates to one deep review.
The reflection around to the systems of measurement using itself just in productive atmospheres innovated to you is not today concluded and the ferment around to the various proposals is ignited and of great interest.
The cost which element of measurement of the rationality of the behaviors has lost part of original meant its.
That has had to the inability of the accounting methods to express a cost that is expression of the consumption of resources in coherent way with logic of operation of the adopted productive system.
To forehead of the created urgency inasprirsi of the international competition and from the strong competitiveness of the enterprises of the countries of the Far East, the studies and the searches in the field of the accounting methods of survey have begun, to leave from the half of years eighty, to produce, first critical analysis on the existing accounting methods and then proposed of solutions of the problems that were it identifies to you.
The search of new models of management that could, in some way, to facilitate the task of the high direction is born in the moment in which conscience of the fact is taken that, in order to conserve the own competitiveness, the companies must be engaged to eliminate waste, to rationalize the processes and the organizational structures, to improve the quality of the products and the services, to reduce the times of delivery, carrying out in correct way the long activities the supply chain.
The accounting analytics has been accused of being one of the main reasons for which the western companies they had not succeeded to maintain the step with the Asian competition.
The accusation was not limited to indicate the accounting like an instrument that had gradually lost its importance in the decisional process, but quite it was succeeded in to accuse the accounting method of being of obstacle to the attainment of the competitive advantages 19 .
The accounting method called Activity Based Costig (of continuation also called ABC) has been proposed which solution of some problems induced from the use of “traditional” the accounting method in the modern productive atmosphere, that is where the productive strategies tied to the timeliness and the flexibility have become one improcrastinabile necessity.
Such model is proposed like a valid one half in order to supply the necessary information for the choices of renewal of the production ways.
The ABC is a system to full cost or full costing, that is a system that aimed at the imputation of the costs generates them to the various products by means of an allocation mechanism.
The objective is that one of rispecchiare the real employment of the resources in the process of industrial production, exceeding the consideration that the volume of production (generally measured through the number of hours of labor or hours machine) was the determining factor in the use of the resources, considering instead one series wider than determining factors the consumption of the production factors (cost driver).
The ABC I found myself on the consideration that the consumption of resources in the production process is legacy not only to the production volume, but also, to activity not exclusively correlated with the same volume of production 20 . The amount of resources employed in the development of these activities more directly is connected to the number and the capacity of the transactions that are carried out to the inside of the organization.
According to this system all the activities of a company exist in order to support the production and the distribution of the products and the services and, consequently, the resources to dedicated they must be put in relation with the production process and their cost inserted in the calculation of the product cost.
Moreover all the costs must be consider you not fixed and therefore mutabili regarding changing of someone it determines elements to you.
Logic of this approach wants the consumption of resources classified for activity, where an activity is identified from with of the undertaken actions, also from various subjects in various organizational units, to the aim to achieve an objective data.
The identification of the activities constitutes a fundamental passage for the performance of an ABC system, to this purpose must place attention to some problematic ones of particular interest, as the requirement to establish a language and a terminology you flavored yourself in company in the moment in which the activities are defined in order to avoid redundancies; the level to which it is decided to receive gives in how much the wide involvement to you of the staff to all the levels in an ABC plan can constitute an important value that he turns out advanced to the cost of the survey.
Although then the complexity of the survey and elaboration of give to you tied to a type system full costing, the development of the information tecnology, that it has carried to a cost reduction of management informed to you, more allow the adoption of sophisticated book keeping instruments to contained costs regarding the past.
For every single activity the consumption of resources in the development of the same activity comes identified the determining factor (activity driver).
Draft, in kind, of factors that determine “the intensity” with which one given activity it comes lend. The determining factors represent variable the exogenous ones that induce the consumption of the same resources, come consider you variable and for every single activity it comes characterized that most important one in terms than consumption of the resources.

grafico012

Table 3.1: manageriali costs of product and decisions

Notes 18: SOSTERO U. (1991), Cost analysis: the logical ones of attribution, Cedam, Padova, (p.286)
Notes 19: HILLS P. (1993), Systems of book keeping survey for productive atmospheres are left over to you. Cedam, Padova.
Notes 20: Physicist-technical SANTASESSO And (1991), Pointers in order to estimate the course of the management, Accounting and Budget

3.6. Characteristics generate them of the ABC

The system of allocation of cost generates them of the ABC model is defined to two stages. Just in reference to the costs it generates them can be identified some meaningful innovations in the allocation process.
In the first place the costs generate them do not come group to you for centers of cost 21 , which often can be wide and not homogenous, but for activity.
It is important to hold account of the fact that the activities in ABC logic are the result of a process that can be involved more organizational unit.
The criteria of selection of the activities differ from those of the cost centers and make reference more to turn out you of the same activity that to the organizational structure.
Being based on the idea that all costs are variable, it achieves some that reducing I use it of one of one given activity reduce the consumptions of resources to it connects to you.
The costs of the various activities come puttinges in relation with of the specific determining factors (activity cost driver). Activities tied to the same factor, or factors between they correlate to you, come grouped in only pool 22 and allotted on the products or lines of product on the base of specific the common determining factor.

grafico013

Figure 3.1: accounting method of ABC type Source: www.unitec.it

The activity driver they measure the frequency and the intensity of employment of an activity from part of a cost object and can represent in such sense the output of an activity 23 .
Choice of these driver is phase a lot important, that it determines the good operation of the accounting method being those factors that determine a change in the amount of the costs of an activity, therefore, to the ends of the continuous improvement is necessary to characterize a disaggregazione more analytics of the activities that concurs to render the possible determinants of the level of consumption of resources evident.
The applications of the method can be rendered impraticabile if an elevated number of cost is adopted too much driver, necessarily must bring of the simplifications even if these imply one smaller analiticità in the definition of the activities.
Moreover even if it is certain that a greater number of cost driver involves a greater accuracy of the information, this can reduce the comprensibilità of the system of calculation of the costs and of it it renders the use difficult.
In the choice of driver the more important account of the existence of one must be held in the first place correlation between activity cost driver and the effective consumption of resources employed in the activity.
The existence of the correlation above all assumes greater relief in an optical of along period, since the costs of the various activities are often fixed in the short period re-entering in kind in the structure costs.
Moreover the facility in obtaining must be considered gives you for the calculation of the costs by means of the employment of the cost driver.
This aspect regards the cost of the surveys that affects the opportunity deeply to adopt an ABC system.
Finally, it must keep in mind the effects caused from I use of the specific one cost driver, in how much, the introduction of an accounting method involves of the consequences on the plan of the behavior of all the Decision-Making Centers that use the information, especially if they are inserted in an control system of management.

Notes 21: several they are the definitions of cost center: “unità operativa” definita in funzione delle esigenze conoscitive ed operative di una determinazione sistematica dei costi ad essa afferenti(Tail, 1968); aree di responsabilità in grado di influenzare in via diretta solo i costi (e non, ad esempio, i ricavi) (Brusa and Dezzani, 1983); gruppi di operazioni o di processi che configurano dei centri operativi, ai quali possono essere attribuiti particolari raggruppamenti di costi> (Selleri, 1990)
Notes 22: Grouping of homogenous costs
Notes 23: CINQUINI L. (2003) Instruments for the cost analysis, Vol I, Giappichelli Publisher, Turin.

3.7. Analysis and management of the processes through the Activity Based Costing

The activity based costig a finalized accounting method to the obtaining of the information of cost can be considered based on the activities considered useful to the decisional ends in the management of the processes.
In fact such system would have to supply a support to the analysis of the inner processes through the explicitness of the determining factors, allowing the understanding of the way in which the resources they come consumed in the course of entire the single process.
In the development of the business activities the determining ones of bottom are placed of turn out to you economic, competiti to you and social of the enterprise, company of manifacturing production or company of services is it.
It is considered, in fact, that they are just the various activities that characterize the system company to establish a indissolubile tie between this last and external atmosphere and that they are to the origin of the consumptions, of human, technological resources, material and of know-how, that they determine the business costs.
The development of the activities is, in other words, the reason for which a corporate structure supports of the costs.
In order to obtain and to support a competitive advantage an enterprise must comprise the entire system of distribution of the value, not only that part of chain of which ago part.
The cost is shaped as expression of the value of several the factors employs to you or uses you in the processes and the productive combinations.
The moment of the employment of the resource is represented just from the development of the activity to which it participates. The competitive advantage is understood, therefore, as drift from the several activities, connected distinguibili but, than an enterprise it carries out in order to plan, to produce, to sell, to distribute the own products, that is from its chain of the value.
The activity defined as with of tasks or sets in action elementary, puttinges in action from a company, that it allows the transformation of input predefined in output, which, tying itself between together of activity with common purposes, gives life to the processes.
The obtainable information through the study of the activities and the processes come gradually disaggregate until when it is not thought to have caught up a level of sufficient analiticità to explain in the more opportune way the operation of the company.
The activities to take in consideration, those that in meaningful way can influence the choices of the management, are the support activities are the main activities, in how much all make part of the chain of the value of the company.
In fact, the definition of the activities is independent from the specific organizations, without to forget that to second of the dimension of the company, the activities could be carried out every from operating specialize to you, or from operating generic that of it they carry out more than one. In any case the activities must be carried out in all the companies are of small that of great dimensions; that that it will change will be only the degree of specialization and decisional responsibility.
Once the business activities characterized, become necessary one they aggregation with the directional accounting.
For the determination of the costs he is not sufficient to only analyze the activities, but it is necessary also to identify the transactions carried out from the enterprise that involve a consumption of resources; transactions that are to the base of the indirect costs, whose allocation places as main problem to which making forehead in order to obtain a correct calculation of the product costs.
Some authors as Miller and Vollmman 24 have analyzed the increase of the indirect costs (overhead costs) in relation to the transactions that must be carried out from the enterprises and that, naturally, consume resources.
The authors put in prominence like, in order to control the overhead costs, are necessary to construct a model in which the forces can be put in evidence that are some to the origin. Only controlling the transactions, that is those activities that regard the exchanges of materials, information necessary in order to manage the production, the so-called “hidden factory”, are succeeded to control, therefore to reduce the indirect costs.
As an example always the same authors have identified some classes of transactions like:

  • the relative transactions to the logistics, relative to the order, the execution and the control of the movement of materials, the semifinished ones and the finished products;
  • Transactions that guarantee purchases of materials, and means availability (job and machinery) adapt you to the requirementses;
  • Relative transactions to the quality, times to assure that the output it is in compliance with the established detailed lists in order to satisfy the expectations of the market;
  • Relative transactions to the changes deriving from the requirement to assure the flexibility to the company; one is demanded to such purpose appraisal of the implications of the changes on the production, supplying, programming, planning methods.

The increase of the volume of such transactions, on one side determines the increase of the indirect costs and from the other it involves benefits in terms of efficiency, flexibility and competitiveness of the operations.
The possibility of control and cost reduction generates them of production passes therefore through the control of the “political transactions” that generate them opportunely operating externalization of the not ottimizzabili business processes to the inside of the same company.
The activity based costing can to be a valid instrument for the search of those activity that they constitute interferences, disturbing the processes and not adding value. Characterizing activity the added value or not strategic, it’s not possible to slim the processes and to render them more fast, snelli and efficient.
Through, therefore, a careful analysis of the activities and the resources consumed is possible to put in action a process of reingegnerization 25 of the organizational structure and to operate in an optical of outsourcing in order reducing lessened the activities that do not bring value.

Note 24: MILLER J.G., VOLLMAN T.E., The hidden factory, Harvard Business Review, 1985.
Note 25: With the expression “reengineering” (literally “to recommence from head”) one agrees to make reference to those methods and those able techniques to conceive in one new optical the necessary job for the creation of products and services and, at the same time, to create new value for the cliente.il reengineering it does not coincide with the reorganization or the riallineamento of a company, but to subject a company to the reengineering means to abandon the old systems and to invent a new way to work. HAMMER M., CHAMPY J. (1994), To rethink the company. A manifesto for the managerialrevolution

4. The cost analysis of the outsourcing of supplyings with the A.B.C.: the case Unitec Gmbh

4.1. The Unitec GmbH

UNITEC D (High Tech Industrieprodukte Vertriebs GmbH), is an enterprise to limited liability, with center to Augsburg (Germany), been born to the end of years ‘ 80 on initiative of the Italian entrepreneur Marine Vincenzo, that it has matured important experiences in the within of the field of the great systems of automation for the construction of motors vehicle to world-wide level.
Such working experience has carried it to characterize a series of operating deficiencies and managerial in the logistics and supplyings in those companies that they began to tighten new relations trade them with enterprises situated in geographically distant markets.
Problematic the more critic for such enterprises concerns in the fragmentation of the supplies and the impossibility to above all coordinate supplyings under a temporal point of view.
UNITEC, offers services, to high added value, that they turn out of extreme importance for such companies.
The services offers from the Unitec are proposed like main objective to manage the entire process of supplying of the customer so as to to obtain the effective and efficient supplies with modalitá more regarding the methods traditionally it uses you.
From the point of view of geographic positioning UNITEC it is placed to the center of Europe for being more near the sources of supplying of its customers and their plants; in more the German area Mercedes mainly introduces a high concentration of operating enterprises in the automotive field (, BMW, Porsche, Audios, Volkswagen, Grob, KuKa, MAN, Siemens..), to the inside of which one has developed to a production of members and products to the high technological content, relatively to which European enterprises particularly they are interested in terms of supply.
For such enterprises, the requirement of having a point of reference is born which to make confidence for the development of relationships it trades them with foreign enterprises, UNITEC has prepared therefore one driven in net of such services logistic and trained to you innovated to concur with said enterprises to you to delegate, in all or part, the activities necessary to organize all the logistic and administrative flow of the sub-supply relationships.
The attractivity towards Unitec it is justified from the fact that it has a series of resources and acquaintances whom they facilitate of fact the increase to low cost of the relationships trades them with new suppliers.
The enterprises customers turn out in fact devoid of specific acquaintances of the new market in which it is gone to operate, beyond that of linguistico type and, therefore, it becomes indispensable to arrange of all a series of managerial resources useful to implement an integration of the processes operated to you, logistic and trained (tasks to you in this case to the several norms lawyers and customs necessary for the sdoganamento of the products it acquires to you).
An ulterior acknowledgment of the activity carried out from the UNITEC is had with the participation to the activity of the DIN, “Deutsche Institut Für Normung”, intentional from the same organism, which work to world-wide level for the definition of the emergency norms generates them in relation to the construction and maintenance of the systems of production and which UNITEC is exactly active member, exercising to its inside a decisional power, through the formulation of just the ballot, beyond offering technical advising.
The company has the merit to have idividuato and taken advantage of with wide advance payment the possibilitá to obtain consisting cost reductions connected to the management of the supplying processes, through uses it of the net, the concepts of Outsourcing and industrialization in the management, reception, elaboration and transmission of the information.
The lack of products and solutions software on the market has pushed the company to develop in just such solutions, constituting at first a division specialized in the computer science field and proceeding, subsequently in 1997, to the constitution of the Unitec Service & Web with center to Sabaudia (LT), whose management and operativitá turns out of the all independent respect to Unitec GmbH.
This society , beyond directly supplying services to the inside of Unitec, studies and offers to sevizi also for the companies customers, producing is instruments software for the Networking, is activity of advising and attendance.
In 1998 the company has endured one carried out, developing informatizzando completely the workflow 26 business, until catching up the office level of paperless 27 . Today Unitec has a system software ERP 28 (Enterprise Resource Planning) realized entire on the requirements of the enterprise, thanks to which can managing in real time the entire process of supplying concurring to obtain continues savings on the management of the information, which more are not tied to the cartacea documentation.

Notes 26: The workflow it is the flow of documents or the information. It is a term employed for iter of exchange the information to the inside of a company or for the programs it uses you for the management.
Notes 27: Paperless Office: with the integrated supply a lessening of the cartacee managerial members is estimated that grazes 100%.
Notes 28: Erp (Enterprise resource planning) is a software of including management of the business resources: accounting, administration, production, business cycles them, ticklers, warehouse, cespiti and withholding tax.

4.1.1. The field of Business

Unitec operates in the field of the Supply Chain Management.
In particular, it is proposed to the companies like partner for outsourcing of supplyings and the development of solutions and specialistic applications of e-procurement.
The exact definition of the activity of Unitec is Integrated Supply Chain Management in Outsourcing.
The main scope of the activity of UNITEC is to coadiuvare the enterprises to optimize and to reduce the costs generates from the management of one multitude to you of international suppliers.
The application of the concept of integrated supply and Outsourcing of supplyings devised and developed from Unitec, coadiuvato from the high degree of automation of the processes put into effect from the Information Technology, allows the effective and efficient management in outsourcing of the activity of procurement.
Moreover the UNITEC maintains relationships with beyond Four thousand suppliers and manages a constantly modernized electronic catalogue, permettendogli to search with much more speed and effectiveness in terms of prices, the supply entrusted them.
The mission of Unitec it is the transformation for the customers of the business fixed costs in variable costs and, at the same time, one they reduction.
With this system, the customers can dedicate themselves totally to just Core business, delegating to the outside all those managerial processes that absorb resources.
Unitec supplies moreover means for the reingegnerization of the supplying procedures, it supports the business continuous improvement and the Quality Management, and allows to generate from every cost a added value.
The proposal of solution UNITEC consists in the externalization of the over-head managerial for industrial supplyings of products of category B and C (low cost not strategic) through the integrated supply.
The reduction of the supplyes of warehouse practiced from the majority of the companies has carried turns out you of economies deriving from minor requirementses financial, but esponenziale increase of the supplying procedures has induced one.
To parity of structures the efficiency of the inner services seriously turns out compromised, moreover the fast development and employment of new technologies obligate to the more and more supplying management and administration.
The solution therefore consists in proporzionare the costs to the necessities so that the relationship between cost and efficiency of the structures is direct and measurable. That is possible tramutando the part less remunerativa, but proportionally more expensive, of the inner procedures of supplying in services from being able to acquire on the market.
In this way the immediate transformation of the fixed costs in variable costs is obtained that follow the business conjunctural course.
Through the integrated supply the many single demands of purchase come convogliate towards the provider that to the accomplishment of the service it reassumes the activities carried out in an only document.
In this way it will be possible to reduce hundred of invoices in arrival in one single coming from from the provider.
The grouping extends to all documents and procedures that precede the invoicing.

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Figure 4.1: principle of the integrated supply Unitec. Source: www.unitec.it

For the products and the suppliers who re-enter in wrap B and C the price of the products to provision is not more in economic relation with the managerial costs insides in how much these exceeds of many times the value of the same goodses.
Obvious that in this case he is more interesting, to the fine economic, to take part on the costs and not on the prices.
It must consider that beyond to the cost reduction of the process, a optimization of the prices is obtained in synergy, due to the economy induced from the volume of purchase that is concentrated in the merceologiche areas and technological shared from more customers of the service which: Automobile, Automation, Chemistry, Blot of it tools.
The introduction of the integrated supply allows to obtain also improvements of the logistic flow.
The arrivals can be agree to you so that the acceptance goodses can happen more in not fragmented restricted way and. The warehouse operations could be concentrated and be velocizzate.
The dead times come therefore eliminate to you increasing the efficiency of the prelocated structures.
The activities of control and the relati to you documents of delivery are reduced to a pianificabile minimum.
The customer who decides, in function of the strategies of optimization and reingegnerization of the procedures, the level of participation.
UNITEC has developed an own easy introducibile modular application in the existing corporate structures, shaped on the business requirements, that the attainment concurs of immediately turns out to you found, and for every module applied. The modules predisposed from Unitec are three, and conceived for being it applies to you in sequenziale order.
With the application of the first module the management of the simple escapes of the demands for supplying is moved to Unitec without that the property of the goodses comes transferred; with according to module, to the service of escape of the demands for supplying, relative one to the management of the logistics and the administrative activities joins that, that it presupposes the transfer of the property of the goodses; the third application module, extends the outsourcing to the management of the warehouse and the data bank you of articles.
The activities transferable from are endured and it turns out to you are endured quantifiable.
The possible extensions of the modules can regard some services, like the reporting, that it allows, beyond to a precise consultation of turn out to you record to you, the analysis of the inner and external interferences and the suggestion of relative the possible solutions studied for reduce; moreover they are possible services of international search of suppliers alternated to you, of modernization on the lists of the prices.
UNITEC is made available to the shipment of part of the just personal near the enterprise customer, for one aimed management more of the operations. It is proposed moreover also like inner supplier of software applied to you, created on measure of the found requirements.
Through the complete performance of the outsourcing administrative the inner activities of the administration and the control are reduced radically: the customer must only interfacciarsi with Unitec communicating the amount and the type of goods wished with to the term of delivery and receiving the goods demanded with an only invoice and an only bubble of accompanyment through an only periodic delivery (every day, weekly magazine, salary to second of the requirements).

4.1.2. Customers UNITEC

UNITEC essentially addresses to all those enterprises that need of a support are in the search of suppliers, is in the management of the process of supplying, and in particular of industrial supplyings for members and systems of production.
In geographic within the reference market is Central Europe with particular attention for Italy and Germany.
In time UNITEC it has widened the productive fields of reference, inserting, like approval previously, in its park customers companies of the chemical, cartiero, naval field, steel mills, automation.
From the point of view of the geographic expansion factors which the European Union, strong relations with multinational companies with several branchs (office) in Europe and the competences of the staff, have allowed the UNITEC to enter in the entire European market and the countries of East-Europe.
Towards the end of years ninety it has been recruited to the inside of staff the UNITEC an agent who operates in the South American area, in particular of Brasi them, where many of the more important European enterprises have installed own branchs (office) of production.
The diagrams that follow illustrate the geographic distribution and the weight in terms of turnover of the Unitec customers.
The Italian preponderanza of customers is the result of the mission of the UNITEC and that is to support the Italian enterprises in their international purchases.
The German percentage of customers (12%) is explained from localization of the company, the linguistiche acquaintances, of the legislation and the market.

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Figure geographic 4.2:Distribuzione of customers UNITEC (source: our elaboration gives UNITEC to you 2004)

The rest of Europe, understanding like European Economic Community, constitutes 7%; it is this index of the fact that Unitec possesses the acquaintances mainly in order to concentrate just the turnover in the European area which turns out mainly gestibile.

grafico016

Figure 4.3: Turnover customers UNITEC (source: our elaboration gives UNITEC to you 2004)

The data more interesting turns out to come from Brasi them.
The presence of an agent and its collaborators is allowing the company to become part in more penetrating way in the market south American, even if the percentage of customers is relatively low is finding in recent months an sensitive increment is in reference to new stabler customers, is in reference to the volumes of products orders to you.
It is hypothetical that therefore this percentage is destined to increase, seen also completed the financial efforts and of the staff from the entire organization in such sense.
The remaining part is composed from situated companies in several parts of the world, but above all in the United States.

4.2. The comparison of expense between the costs of process of the inner and externalti supplying.

The content of the following paragraphs is fruit of the carried out professional experience near the UNITEC High-Tech Industrieprodukte Vertriebs GmbH.
In particular, thanks to give to you that me they have been puttinges to disposition, have been able to second develop to the principles of the Activity Based Costing the calculation of the cost of supplying process and an analysis cost-benefits of the terziarization of supplyings.
The study is based on gives real of a society customer to you of the Unitec, but it can be applied to whichever company of which the book values are known fundamental.
During the understood one it they will come considers you, in the first place, the costs of the inner process of supplying to the company customer of the Unitec.
Subsequently they will be considers the effects you of the activity carried out from the Unitec at first with the participation of the office acquires and then without the last, second participation of this shown modular optical from Unitec that sees it graduates it them terziarization of the supplying process.
Two hypotheses exist however that is to the base of this model:

  1. Ripetitività of the process for every ordinazione and every day of the year
  2. Absorption of the resources in the cycle of supplying of the products of wraps B and C to low cost (that they constitute 20% of the acquired value of) equal to a 80% of the resources the totals.

4.3. The costs of the process of inner supplying

Before proceeding to the definition and the assessment of the costs of the activities that re-enter in the process of inner supplying, it is necessary to describe the characteristics essential of the society considered necessary in order to set up the entire job.
The entire volume of purchase of materials catches up the amount of 30.000.000 to the year.
Of these 6.000.000 they are reported to the materials of you wrap B and C correspondents to 20% of the entire volume of purchase.
It is possible to calculate the medium value of the goodses acquired equal to 3.500? for a volume of approximately 8.570 pieces of material to the year.
Considering approximately 260 work days to you in a year we medium have a need of approximately 33 pieces of material to the day.
The regarding units the supplying process occupy the following number of persons:

  • The production unit occupies 60 workers who work in three turns (20 workers for turn);
  • The unit purchase occupies 8 persons engaged for 8 hours to the day;
  • The warehouse occupies 7 persons for 8 hours to the day;
  • The accounting occupies 5 persons for 8 hours to the day;
  • The administration occupies 6 persons for 8 hours to the day.

In one first phase, second the principles of the ABC, come calculated the costs of the resources consumed for the supplying process.
They come taken in consideration four types of costs:

  • costs for the staff;
  • Amortizations structures and blot some;
  • Energetic and material consumptions;
  • Other costs like as an example costs of pulizie, transfers, course of professional formation.

All these costs are brought back in the following table;

  Unit of production Purchases Warehouse Accounting Administration
Staff 1.000.000,00 250.000,00 200.000,00 150.000,00 200.000,00
Amortizations structures and blot some 1.400.000,00 25.000,00 100.000,00 25.000,00 25.000,00
Energy and Consumption materials 250.000,00 5.000,00 15.000,00 25.000,00 25.000,00
Others 155.000,00 140.000,00 130.000,00 55.000,00 55.000,00
Sum € 2.805.000,00 €420.000,00 € 445.000,00 € 255.000,00 €   305.000,00

Table 4.1: Structure of the costs of the society Unitec customer

Naturally these costs regard not only the activities for supplying but other asset.
In order to trace the part of the costs to charge to supplying, percentage must be calculated the quota reported to the single activities of supplying in relationship with all the working hours of every unit.
It is necessary therefore to decide, for an optimal time, allocation of cost of the single microactivities been involved in the process.
To such purpose we have used a module for the measurement of the times previously written up through one measurement directed in company.
For the calculation of the percentage to charge to the activities (Resource Cost Driver) we have considered the relationship between time used for the activity, and all the working hours available in the unit.
The formula analytics of the resource cost driver is following:

Time of activity (in minuteren) x Frequency of activity to the day
———————————————————————
Hours of job x 60 Min x Turns of job x Number of persons for turn

All the values will be approximate you to two figures after the virgola for reasons of simplification of the calculations.
The tables that will follow will illustrate the times and the quotas percentages of the microactivities carried out from several the units in reference to the supplying process.
As far as the production unit as an example the percentage reported to the verification of the need of the materials is equal to:

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in the same way percentage as far as the demand of purchase order (RDO is calculated the quota), the demand of approval, the approval and the emission of the demand of purchase.
As far as the activity of prompt it is telephone it is for means fax, this hard in average five minuteren and has place two times to the day.
From that it turns out:

Demand for material Time (in minuteren) Quota Percentage
Need of material 5 0,57%
Demanded formulation RDO 4 0,46%
Demand approval 2 0,23%
Approval 2 0,23%
Emission RDO 9 1,03%
You speed up telephone 5 0,03%
Sum 27 2,55%

Table 4. 2: times and quotas percentages of the activity of demand for material (inner process)

In other way the unit is behaved acquires.
The activity of reception of the hard material demand for altogether 35 minuteren and is an activity that is repeated only once to the day, for which:

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lthe construction and the emission of the order are given give:

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the reason of that is due to the fact, than from one demanded medium of 33 articles from part of the production unit, the unit purchases constructs and emits 22 ordinazioni accorpando some articles in an only ordinazione.
These values are of reference also as far as other asset ad.eccezione.del so-called disturbance of process.
The prompt one of the suppliers through fax hard three minuteren and has place to the day once, while, for hard telephone four minuteren and has place two times to the day.
Therefore:

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Ordinazione Time (in minuteren) Quota Percentage
To receive the RDO 35 0,91%
To emit the order 12 6,88%
To demand Confirmation 5 2,86%
To distribute copies 3 1,72%
To record ordinazioni 4 2,29%
To speed up the suppliers 7 0,29%
Sum 66 14,95%

Table 4. 3: times and quotas percentages of the ordinazione activity (inner process)

As far as the warehouse , the reception activity goodses repeats in average twenty times from which:

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The control of the goods happens for every tidy article:

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Eventual clarifications with the suppliers medium have the duration of twelve minuteren, while the clarifications with the unit petitioner the material last in average five minuteren and they are repeated once of usual to the day, from which:

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Reception goodses Time (in minuteren) Quota Percentage
Acceptances of goods 12 7,14%
Controls of goods 4 3,93%
Clarifications with suppliers 17 0,51%
Sum 33 11,58%

Table 4. 4: times and quotas percentages of the reception activity goodses (inner process)

In accounting the activity of reception of the invoices hard altogether 25 minuteren.
Of these 20 minuteren for the division and the distribution of the mail and the fax in entrance are necessary.
For which:

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Moreover:

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for which the percentage of loading he is equal to:
5,42%

The clarifications for the not consistent invoices last 8 minuteren and are repeated three times to the day:

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Control of the invoices Time (in minuteren) Quota Percentage
Reception invoices 25 5,42%
Approval invoices 3 2,75%
Management not consistent invoices 8 1,00%
Sum 36 9,17%

Table 4. 5: times and quotas percentages of the control activity invoices (inner process)

For the activities reported to the administration are worth following calculates:

Payment invoices:

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Approval invoices:

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Management not consistent invoices:

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Payment invoices Time (in minuteren) Quota Percentage
Payment invoices 26 19,86%
Recording invoices 5 3,82%
Clarifications with the banks 15 1,04%
Sum 46 24,72%

Table 4. 6: times and quotas percentages of the activity of payment of the invoices (inner process)

Hour the single types of costs must be associate you to the activities of the process of supplying based on the found percentages.
The first type of costs defines the costs of the staff that piles for the unit of production to 1.000.000 of, for the unit it acquires to 250.000, the warehouse to 200.000, for the accounting to 150.000 and for the administration to 200.000.
These values are multiply you for the quota percentage of every activity of the process of supplying of the single units.
This attribution of the costs is illustrated in the following table.

Costs for the staff Quota Percentage Costs of the activity Activity
Unit of production: 0,57% €               5.700,00 Need of material
1.000.000 0,46% €               4.600,00 Demanded formulation RDO
0,23% €                2.300,00 Demand approval
0,23% €               2.300,00 Approval
1,03% €             10.300,00 Emission RDO
0,03% €                 300,00 You speed up telephone
2,55% €             25.500,00 Sum for the activity: demand for material
Unit of purchase: 0,91% €               2.275,00 To receive the RDO
250.000 6,88% €             17.200,00 To emit the order
2,86% €               7.150,00 To demand Confirmation
1,72% €               4.300,00 To distribute copies
2,29% €               5.725,00 To record ordinazioni
0,29% €                 725,00 To speed up the suppliers
14,95% €           37.375,00 Sum for the activity: Ordinazione
Warehouse 7,14% €             14.280,00 Acceptances of goods
200.000 3,93% €               7.860,00 Controls of goods
0,51% €               1.020,00 Clarifications with suppliers
11,58% €             23.160,00 Sum for the activity: Reception goodses
Accounting: 5,42% €               8.130,00 Reception invoices
150.000 2,75% €               4.125,00 Approval invoices
1,00% €               1.500,00 Management not consistent invoices
9,17% €             13.755,00 Sum for the activity: Control Invoices
Administration: 19,86% €             39.720,00 Payment invoices
200.000 3,82% €               7.640,00 Recording invoices
1,04% €               2.080,00 Clarifications with the banks
24,72% €               49.440,00 Sum for the activity: Payment Invoices

Table 4. 7: Allocation of cost for the staff (inner process)

The second voice of cost is the amortizations structures and machinery to being second allots in the various activities the same percentages to you of loading previously calculated.
The classification is illustrated in the following table

Stutture amortizations and Blot some Quota Percentage Costs of the activity Activity
Unit of production: 0,57% €               7.980,00 Need of material
1.400.000 0,46% €               6.440,00 Demanded formulation RDO
0,23% €               3.220,00 Demand approval
0,23% €               3.220,00 Approval
1,03% €             14.420,00 Emission RDO
0,03% €                 420,00 You speed up telephone
2,55% €            35.700,00 Sum for the activity: demand for material
Unit of purchase: 0,91% €                 227,50 To receive the RDO
25.000 6,88% €               1.720,00 To emit the order
2,86% €                 715,00 To demand Confirmation
1,72% €                 430,00 To distribute copies
2,29% €                 572,50 To record ordinazioni
0,29% €                   72,50 To speed up the suppliers
14,95% €              3.737,50 Sum for the activity: Ordinazione
Warehouse 7,14% €               7.140,00 Acceptances of goods
100.000 3,93% €               3.930,00 Controls of goods
0,51% €                 510,00 Clarifications with suppliers
11,58% €             11.580,00 Sum for the activity: Reception goodses
Accounting: 5,42% €               1.355,00 Reception invoices
25.000 2,75% €                 687,50 Approval invoices
1,00% €                 250,00 Management not consistent invoices
9,17% €               2.292,50 Sum for the activity: Control Invoices
Administration: 19,86% €               4.965,00 Payment invoices
25.000 3,82% €                 955,00 Recording invoices
1,04% €                 260,00 Clarifications with the banks
24,72% €               6.180,00 Sum for the activity: Payment Invoices

Table 4. 8: Allocation of cost for amortizations structures and machines (inner process)

The next tables illustrate the allocation of cost of the material energy and the consumption and the other costs .
This last they comprise expenses of pulizie, transfers, course of professional formation.

Material energy and consumption Quota Percentage Costs of the activity Activity
Unit of production: 0,57% €               1.425,00 Need of material
250.000 0,46% €               1.150,00 Demanded formulation RDO
0,23% €                 575,00 Demand approval
0,23% €                 575,00 Approval
1,03% €               2.575,00 Emission RDO
0,03% €                   75,00 You speed up telephone
2,55% €              6.375,00 Sum for the activity: demand for material
Unit of purchase: 0,91% €                   45,50 To receive the RDO
5.000 6,88% €                 344,00 To emit the order
2,86% €                 143,00 To demand Confirmation
1,72% €                   86,00 To distribute copies
2,29% €                 114,50 To record ordinazioni
0,29% €                   14,50 To speed up the suppliers
14,95% €                747,50 Sum for the activity: Ordinazione
Warehouse 7,14% €               1.071,00 Acceptances of goods
15.000 3,93% €                 589,50 Controls of goods
0,51% €                   76,50 Clarifications with suppliers
11,58% €               1.737,00 Sum for the activity: Reception goodses
Accounting: 5,42% €               1.355,00 Reception invoices
25.000 2,75% €                 687,50 Approval invoices
1,00% €                 250,00 Management not consistent invoices
9,17% €               2.292,50 Sum for the activity: Control Invoices
Administration: 19,86% €               4.965,00 Payment invoices
25.000 3,82% €                 955,00 Recording invoices
1,04% €                 260,00 Clarifications with the banks
24,72% €               6.180,00 Sum for the activity: Payment Invoices

Table 4. 9: Allocation of cost for material energy and consumption (inner process)

 

Other costs Quota Percentage Costs of the activity Activity
Unit of production: 0,57% €                 883,50 Need of material
155.000 0,46% €                 713,00 Demanded formulation RDO
0,23% €                 356,50 Demand approval
0,23% €                 356,50 Approval
1,03% €               1.596,50 Emission RDO
0,03% €                   46,50 You speed up telephone
2,55% €              3.952,50 Sum for the activity: demand for material
Unit of purchase: 0,91% €               1.274,00 To receive the RDO
140.000 6,88% €               9.632,00 To emit the order
2,86% €               4.004,00 To demand Confirmation
1,72% €               2.408,00 To distribute copies
2,29% €               3.206,00 To record ordinazioni
0,29% €                 406,00 To speed up the suppliers
14,95% €           20.930,00 Sum for the activity: Ordinazione
Warehouse 7,14% €               9.282,00 Acceptances of goods
130.000 3,93% €               5.109,00 Controls of goods
0,51% €                 663,00 Clarifications with suppliers
11,58% €             15.054,00 Sum for the activity: Reception goodses
Accounting: 5,42% €               2.981,00 Reception invoices
55.000 2,75% €               1.512,50 Approval invoices
1,00% €                 550,00 Management not consistent invoices
9,17% €               5.043,50 Sum for the activity: Control Invoices
Administration: 19,86% €             10.923,00 Payment invoices
55.000 3,82% €               2.101,00 Recording invoices
1,04% €                 572,00 Clarifications with the banks
24,72% €             13.596,00 Sum for the activity: Payment Invoices

Table 4. 10: Allocation of the other costs (inner process)

Hour the costs totals of the single activities and the entire process of supplying must be trace through the sum of the different types to you of costs.
These values are brought back in the following table

Cost of the Process Staff Amortizations Structure and Blot some Energy and consumption of material Others activity costs
Need of material €     5.700,00 €   7.980,00 €   1.425,00 €       883,50 15.988,50
Demanded formulation RDO €     4.600,00 €   6.440,00 €   1.150,00 €       713,00 12.903,00
Demand approval €     2.300,00 €   3.220,00 €       575,00 €       356,50 6.451,50
Approval €     2.300,00 €    3.220,00 €       575,00 €       356,50 6.451,50
Emission RDO €   10.300,00 €   14.420,00 €   2.575,00 €   1.596,50 28.891,50
You speed up telephone €         300,00 €       420,00 €         75,00 €        46,50 841,50
Sum for the activity: demand for material €   25.500,00 €   35.700,00 €   6.375,00 €   3.952,50 71.527,50
To receive the RDO €     2.275,00 €       227,50 €         45,50 €   1.274,00 3.822,00
To emit the order €   17.200,00 €   1.720,00 €       344,00 €   9.632,00 28.896,00
To demand Confirmation €     7.150,00 €       715,00 €       143,00 €   4.004,00 12.012,00
To distribute copies €     4.300,00 €       430,00 €         86,00 €   2.408,00 7.224,00
To record ordinazioni €     5.725,00 €       572,50 €       114,50 €   3.206,00 9.618,00
To speed up the suppliers €          725,00 €         72,50 €         14,50 €       406,00 1.218,00
Sum for the activity: Ordinazione €   37.375,00 €   3.737,50 €       747,50 €   20.930,00 62.790,00
Acceptances of goods €   14.280,00 €   7.140,00 €   1.071,00 €   9.282,00 31.773,00
Controls of goods €     7.860,00 €   3.930,00 €       589,50 €   5.109,00 17.488,50
Clarifications with suppliers €     1.020,00 €       510,00 €        76,50 €       663,00 2.269,50
Sum for the activity: Reception goodses €   23.160,00 €   11.580,00 €   1.737,00 €   15.054,00 51.531,00
Reception invoices €     8.130,00 €   1.355,00 €   1.355,00 €   2.981,00 13.821,00
Approval invoices €     4.125,00 €       687,50 €       687,50 €   1.512,50 7.012,50
Management not consistent invoices €     1.500,00 €       250,00 €       250,00 €       550,00 2.550,00
Sum for the activity: Control Invoices €   13.755,00 €   2.292,50 €   2.292,50 €   5.043,50 23.383,50
Payment invoices €   39.720,00 €   4.965,00 €   4.965,00 €   10.923,00 60.573,00
Recording invoices €     7.640,00 €       955,00 €       955,00 €   2.101,00 11.651,00
Clarifications with the banks €     2.080,00 €       260,00 €       260,00 €       572,00 3.172,00
Sum for the activity: Payment Invoices €   49.440,00 €   6.180,00 €   6.180,00 €   13.596,00 75.396,00
Sum total €   149.230,00 €   59.490,00 €   17.332,00 €   58.576,00 284.628,00

Table 4. 11: The inner costs of the supplying process.

Therefore it turns out that for the entire process of supplying the annual costs are equal to 284.628.
Considering the hypotheses of base of the model, it turns out that 80% of the resources are consumed for supplying of the materials of wrap B and C.
The situation on the costs of process for supplying of the materials of wraps B and C is illustrated in table 4.12.

Activity Costs Totals Costs for the approvv. of wrap To (20%) Costs for the approvv. of wrap B and C (80%)
Need of material €             15.988,50 €               3.197,70 €               12.790,80
Demanded formulation RDO €             12.903,00 €               2.580,60 €               10.322,40
Demand approval €               6.451,50 €               1.290,30 €               5.161,20
Approval €               6.451,50 €               1.290,30 €                5.161,20
Emission RDO €             28.891,50 €               5.778,30 €               23.113,20
You speed up telephone €                 841,50 €                 168,30 €                 673,20
Sum for the activity: demand for material €             71.527,50 €             14.305,50 €               57.222,00
To receive the RDO €               3.822,00 €                 764,40 €               3.057,60
To emit the order €             28.896,00 €               5.779,20 €               23.116,80
To demand Confirmation €             12.012,00 €               2.402,40 €               9.609,60
To distribute copies €              7.224,00 €               1.444,80 €               5.779,20
To record ordinazioni €               9.618,00 €               1.923,60 €               7.694,40
To speed up the suppliers €               1.218,00 €                 243,60 €                 974,40
Sum for the activity: Ordinazione €             62.790,00 €             12.558,00 €               50.232,00
Acceptances of goods €             31.773,00 €              6.354,60 €               25.418,40
Controls of goods €             17.488,50 €               3.497,70 €               13.990,80
Clarifications with suppliers €               2.269,50 €                 453,90 €              1.815,60
Sum for the activity: Reception goodses €             51.531,00 €             10.306,20 €               41.224,80
Reception invoices €             13.821,00 €               2.764,20 €               11.056,80
Approval invoices €               7.012,50 €               1.402,50 €               5.610,00
Management not consistent invoices €               2.550,00 €                 510,00 €               2.040,00
Sum for the activity: Control Invoices €             23.383,50 €               4.676,70 €               18.706,80
Payment invoices €             60.573,00 €             12.114,60 €               48.458,40
Recording invoices €             11.651,00 €               2.330,20 €               9.320,80
Clarifications with the banks €               3.172,00 €                 634,40 €               2.537,60
Sum for the activity: Payment Invoices €             75.396,00 €             15.079,20 €               60.316,80
Sum total €           284.628,00 €             56.925,60 €             227.702,40

Table 4.12: The inner costs of the process of supplying for it wrap B and C

The costs of the process of inner supplying of the materials of wrap B and C piles therefore to 227,702,40.
For being able to concur a comparison with the Outsourcing-Option they will be considers you, in the next paragraph the costs of the terziarization of the process of supplying of the products of wrap B and C.

4.4. The costs of the externalization of the supplying process.

Also the assessment of the costs legacies to the externalization of the supplying process is based on the principle of the activity based costing.
In the within of this job the effects of the relation tightened with Unitec must in the first place be measured, on the single activities of the process of supplying of the society in issue.
It is made of the terziarization interest a period of two years, from 2001 to 2003, in which the society customer it has undertaken one partnership with Unitec in order to operate the Outsourcing of supplyings.
The increase of this decision has been graduates them near the customer, so that the inner process of supplying of the products of wraps B and C has initially endured a reduction of the workload of the unit acquires and subsequently it has been able to carry out the process for the products of you wrap B and C without the participation of the unit acquires.
Both this is made will be developed in the paragraphs succeeded considering like gives you of departure the structure to you of the costs illustrated in the table the 4.1, effects of the Outsourcing is then confronts to you with the situation of the costs without the partnership of the Unitec.

4.4.1. The costs of the externalization of the process of supplying with the participation of the unit acquire.

This paragraph analyzes the intermediate phase to the Outsourcing of supplyings, in which the unit purchases it participates to supplying of the products of you wrap B and C.
Also in this case they will be finds the times of the single activities and the percentage to you of loading of the costs on the activities.
The activity of demand for material of the unit production remains invariata in this phase, for which it is the times that the percentages of rispecchiano loading the situation previously analyzed.

Demand for material Time (in minuteren) Quota Percentage
Need of material 5 0,57%
Demanded formulation RDO 4 0,46%
Demand approval 2 0,23%
Approval 2 0,23%
Emission RDO 9 1,03%
You speed up telephone 5 0,03%
Sum 27 2,55%

Table 4. 13: times and quotas percentages of the activity of demand for material in the Outsourcing of supplyings with the participation of the unit acquire.

The first changes are recorded in the activity of ordinazione of the materials of the unit acquire.
The 22 ordinazioni of the inner process become hour medium 5,4 ordinazioni to the day for materials of wrap To, B and C.
The ordinazione for the materials of more wraps hard B and C to along, but it is sent only once to Unitec.
The construction of the ordinazione as an example turns out to be:

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The percentage of the prompt ones towards the suppliers of materials of wraps To piles to:

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Ordinazione Time (in minuteren) Quota Percentage
To receive the RDO 35 0,91%
To emit the order 20 2,81%
To demand Confirmation 6 0,84%
To distribute copies 3 0,42%
To record ordinazioni 4 0,56%
To speed up the suppliers 7 0,14%
Sum 75 5,68%

Table 4. 14: times and quotas percentages of the activity of ordinazione of the material in the Outsourcing of supplyings with the participation of the unit acquire.

Also in the warehouse it above all changes to the allocation of cost thanks to the effects of the service of the supply integrated offered from the Unitec, described in the previous paragraphs.
The corresponding deliveries and relative verifications to the warehouse activity turn out reduced.
That allows also an improvement of the logistic flow of the materials; the incomes goodses can be organize to you better so that the acceptance goodses does not happen in irregular way.
The twenty medium deliveries are reduced to 4,2 in average to the day, since happen only a delivery to the week for the goodses of wrap B and C. the control of the goods hour is executed 7,6 times in average to the day, in fact, the regarding deliveries the materials of wrap B and C demands more time, in how much is material different between they.
The acceptance and the controls of goods respective turn out to be:

grafico032

and:

grafico033

with the survey of the administration of the suppliers from part of the Unitec the activity remarkablly has reduced to the inside of the enterprise customer.
Unitec identifies and trains disturbs of process that they happen for the ordinazioni managed from she, the clarifications with the enterprise customer lasts more to along but they are rarer.
For which:

grafico034

Reception goodses Time (in minuteren) Quota Percentage
Acceptances of goods 40 5,00%
Controls of goods 12 2,71%
Clarifications with suppliers 20 0,26%
Sum 72 7,97%

Table 4. 15: times and quotas percentages of the reception activity goodses in the Outsourcing of supplyings with the participation of the unit acquire.

The tidy positions and relati you the costs are represent to you medium on an only emitted cumulative invoice from Unitec once to the month instead of one pluralità of invoices.
The number of the invoices comes down from 22 to 4,45 to the day.
For which it is estimated that in accounting the percentage of loading for the reception of the invoices is given they give:

grafico035

The management of the not consistent invoices only once happens and hard 10 minuteren:

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Control of the invoices Time (in minuteren) Quota Percentage
Reception invoices 20 1,55%
Approval invoices 3 0,56%
Management not consistent invoices 10 0,42%
Sum 33 2,53%

Table 4.16: times and quotas percentages of the control activity invoices in the Outsourcing of supplyings with the participation of the unit acquire.

Also for the administration the frequency for the development of the payment comes down from 22 to 4,45 to the day.
For which it will be had:

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and:

grafico038

the time for the clarification with the banks remains invariato instead:

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Payment invoices Time (in minuteren) Quota Percentage
Payment invoices 26 4,02%
Recording invoices 5 0,77%
Clarifications with the banks 15 1,04%
Sum 46 5,83%

Table 4. 17: times and quotas percentages of the payment activity invoices in the Outsourcing of supplyings with the participation of the unit acquire.

On the base of these percentages, new hour of associating the single costs to the activities must.
Like previously, the first tipologia of cost regards costs for the staff

Costs for the staff Quota Percentage Costs of the activity Activity
Unit of production: 0,57% €               5.700,00 Need of material
1.000.000 0,46% €               4.600,00 Demanded formulation RDO
0,23% €               2.300,00 Demand approval
0,23% €               2.300,00 Approval
1,03% €             10.300,00 Emission RDO
0,03% €                 300,00 You speed up telephone
2,55% €             25.500,00 Sum for the activity: demand for material
Unit of purchase: 0,91% €               2.275,00 To receive the RDO
250.000 2,81% €               7.025,00 To emit the order
0,84% €               2.100,00 To demand Confirmation
0,42% €                1.050,00 To distribute copies
0,56% €               1.400,00 To record ordinazioni
0,14% €                 350,00 To speed up the suppliers
5,68% €             14.200,00 Sum for the activity: Ordinazione
Warehouse 5,00% €             10.000,00 Acceptances of goods
200.000 2,71% €               5.420,00 Controls of goods
0,26% €                 520,00 Clarifications with suppliers
7,97% €            15.940,00 Sum for the activity: Reception goodses
Accounting: 1,55% €               2.325,00 Reception invoices
150.000 0,56% €                 840,00 Approval invoices
0,42% €                 630,00 Management not consistent invoices
2,53% €               3.795,00 Sum for the activity: Control Invoices
Administration: 4,02% €               8.040,00 Payment invoices
200.000 0,77% €               1.540,00 Recording invoices
1,04% €               2.080,00 Clarifications with the banks
5,83% €             11.660,00 Sum for the activity: Payment Invoices

Table 4. 18: Allocation of cost for the staff in the Outsourcing of supplyings with the participation of the unit acquires.

On the amortizations structures and it blots of it the imputation of the costs turns out from the following table:

Stutture amortizations and Blot some Quota Percentage Costs of the activity Activity
Unit of production: 0,57% €               7.980,00 Need of material
1.400.000 0,46% €               6.440,00 Demanded formulation RDO
0,23% €               3.220,00 Demand approval
0,23% €               3.220,00 Approval
1,03% €             14.420,00 Emission RDO
0,03% €                 420,00 You speed up telephone
2,55% €             35.700,00 Sum for the activity: demand for material
Unit of purchase: 0,91% €                 227,50 To receive the RDO
25.000 2,81% €                 702,50 To emit the order
0,84% €                 210,00 To demand Confirmation
0,42% €                 105,00 To distribute copies
0,56% €                 140,00 To record ordinazioni
0,14% €                   35,00 To speed up the suppliers
5,68% €               1.420,00 Sum for the activity: Ordinazione
Warehouse 5,00% €               5.000,00 Acceptances of goods
100.000 2,71% €               2.710,00 Controls of goods
0,26% €                 260,00 Clarifications with suppliers
7,97% €               7.970,00 Sum for the activity: Reception goodses
Accounting: 1,55% €                 387,50 Reception invoices
25.000 0,56% €                 140,00 Approval invoices
0,42% €                 105,00 Management not consistent invoices
2,53% €                 632,50 Sum for the activity: Control Invoices
Administration: 4,02% €              1.005,00 Payment invoices
25.000 0,77% €                 192,50 Recording invoices
1,04% €                 260,00 Clarifications with the banks
5,83% €               1.457,50 Sum for the activity: Payment Invoices

Table 4. 19: Allocation of cost for amortizations structures and blots some in the Outsourcing of supplyings with the participation of the unit acquires.

For the material energy and consumption it turns out:

Material energy and consumption Quota Percentage Costs of the activity Activity
Unit of production: 0,57% €               1.425,00 Need of material
250.000 0,46% €               1.150,00 Demanded formulation RDO
0,23% €                 575,00 Demand approval
0,23% €                 575,00 Approval
1,03% €               2.575,00 Emission RDO
0,03% €                   75,00 You speed up telephone
2,55% €               6.375,00 Sum for the activity: demand for material
Unit of purchase: 0,91% €                   45,50 To receive the RDO
5.000 2,81% €                 140,50 To emit the order
0,84% €                   42,00 To demand Confirmation
0,42% €                   21,00 To distribute copies
0,56% €                   28,00 To record ordinazioni
0,14% €                    7,00 To speed up the suppliers
5,68% €                 284,00 Sum for the activity: Ordinazione
Warehouse 5,00% €                 750,00 Acceptances of goods
15.000 2,71% €                 406,50 Controls of goods
0,26% €                   39,00 Clarifications with suppliers
7,97% €               1.195,50 Sum for the activity: Reception goodses
Accounting: 1,55% €                 387,50 Reception invoices
25.000 0,56% €                 140,00 Approval invoices
0,42% €                 105,00 Management not consistent invoices
2,53% €                 632,50 Sum for the activity: Control Invoices
Administration: 4,02% €              1.005,00 Payment invoices
25.000 0,77% €                 192,50 Recording invoices
1,04% €                 260,00 Clarifications with the banks
5,83% €               1.457,50 Sum for the activity: Payment Invoices

Table 4.20: Allocation of cost for material energy and consumption in the Outsourcing of supplyings with the participation of the unit acquires.

4.4.1. The costs of the externalization of the process of supplying with the participation of the unit acquire.

And finally for the other consumptions the allocation turns out:

Others Quota Percentage Costs of the activity Activity
Unit of production: 0,57% €                 883,50 Need of material
155.000 0,46% €                 713,00 Demanded formulation RDO
0,23% €                 356,50 Demand approval
0,23% €                 356,50 Approval
1,03% €               1.596,50 Emission RDO
0,03% €                   46,50 You speed up telephone
2,55% €               3.952,50 Sum for the activity: demand for material
Unit of purchase: 0,91% €               1.274,00 To receive the RDO
140.000 2,81% €               3.934,00 To emit the order
0,84% €               1.176,00 To demand Confirmation
0,42% €                 588,00 To distribute copies
0,56% €                 784,00 To record ordinazioni
0,14% €                 196,00 To speed up the suppliers
5,68% €               7.952,00 Sum for the activity: Ordinazione
Warehouse 5,00% €               6.500,00 Acceptances of goods
130.000 2,71% €               3.523,00 Controls of goods
0,26% €                 338,00 Clarifications with suppliers
7,97% €             10.361,00 Sum for the activity: Reception goodses
Accounting: 1,55% €                 852,50 Reception invoices
55.000 0,56% €                 308,00 Approval invoices
0,42% €                 231,00 Management not consistent invoices
2,53% €               1.391,50 Sum for the activity: Control Invoices
Administration: 4,02% €              2.211,00 Payment invoices
55.000 0,77% €                 423,50 Recording invoices
1,04% €                 572,00 Clarifications with the banks
5,83% €               3.206,50 Sum for the activity: Payment Invoices

Table 4. 21: Allocation of cost for other consumptions in the Outsourcing of supplyings with the participation of the unit acquires.

Now they will be calculates the costs totals to you of the process of supplying therefore like the costs of the activities based on the sum of the different types of expenses in this first configuration of outsourcing

Cost of the Process Staff Amortizations Structure and Blot some Energy and consumption of material Others activity costs
Need of material €     5.700,00 €   7.980,00 €   1.425,00 €       883,50 15.988,50
Demanded formulation RDO €     4.600,00 €   6.440,00 €   1.150,00 €       713,00 12.903,00
Demand approval €     2.300,00 €   3.220,00 €       575,00 €       356,50 6.451,50
Approval €     2.300,00 €   3.220,00 €       575,00 €       356,50 6.451,50
Emission RDO €   10.300,00 €   14.420,00 €   2.575,00 €   1.596,50 28.891,50
You speed up telephone €         300,00 €       420,00 €         75,00 €         46,50 841,50
Sum for the activity: demand for material €   25.500,00 €   35.700,00 €   6.375,00 €   3.952,50 71.527,50
To receive the RDO €     2.275,00 €        227,50 €         45,50 €   1.274,00 3.822,00
To emit the order €     7.025,00 €       702,50 €       140,50 €   3.934,00 11.802,00
To demand Confirmation €     2.100,00 €       210,00 €         42,00 €   1.176,00 3.528,00
To distribute copies €     1.050,00 €       105,00 €         21,00 €       588,00 1.764,00
To record ordinazioni €     1.400,00 €       140,00 €         28,00 €       784,00 2.352,00
To speed up the suppliers €         350,00 €         35,00 €           7,00 €       196,00 588,00
Sum for the activity: Ordinazione €   14.200,00 €   1.420,00 €       284,00 €   7.952,00 23.856,00
Acceptances of goods €   10.000,00 €   5.000,00 €       750,00 €   6.500,00 22.250,00
Controls of goods €     5.420,00 €   2.710,00 €       406,50 €   3.523,00 12.059,50
Clarifications with suppliers €         520,00 €       260,00 €         39,00 €       338,00 1.157,00
Sum for the activity: Reception goodses €   15.940,00 €   7.970,00 €   1.195,50 €   10.361,00 35.466,50
Reception invoices €     2.325,00 €       387,50 €       387,50 €       852,50 3.952,50
Approval invoices €         840,00 €       140,00 €       140,00 €       308,00 1.428,00
Management not consistent invoices €         630,00 €       105,00 €       105,00 €       231,00 1.071,00
Sum for the activity: Control Invoices €     3.795,00 €       632,50 €       632,50 €   1.391,50 6.451,50
Payment invoices €     8.040,00 €   1.005,00 €   1.005,00 €   2.211,00 12.261,00
Recording invoices €     1.540,00 €       192,50 €       192,50 €       423,50 2.348,50
Clarifications with the banks €     2.080,00 €       260,00 €       260,00 €       572,00 3.172,00
Sum for the activity: Payment Invoices €   11.660,00 €   1.457,50 €   1.457,50 €   3.206,50 17.781,50
Sum total €   71.095,00 €   47.180,00 €   9.944,50 €   26.863,50 155.083,00

Table 4. 22: The costs of the process in the Outsourcing of supplyings with the participation of the unit acquire.

The costs of the supplying process anniversaries pile hour to 155.083,00.
In order to understand the effects of the relation with Unitec it must calculate the costs of the process of supplying for the materials of you wrap B and C as difference between the costs totals and the costs legacies to supplying of materials of wraps not interested from the process of Outsourcing.

Activity Costs Totals Costs for the approvv. of wrap To Costs for the approvv. of wrap B and C
Need of material €             15.988,50 €              3.197,70 €             12.790,80
Demanded formulation RDO €             12.903,00 €               2.580,60 €             10.322,40
Demand approval €               6.451,50 €               1.290,30 €              5.161,20
Approval €               6.451,50 €               1.290,30 €               5.161,20
Emission RDO €             28.891,50 €               5.778,30 €             23.113,20
You speed up telephone €                 841,50 €                 168,30 €                 673,20
Sum for the activity: demand for material €             71.527,50 €             14.305,50 €             57.222,00
To receive the RDO €                3.822,00 €                 764,40 €               3.057,60
To emit the order €             11.802,00 €               5.779,20 €               6.022,80
To demand Confirmation €               3.528,00 €                2.402,40 €               1.125,60
To distribute copies €               1.764,00 €               1.444,80 €                 319,20
To record ordinazioni €               2.352,00 €               1.923,60 €                 428,40
To speed up the suppliers €                 588,00 €                 243,60 €                 344,40
Sum for the activity: Ordinazione €             23.856,00 €             12.558,00 €            11.298,00
Acceptances of goods €             22.250,00 €               6.354,60 €             15.895,40
Controls of goods €             12.059,50 €               3.497,70 €               8.561,80
Clarifications with suppliers €               1.157,00 €                 453,90 €                 703,10
Sum for the activity: Reception goodses €             35.466,50 €             10.306,20 €             25.160,30
Reception invoices €               3.952,50 €               2.764,20 €               1.188,30
Approval invoices €               1.428,00 €               1.402,50 €                   25,50
Management not consistent invoices €               1.071,00 €                 510,00 €                 561,00
Sum for the activity: Control Invoices €               6.451,50 €               4.676,70 €               1.774,80
Payment invoices €             12.261,00 €             12.114,60 €                 146,40
Recording invoices €               2.348,50 €               2.330,20 €                   18,30
Clarifications with the banks €               3.172,00 €                 634,40 €               2.537,60
Sum for the activity: Payment Invoices €             17.781,50 €             15.079,20 €               2.702,30
Sum total €           155.083,00 €             56.925,60 €             98.157,40

Table 4. 23: The costs of process for it wrap B and C in the Outsourcing of supplyings with the participation of the unit acquires.

Therefore expenses of supplying for it wrap B and C turns out equal to 98.157,40? .
For being able to measure the effects of the relation with Unitec, it must confront these costs with the inner costs of the process.

 

Activity Inner Process Outsourcing of supplyings (1) Difference
Need of material €             12.790,80 €            12.790,80 €                       –
Demanded formulation RDO €             10.322,40 €               10.322,40 €                       –
Demand approval €             5.161,20 €               5.161,20 €                          –
Approval €             5.161,20 €               5.161,20 €                       –
Emission RDO €             23.113,20 €               23.113,20 €                       –
You speed up telephone €                 673,20 €                 673,20 €                       –
Sum for the activity: demand for material €           57.222,00 €               57.222,00 €                       –
To receive the RDO €             3.057,60 €               3.057,60 €                       –
To emit the order €             23.116,80 €               6.022,80 17.094,00
To demand Confirmation €             9.609,60 €               1.125,60 8.484,00
To distribute copies €             5.779,20 €                 319,20 5.460,00
To record ordinazioni €             7.694,40 €                 428,40 7.266,00
To speed up the suppliers €                 974,40 €                 344,40 630,00
Sum for the activity: Ordinazione €           50.232,00 €               11.298,00 38.934,00
Acceptances of goods €             25.418,40 €               15.895,40 9.523,00
Controls of goods €             13.990,80 €               8.561,80 5.429,00
Clarifications with suppliers €             1.815,60 €                 703,10 1.112,50
Sum for the activity: Reception goodses €           41.224,80 €               25.160,30 16.064,50
Reception invoices €             11.056,80 €               1.188,30 9.868,50
Approval invoices €             5.610,00 €                   25,50 5.584,50
Management not consistent invoices €             2.040,00 €                 561,00 1.479,00
Sum for the activity: Control Invoices €           18.706,80 €               1.774,80 16.932,00
Payment invoices €             48.458,40 €                 146,40 48.312,00
Recording invoices €             9.320,80 €                   18,30 9.302,50
Clarifications with the banks €             2.537,60 €               2.537,60 €                       –
Sum for the activity: Payment Invoices €           60.316,80 €               2.702,30 57.614,50
Sum total €           227.702,40 €              98.157,40 129.545,00

Table 4. 24: Comparison of the costs of process for supplying of materials of wraps B and C (Outsourcing of supplyings (1)

The result extension a saving of the costs of equal process to 129.545, that it corresponds to 57% of the inner costs of the supplying process.
In the final paragraphs they will come taken in consideration also other important aspects for the choice of outsourcing like the Unitec commission and the costs of warehouse lying.

4.4.2. The costs of the externalization of the process of supplying without the participation of the unit acquire.

From the 2002 customer it has chosen to put into effect a shape of outsourcing in which the unit it acquires does not have to be taken care of supplying of the materials of you wrap B and C.
This situation will be analyzed in this paragraph.
In the phase of demand for material from part of the unit production the first activities remain immutate. They only differ after the approval of the demand of order.
In the following table the times of the activity are equal to the previous situations, but the frequency of the emission of the demand and the prompt ones of the unit acquires is reduced respective to 6,6 and 0,4 times to the day since regards only the purchases of wraps Consequently the quotas percentages of the costs turns out from the following table:

Demand for material Time (in minuteren) Quota Percentage
Need of material 5 0,57%
Demanded formulation RDO 4 0,46%
Demand approval 2 0,23%
Approval 2 0,23%
RDO(fascia Emission To) 9 0,21%
You speed up telefonici(fascia To) 5 0,01%
Sum 27 1,71%

Table 4. 25: times and quotas percentages of the activity of demand for material in the Outsourcing of supplyings without the participation of the unit acquire.

For the purchases of wrap B and C, supplying it does not demand no activity of the unit that is acquires, because the production unit receives the task of being in relation directed with the only supplier of material of wraps B and C, the Unitec.
The production unit therefore supplies to the activities: emission of the order, demand confirmation, distribution of the copies to the accounting, recording of the ordinazioni and prompt to the Unitec.
These activities come carried out in average two times to the day so that it turns out:
time to the day, for which:

grafico040

The prompt ones come once carry out every two days to you for which.

grafico041

Ordinazione (wraps B and C) Time (in minuteren) Quota Percentage
To emit the order 15 0,10%
To demand Confirmation 5 0,03%
To distribute copies 3 0,02%
To record ordinazioni 4 0,03%
To speed up the Unitec GmbH 4 0,01%
Sum 31 0,19%

Table 4. 26: times and quotas percentages of the activity of material ordinazione (wrap B and C) in the Outsourcing of supplyings without the participation of the unit acquire.

In the ulterior course of the analysis it will come evidenced only the containing line the sum of the activities, and will come called “Ordinazioni in Outsourcing”.
Moreover it will be inserted in the table of demand for material in how much represents an additional activity of the production unit.
The activities of supplying of the unit purchases regard solos produced of wrap To, for which they are characterized from one lower frequency.
The activity of reception of the demand once happens every five days, for which:

grafico042

while other asset has place in average 4,4 times to the day.
As an example for the activity of emission of the order the percentage of loading turns out:

grafico043

the prompt ones of the suppliers happen, instead, 1 every every time 5 days through fax and 2 times 5 days through telephone, from which:

grafico044

Ordinazione Time (in minuteren) Quota Percentage
To receive the RDO 35 0,18%
To emit the order 12 1,38%
To demand Confirmation 5 0,57%
To distribute copies 3 0,34%
To record ordinazioni 4 0,46%
To speed up the suppliers 7 0,06%
Sum 66 2,99%

Table 4. 27: times and quotas percentages of the activity of material ordinazione (wrap To) in the Outsourcing of supplyings without the participation of the unit acquire.

The regarding activities the warehouse , the accounting and the administration do not endure variations regarding the outsourcing of supplyings practiced with the participation of the unit acquire, for which, the percentages of loading remain invariate.
The classification of the costs can happen endured.
As of customary I associate before the costs of the staff to the single activities.

Costs for the staff Quota Percentage Costs of the activity Activity
Unit of production: 0,57% €               5.700,00 Need of material
1.000.000 0,46% €               4.600,00 Demanded formulation RDO
0,23% €               2.300,00 Demand approval
0,23% €               2.300,00 Approval
0,21% €               2.100,00 Emission RDO
0,01% €                 100,00 You speed up telephone
0,19% €              1.900,00 Ordinazioni in Outsourcing
1,90% €             19.000,00 Sum for the activity: demand for material
Unit of purchase: 0,18% €                 450,00 To receive the RDO
250.000 1,38% €               3.450,00 To emit the order
0,57% €               1.425,00 To demand Confirmation
0,34% €                 850,00 To distribute copies
0,46% €               1.150,00 To record ordinazioni
0,06% €                150,00 To speed up the suppliers
2,99% €               7.475,00 Sum for the activity: Ordinazione
Warehouse 5,00% €             10.000,00 Acceptances of goods
200.000 2,71% €               5.420,00 Controls of goods
0,26% €                 520,00 Clarifications with suppliers
7,97% €             15.940,00 Sum for the activity: Reception goodses
Accounting: 1,55% €               2.325,00 Reception invoices
150.000 0,56% €                 840,00 Approval invoices
0,42% €                 630,00 Management not consistent invoices
2,53% €               3.795,00 Sum for the activity: Control Invoices
Administration: 4,02% €               8.040,00 Payment invoices
200.000 0,77% €               1.540,00 Recording invoices
1,04% €               2.080,00 Clarifications with the banks
5,83% €             11.660,00 Sum for the activity: Payment Invoices

Table 4. 28: Allocation of cost for the staff in the Outsourcing of supplyings without the participation of the unit acquires.

Hour it must allot the costs for the amortizations structures and blots some:

Stutture amortizations and Blot some Quota Percentage Costs of the activity Activity
Unit of production: 0,57% €               7.980,00 Need of material
1.400.000 0,46% €               6.440,00 Demanded formulation RDO
0,23% €               3.220,00 Demand approval
0,23% €               3.220,00 Approval
0,21% €               2.940,00 Emission RDO
0,01% €                 140,00 You speed up telephone
0,19% €               2.660,00 Ordinazioni in Outsourcing
1,90% €             26.600,00 Sum for the activity: demand for material
Unit of purchase: 0,18% €                   45,00 To receive the RDO
25.000 1,38% €                 345,00 To emit the order
0,57% €                 142,50 To demand Confirmation
0,34% €                   85,00 To distribute copies
0,46% €                 115,00 To record ordinazioni
0,06% €                   15,00 To speed up the suppliers
2,99% €                  747,50 Sum for the activity: Ordinazione
Warehouse 5,00% €               5.000,00 Acceptances of goods
100.000 2,71% €               2.710,00 Controls of goods
0,26% €                 260,00 Clarifications with suppliers
7,97% €               7.970,00 Sum for the activity: Reception goodses
Accounting: 1,55% €                 387,50 Reception invoices
25.000 0,56% €                 140,00 Approval invoices
0,42% €                 105,00 Management not consistent invoices
2,53% €                 632,50 Sum for the activity: Control Invoices
Administration: 4,02% €               1.005,00 Payment invoices
25.000 0,77% €                 192,50 Recording invoices
1,04% €                 260,00 Clarifications with the banks
5,83% €               1.457,50 Sum for the activity: Payment Invoices

Table 4. 29: Allocation of cost for amortizations structures and blots some in the Outsourcing of supplyings without the participation of the unit acquires.

The costs of the energy consumptions and materials are evidence to you in the following table:

Material energy and consumption Quota Percentage Costs of the activity Activity
Unit of production: 0,57% €               1.425,00 Need of material
250.000 0,46% €               1.150,00 Demanded formulation RDO
0,23% €                 575,00 Demand approval
0,23% €                 575,00 Approval
0,21% €                 525,00 Emission RDO
0,01% €                   25,00 You speed up telephone
0,19% €                 475,00 Ordinazioni in Outsourcing
1,90% €               4.275,00 Sum for the activity: demand for material
Unit of purchase: 0,18% €                     9,00 To receive the RDO
5.000 1,38% €                   69,00 To emit the order
0,57% €                   28,50 To demand Confirmation
0,34% €                   17,00 To distribute copies
0,46% €                 23,00 To record ordinazioni
0,06% €                     3,00 To speed up the suppliers
2,99% €                 149,50 Sum for the activity: Ordinazione
Warehouse 5,00% €                 750,00 Acceptances of goods
15.000 2,71% €                 406,50 Controls of goods
0,26% €                   39,00 Clarifications with suppliers
7,97% €               1.195,50 Sum for the activity: Reception goodses
Accounting: 1,55% €                 387,50 Reception invoices
25.000 0,56% €                 140,00 Approval invoices
0,42% €                 105,00 Management not consistent invoices
2,53% €                 632,50 Sum for the activity: Control Invoices
Administration: 4,02% €               1.005,00 Payment invoices
25.000 0,77% €                 192,50 Recording invoices
1,04% €                 260,00 Clarifications with the banks
5,83% €               1.457,50 Sum for the activity: Payment Invoices

Table 4. 30: Allocation of cost for material energy and consumption in the Outsourcing of supplyings without the participation of the unit acquires.

Finally the other costs :

Others Quota Percentage Costs of the activity Activity
Unit of production: 0,57% €                  883,50 Need of material
155.000 0,46% €                 713,00 Demanded formulation RDO
0,23% €                 356,50 Demand approval
0,23% €                 356,50 Approval
0,21% €                  325,50 Emission RDO
0,01% €                   15,50 You speed up telephone
0,19% €                 294,50 Ordinazioni in Outsourcing
1,90% €               2.945,00 Sum for the activity: demand for material
Unit of purchase: 0,18% €                 252,00 To receive the RDO
140.000 1,38% €               1.932,00 To emit the order
0,57% €                 798,00 To demand Confirmation
0,34% €                 476,00 To distribute copies
0,46% €                 644,00 To record ordinazioni
0,06% €                   84,00 To speed up the suppliers
2,99% €               4.186,00 Sum for the activity: Ordinazione
Warehouse 5,00% €               6.500,00 Acceptances of goods
130.000 2,71% €               3.523,00 Controls of goods
0,26% €                 338,00 Clarifications with suppliers
7,97% €             10.361,00 Sum for the activity: Reception goodses
Accounting: 1,55% €                 852,50 Reception invoices
55.000 0,56% €                 308,00 Approval invoices
0,42% €                 231,00 Management not consistent invoices
2,53% €               1.391,50 Sum for the activity: Control Invoices
Administration: 4,02% €               2.211,00 Payment invoices
55.000 0,77% €                 423,50 Recording invoices
1,04% €                 572,00 Clarifications with the banks
5,83% €               3.206,50 Sum for the activity: Payment Invoices

Table 4. 31: Allocation of cost for other consumptions in the Outsourcing of supplyings without the participation of the unit acquires.

The costs totals of the single activities and the process are calculate like sum of the different types to you of costs of this second configuration of outsourcing.

Cost of the Process Staff Amortizations Structure and Blot some Energy and consumption of material Others activity costs
Need of material €   5.700,00 €   7.980,00 €   1.425,00 €       883,50 €         15.988,50
Demanded formulation RDO €    4.600,00 €   6.440,00 €   1.150,00 €       713,00 €         12.903,00
Demand approval €   2.300,00 €   3.220,00 €       575,00 €       356,50 €           6.451,50
Approval €   2.300,00 €   3.220,00 €       575,00 €       356,50 €           6.451,50
Emission RDO €   2.100,00 €   2.940,00 €       525,00 €       325,50 €           5.890,50
You speed up telephone €     100,00 €       140,00 €         25,00 €         15,50 €             280,50
Ordinazioni in Outsourcing €   1.900,00 €   2.660,00 €       475,00 €       294,50 €           5.329,50
Sum for the activity: demand for material €   19.000,00 €   26.600,00 €   4.750,00 €   2.945,00 53.295,00
To receive the RDO €     450,00 €         45,00 €           9,00 €       252,00 €             756,00
To emit the order €   3.450,00 €       345,00 €         69,00 €   1.932,00 €           5.796,00
To demand Confirmation €   1.425,00 €       142,50 €         28,50 €       798,00 €           2.394,00
To distribute copies €     850,00 €         85,00 €         17,00 €      476,00 €           1.428,00
To record ordinazioni €   1.150,00 €       115,00 €         23,00 €       644,00 €           1.932,00
To speed up the suppliers €       150,00 €         15,00 €           3,00 €        84,00 €             252,00
Sum for the activity: Ordinazione €     7.475,00 €       747,50 €       149,50 €   4.186,00 12.558,00
Acceptances of goods €   10.000,00 €   5.000,00 €       750,00 €   6.500,00 €         22.250,00
Controls of goods €   5.420,00 €   2.710,00 €       406,50 €   3.523,00 €         12.059,50
Clarifications with suppliers €     520,00 €       260,00 €         39,00 €       338,00 €           1.157,00
Sum for the activity: Reception goodses €   15.940,00 €   7.970,00 €   1.195,50 €   10.361,00 35.466,50
Reception invoices €   2.325,00 €       387,50 €       387,50 €       852,50 €           3.952,50
Approval invoices €     840,00 €       140,00 €       140,00 €       308,00 €           1.428,00
Management not consistent invoices €     630,00 €       105,00 €       105,00 €       231,00 €           1.071,00
Sum for the activity: Control Invoices €     3.795,00 €       632,50 €       632,50 €   1.391,50 6.451,50
Payment invoices €   8.040,00 €   1.005,00 €   1.005,00 €   2.211,00 €         12.261,00
Recording invoices €   1.540,00 €       192,50 €       192,50 €       423,50 €           2.348,50
Clarifications with the banks €   2.080,00 €       260,00 €       260,00 €       572,00 €           3.172,00
Sum for the activity: Payment Invoices €   11.660,00 €   1.457,50 €   1.457,50 €   3.206,50 17.781,50
Sum total €   57.870,00 €   37.407,50 €   8.185,00 €   22.090,00 €   125.552,50

Table 4. 32: The costs of the process in the Outsourcing of supplyings without the participation of the unit acquire.

The supplying costs anniversary catch up hour the value of 125.552,50? .
The costs for supplying for the materials of wrap B and C will be calculates to you, like before, as difference between the costs totals and the costs legacies to supplying of materials of wraps not interested from the process of Outsourcing.

Activity Costs Totals Costs for the approvv. of wrap To Costs for the approvv. of wrap B and C
Need of material €             15.988,50 €               3.197,70 €             12.790,80
Demanded formulation RDO €             12.903,00 €               2.580,60 €             10.322,40
Demand approval €               6.451,50 €               1.290,30 €               5.161,20
Approval €               6.451,50 €               1.290,30 €               5.161,20
Emission RDO €               5.890,50 €               5.778,30 €                 112,20
You speed up telephone €                 280,50 €                 168,30 €                 112,20
Ordinazioni in Outsourcing €               5.329,50 €               5.329,50
Sum for the activity: demand for material €             53.295,00 €             14.305,50 €           38.989,50
To receive the RDO €                 756,00 €                 764,40 -€                     8,40
To emit the order €               5.796,00 €               5.779,20 €                   16,80
To demand Confirmation €               2.394,00 €               2.402,40 -€                     8,40
To distribute copies €               1.428,00 €               1.444,80 -€                   16,80
To record ordinazioni €               1.932,00 €               1.923,60 €                     8,40
To speed up the suppliers €                 252,00 €                 243,60 €                     8,40
Sum for the activity: Ordinazione €             12.558,00 €             12.558,00 €                       –
Acceptances of goods €             22.250,00 €               6.354,60 €             15.895,40
Controls of goods €             12.059,50 €               3.497,70 €               8.561,80
Clarifications with suppliers €               1.157,00 €                 453,90 €                 703,10
Sum for the activity: Reception goodses €             35.466,50 €             10.306,20 €             25.160,30
Reception invoices €               3.952,50 €               2.764,20 €               1.188,30
Approval invoices €               1.428,00 €               1.402,50 €                   25,50
Management not consistent invoices €               1.071,00 €                 510,00 €                 561,00
Sum for the activity: Control Invoices €               6.451,50 €              4.676,70 €               1.774,80
Payment invoices €             12.261,00 €             12.114,60 €                 146,40
Recording invoices €               2.348,50 €               2.330,20 €                  18,30
Clarifications with the banks €               3.172,00 €                 634,40 €               2.537,60
Sum for the activity: Payment Invoices €             17.781,50 €             15.079,20 €              2.702,30
Somma totale €           125.552,50 €             56.925,60 €             68.626,90

Table 4.33: The costs of process for it wrap B and C in the Outsourcing of supplyings without the participation of the unit acquires.

Therefore, the costs of supplying for materials of wrap B and C is equal to 68.626,90.
It remains to confront this give to you with the inner process of supplying of materials of you wrap B and C in order to estimate the advantages brings to you from Unitec

Activity Inner Process Outsourcing of supplyings (2) Difference
Need of material €             12.790,80 €               12.790,80 €                       –  
Demanded formulation RDO €               10.322,40 €               10.322,40 €                       –  
Demand approval €               5.161,20 €               5.161,20 €                       –  
Approval €               5.161,20 €               5.161,20 €                       –  
Emission RDO €               23.113,20 €                 112,20 €               23.001,00
You speed up telephone €                 673,20 €                 112,20 €                 561,00
Ordinazioni in Outsourcing   €               5.329,50 -€               5.329,50
Sum for the activity: demand for material €             57.222,00 €               38.989,50 €               18.232,50
To receive the RDO €               3.057,60 -€                     8,40 €               3.066,00
To emit the order €               23.116,80 €                   16,80 €               23.100,00
To demand Confirmation €               9.609,60 -€                     8,40 €               9.618,00
To distribute copies €              5.779,20 -€                   16,80 €               5.796,00
To record ordinazioni €               7.694,40 €                     8,40 €               7.686,00
To speed up the suppliers €                 974,40 €                     8,40 €                 966,00
Sum for the activity: Ordinazione €             50.232,00 €                       –   €               50.232,00
Acceptances of goods €               25.418,40 €               15.895,40 €               9.523,00
Controls of goods €               13.990,80 €               8.561,80 €               5.429,00
Clarifications with suppliers €               1.815,60 €                 703,10 €               1.112,50
Sum for the activity: Reception goodses €             41.224,80 €               25.160,30 €               16.064,50
Reception invoices €               11.056,80 €               1.188,30 €              9.868,50
Approval invoices €               5.610,00 €                   25,50 €               5.584,50
Management not consistent invoices €               2.040,00 €                 561,00 €                1.479,00
Sum for the activity: Control Invoices €             18.706,80 €               1.774,80 €               16.932,00
Payment invoices €               48.458,40 €                 146,40 €               48.312,00
Recording invoices €               9.320,80 €                   18,30 €               9.302,50
Clarifications with the banks €               2.537,60 €               2.537,60 €                       –  
Sum for the activity: Payment Invoices €             60.316,80 €               2.702,30 €               57.614,50
Sum total €             227.702,40 €               68.626,90 €             159.075,50

Table 4. 34: Comparison of the costs of process for supplying of materials of wraps B and C (Outsourcing of supplyings (2)

The result extension a saving of the costs of 159.075,50, that is 70% of the costs of the inner process of supplying.
He can himself be asserted that the customer in issue has effectively found that the introduction of the outsourcing of supplyings of materials of wraps B and C, through an agreement stipulated with the Unitec, has carried to an obvious advantage in terms of cost reduction of process.
It must, however, to consider other important aspects that concur to one chosen of outsourcing that they will come illustrates to you in the next paragraph in order to complete this analysis.

4.5. Other important aspects for a comparison between inner process and terziarization of supplyings

Not only the process costs are important in the examination of the outsourcing of supplyings.
In the first place we consider the costs of warehouse lying that have an important weight for the supplying costs.
The society customer of the Unitec sopporta a rate salary of interest of 4% as cost of the lying of warehouse 29 for the purchases of wraps B and C.
In the situation in which the process one medium puts into effect to the inside of the society the materials sostano in warehouse 4 months.
Since the value anniversary of the acquired goodses is of 6.000.000, the warehouse lyings catch up a value of 2.000.000 three times to the year.
The following outline illustrates the situation of the lyings during the arc of the year.

Month Value warehouse lying Interests of debit (interest rate: 4% salary)
1.01 2.000.000. 80.000.
1.02 1.500.000. 60.000.
1.03 1.000.000. 40.000.
1.04 500.000. 20.000.
1.05 2.000.000. 80.000.
1.06 1.500.000. 60.000.
1.07 1.000.000. 40.000.
1.08 500.000. 20.000.
1.09 2.000.000. 80.000.
1.10 1.500.000. 60.000.
1.11 1.000.000. 40.000.
1.12 500.000. 20.000.
Sum 6.000.000. 600.000.

Table 4. 35: costs of giacenzadi warehouse in the inner process of supplying

Through the collaboration with Unitec, it has been able to proceed to one rationalization of turnover of warehouse, reducing the lyings through one concentration and acceleration of the deliveries.
The acquired value remains invariato, but the goodses find in average only a month in warehouse.
The value of the lyings only piles to 500.000? to the month, on which they come calculates you the costs of the lyings, which pile monthly to 20.000.
In the following table the described situation is brought back:

Month Value warehouse lying Interests of debit (interest rate: 4% salary)
1.01 500.000. 20.000.
1.02 500.000. 20.000.
1.03 500.000. 20.000.
1.04 500.000. 20.000.
1.05 500.000. 20.000.
1.06 500.000. 20.000.
1.07 500.000. 20.000.
1.08 500.000. 20.000.
1.09 500.000. 20.000.
1.10 500.000. 20.000.
1.11 500.000. 20.000.
1.12 500.000. 20.000.
Sum 6.000.000. 240.000.

Table 4. 36: costs of lying of warehouse in the outsourcing of supplyings

The other voice of important cost to the ends of the choice of outsourcing regards the commission for the performance of the Unitec.
The cost legacy to the performance of the Unitec is quantifiable in the measure of 4% on acquired value (6,000,000).
Approximately they are considered approximately 6.864 lines of order to the year for the purchase of material of you wrap B and C, this wants to say a cost of approximately 35? for position in average.
The table that follows reassumes the situation of the costs for supplying end delineated here.

Costs anniversaries of the supplying process Inner process Outsourcing (1), with the participation of the unit acquires Outsourcing (2), without the participation of the unit acquires
Costs of Process €           227.702,40 €                            98.157,40 €                             68.626,90
Expenses of warehouse lying €           600.000,00 €                         240.000,00 €                           240.000,00
Comissioni Unitec €                          240.000,00 €                           240.000,00
Sum €           827.702,40 €                       578.157,40 €                           548.626,90
Saving 249. 545,00 (- 30%) 279. 075,50 (-34%)

Table 4. 37: costs anniversaries of the supplying process

The agreement with Unitec door therefore to one cost reduction of the process of supplying around to 34%.
Other considerations can be made in relation to the prices of the acquired goods and the shipping charges .
Through the Outsourcing the enterprise has to disposition a wider market, more not limited to the national territory, than it allows it to choose the more favorable source of supplying.
The geographically far market access is concurred thanks with the competences of the Unitec staff (linguistiche acquaintances and of the market of reference) and above all thanks to the number of the contacts with the suppliers of industrial material (beyond the 4.000) very many ones of which characterizes to you from consolidated relations.
In more it must keep in mind who the price cutting is influenced from the greater volumes of purchase movements from the Unitec in how much concentrates the equal purchases of the different customers.
Transport expenses are reduced in relation to the new organization of the logistics. In fact thanks to the agreements of supply integrated with Unitec it is possible to carry out the delivery of the goodses of the supplying different in an only transport.
Other advantages from the choice of outsourcing with the Unitec can be find to you in the following aspects:

Mainly variable structure of the costs of supplying of wraps B and C in how much the fixed costs more are reduced and transform to you in variable, paying the performances to the Unitec only when demanded;
It is taken advantage to us through the Unitec of a more modern technological support with respect to the speed of the exchange of information and sourcing of new suppliers;
One have us of also of the advantages legacies to the degree of specialization of the Unitec legacy to the use of a specific software and to the automation of the processes of purchase, aspects that reflect their effects on the price of the performance and the quality of the service.

Note 29: the information on the costs of warehouse lying are brought back based on the information that the society in issue has supplied to the Unitec GmbH

4.6. Some conclusive considerations

Through the development of the several ones it is made of the book keeping survey is joints to set up a reasonable explanation of the not strategic choices of outsourcing of product supplying low cost, that is of wrap B and C.
It is useful to this point ribadire that for being able to develop the model they have been made some simplifications that they have been able to cause some small deformation in the values.
Essentially the simplifications are from characterizing themselves in two fundamental aspects like the association of the activities of supplying to single competent units without to keep in mind the existing interrelations between they.
This particular one has been corrected in part increasing the times of some single shared activities.
The other approximation is tied to the clean distinction, seppur sure indicative, between the percentages of the consumption of the resources between the products of wrap To and those of wrap B and C.
However, in spite of the simplifications brought, remains however valid the total result of the carried out job.
A consideration a lot important in the tied choice of outsorcing to this model, is the careful appraisal of the effective economic returns.
The riallocazione of the resources in the activities and the reorganization of this last must carry to an increment of profit for the enterprise through one cost reduction of process.
It remains therefore the problem to render such costs effectively variable entrusting itself to the outsourcing and of monitorare the efficiency of the reorganization of the business function, but comes true in continuous way the saving of resources is financial institutions that human.
In our case applying the complete module of outsourcing some voices of cost like the costs of warehouse are reduced as an example, contabilita and administration, through agreements of supply integrated; and the costs of process become variable making head to the unit acquire, tying the cost to the volume of ordinazione of not strategic material low cost and paying to Unitec the commission on the quantitative one ordered.
For as it has been conceived, the service offered from the Unitec succeeds to satisfy many of inefficiencies of the provider of e-procurement, as an example to resolve problems of incompatibilità of the codes of product between purchaser and supplier, in how much solo like an intermediary in the purchase process is not proposed using a platform electronic, as it happens for many e-marketplace focuses to you on catalogues, but always is engaged in the search of new sources of supplying and in tightening with the customers collaborative relations highly integrated.

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Curriculum Vitae

Dati anagrafici
Nome: Luca.
Cognome: Schettino.
Cell. 3479419545
Tel. 082533605
E-mail: lschett@email.it
Luogo e data di nascita: Avellino, 16 Settembre 1977.
Cittadinanza: Italiana.
Residenza: Via Giardinetto,14 – 83100 Avellino
Stato civile: Celibe.

Studi

Laureato in Economia del Commercio Internazionale e dei mercati valutari, indirizzo Aziendale, presso l’Università degli studi di Napoli “Parthenope” già Istituto Universitario Navale, nel 2004.
Tesi Sperimentale in Programmazione e Controllo: “Ousourcing nei processi di approvvigionamento e analisi dei costi: il caso “Unitec GmbH”
Diploma conseguito presso il Liceo Scientifico Statale “P.S. Mancini” di Avellino nel 1996.

Obblighi di Leva
Assolti

Conoscenze Informatiche

Microsoft Office (Word, Excel, Power Point, Access).
Sistemi operativi: Windows (NT/9x/3,2000/professional).
Utilizzo di Internet e dei più diffusi browser.

Conoscenze Linguistiche

Tedesco: Livello buono, parlato e scritto, attestato dall’istituto Viva Sprachkurse GmbH (Augsburg, Germania).
Inglese: Livello scolastico

Corsi di aggiornamento in materia logistica

Partecipazione al convegno realizzato da AILOG dal titolo: “LA SUPPLY CHAIN NEL MERCATO DEI BENI DI LARGO CONSUMO”. Milano 28 maggio 2003
Partecipazione al convegno EUROLOG dal titolo: “LE SFIDE DELLA LOGISTICA IN TEMPI DI SCENARI INSTABILI” Roma 12, 13, 14 giugno 2003

Esperienze lavorativa
Marzo 2004 – Maggio 2004: Stage di formazione presso Unitec High- Tech-IndustrieProdukte-Vertribs GmbH (Augsburg, Germania). Attività svolte:

Analisi dell’Outsourcing degli approvvigionamenti e analisi dei costi di gestione dei processi,
Indagini di mercato dei fornitori italiani ed esteri, ricerca della migliore fonte d’approvvigionamento e negoziazioni,
Supporto nella gestione amministrativa e al reparto logistico/spedizioni.

Caratteristiche Personali
Predisposizione a lavorare in team. Buone doti organizzative. Spiccate capacità di gestione dei rapporti interpersonali. Flessibilità. Disponibilità a viaggiare per esigenze lavorative.

Caratteristiche Personali
Viaggi.
Musica: Chitarrista Classico con esperienze concertistiche, Audiofilo.
Sport: Nuoto, Calcio.
Lettura: Autori Classici e Moderni.

Si autorizza la conservazione e la diffusione dei dati con la riserva, ai sensi dell’art. 13 legge 31/12/96 n. 675,
di richiederne gratuitamente la cancellazione, la trasformazione, l’aggiornamento, la rettifica e l’integrazione.

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