JKU GmbH

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Audit minded Consulting

Supply chain management

Essentials: Opportunities to get improvements within the supply chain rise with the number of "No":

  1. There are bonus contracts with sources on a yearly basis.
  2. For all kind of merchandise there is a predefined class of accounts.
  3. C-articles are ordered by internet(-byers)- catalogues.
  4. Placing of orders is the result, not the start of internal reconciliations and approvals.
  5. A and B-articles orders are joint placed by the internal consumer and the buyer.
  6. Purchase department encompasses all expertise of the main merchandise so they are integrated in the internal approval process of buying.
  7. Sources are integrated in strategic considerations of the company to some extent
  8. There is central buying deprtment
  9. ...

Consulting topics: Fees rise with insufficient implementation of the following:

  1. There is a centralized suppliers`database resp. the order values of one supplier within a concern is accumulated.
  2. Buying processe are structured, buying from Internet is common practise.
  3. Web-based accesses on suppliers` accounts are possible.
  4. ...