Organisatie en processen
Inkopen
Schouten, ir. J.W.
Handboek Administratie, 1996
Besparingen op inkoop hebben directe gevolgen voor de winst en het rendement. Om verbeteringen in het inkoopproces te kunnen beheersen en realiseren, is het maken van een inkoopplan gewenst. In het inkoopplan wordt aangegeven 'wat' ten aanzien van inkoopactiviteiten moet worden bereikt en 'hoe' dit moet worden bereikt.
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