Satın alma sistemi yönetimi ve otomobil sanayiine uygulanması

Abstract

Geçtiğimiz 20 yıl içinde gittikçe artan kısıtlar her sanayi dalında satınalma fonksiyonunun önemini ön plana çıkarmıştır. Satın alma sisteminin aktivitelerini ve bu sistemi destekleyen diğer fonksiyonların etkin yönetimi başarılı yöneticiliğin anahtarı haline gelmiştir. Firma içindeki diğer departmanlardan farklı olarak satınalma departmanı aynı anda iki ayrı organizasyonun içinde olmak ve her iki organizasyonun da etkin bir şekilde yürümesini sağlamak zorundadır. Bu organizasyonlar aşağıda belirtilmiştir. - Firma içi organizasyon - Diğer firmalarla olan organizasyon Satınalma departmanı içinde bulunduğu firma içi organizasyonun diğer elemanlarının ihtiyaçlarını karşılamak amacıyla vardır. Satın alma departmanının en önemli amacı; doğru zamanda, doğru miktarda, doğru kalitede, doğru fiyattan, doğru kaynaktan, doğru yere malzeme getirmektir. Burada sözü edilen "Doğru" kavramı bir optimum ifade eder ki, bu da firmadan firmaya değişiklik gösterir. Satınalma yönetimi bir anlamda para ve insan ilişkilerinin yönetimidir. Sistemin başarısı ise bu iki kavramın ne derece etkin yönetildiğine bağlıdır. Para yönetiminin başarısının kaynağı etkin olarak yapılması gereken detaylı maliyet analizine dayanır. Bir parçanın ne kadara mal olduğunu bilmek fiyat dizginlerini elde tutmak için gerek ve şart bir koşuldur. İnsan - ilişkilerinin etkin yönetimi ise satınalma organizasyonu içindeki seçilmiş kişilerin aşağıda belirtilen ve sahip olması gereken özelliklerine bağlıdır. - İnsanlar ile diyalog kurma kabiliyeti, - Konu ile ilgili yeterli bilgiye sahip olmak, - İlişkide olduğu insanları iyi tanımak, - Profesyonelizm, - Fiziksel görünüm, - Ahlak Sonuçta satın alma departmanı üretimin yanı sıra olayların mali yanıyla da uğraştığından, başarının kar ile ölçüldüğü günümüzde paranın getirildiği risk de gözönüne alınırsa, firmaların organizasyonunda titizlikle üstünde durması gereken bir bölüm haline gelmiştir.

The purchasing function in both business and institutions has been gaining stature over the past decade or two and its role has grown tremendously as a result of the increasing shortage of raw materials and tha many products that rely heavily on raw materials. This condition, which promises to continue indefinitely, will further enhance both the number and importance of people engaged in purchasing. The new status accorded the purchasing function will almost certainly elevate purchasing as a component of the materials management operations of a business. The effective management of the purchasing activity and the supporting functions relating to materilals (inventory levels, shipping, scrap, etc.) is the key to effective business management. In business analysis it is common to refer to "value added by manufacture" which is the margin between the raw material and the finished product. The amount of this differential between the cost of this materials and value of its end product represents the unique contribution of each manufacturing firm to the economic process. Purchasing objectives or responsibilities can be described as buying materials at, - Right quality - Right quantity - Right time - Right price - Right source - Right place for delivery. however, it is possible to be more spesific in describing the objectives of purchasing. To contribute effectively and completely the materials and purchasing manager must act within the framework of management expectations, specified as follows. Negotiation Contract formulation E.D.P. Material Management Commodity Futures, /Hedging Professionalism -vi- - Appearance - Motivation - Ethics There are two approaches that may be taken in analyzing the work performed by a purchasing depatment. One approach requires a detailed study of the hours spent at the various tasks performed by the personnel of the department. These data can then be clasiffied and tabulated on some meaningful basis. The other approach requires a qualitive study of the activities of a purchasing depatment. Activities may be divided into those that are almost always assinged to the purchasing department and those that are sometimes assinged to some other department. These activities can be described as follows, - Recognition of Need - Description of the Need - Selection of Source - Ascertaining the Price - Placing the Order - Follow-Up of the Order - Checking invoices - Maintenance of Records and Files - Maintenance of Vendor Relations Also puchasing department has some other activities for buying material. These activities are; - Traffic - Receiving - inspection - Storekeeping - inventory Control - Scrap and Surplus Disposal In purchasing there are two major organizational problems, - The place of the purchasing department in the overall company structure - The internal organization of the purchasing department. A i purchasing department exists to supply the needs of other departments in the company. Thus, it is essential that mutual trust and cooperation prevail in order to foster efficiency. There are areas where friction may develop between purchasing and other departments because of misunderstanding over who should do the work. In many companies these frictions has been minimized by well organized departments. These departments are, -vii- Production Planning Engineering Sales Accounting Stores Forms are tools of the purchasing department. Without forms it would be impossible to run a purchasing department efficiently. The problem for the purchasing executive is to have as many forms as will be used effectively and not so many as to create confusion. The number of forms required depends on such factors as the size of the firm, the purchasing system employed, and the accounting and internal control methods in effect. Regardless of the number of form in use, it is important that they incorporate the principles of good desing. The more important of these principles may be stated as follows; - The form should facilitate the entering of data required. - The form should impress those who use it as being significant. - The form should make it easy for those who use it to obtain the data from it. - The form should minimize the possibility of errors in entry or use of data. - The form should be economical to reproduce. Some forms typically used in purchasing department are, Purchase Requisition Request for Quotation Purchase Order Follow-Up Forms Receiving Forms Rejection Forms Other Forms (detailed in part 1.7) Purchasing agent has to chose right source so as to be sure "right" factor. There are two step chosing source. - Listing propective suppliers - Evaluating them A slogan that has grown up with the quality control movement is "Quality cannot be inspected into a product" This being true, the desired quality of purchased material must be in the.material when it arrives. -vxii- Purchasing and materials management personnel are intimately involved in jnaintaining the most economical level of inventory- consistent with production and safety requirements. The significance of this responsibility is apparent when we consider that frequently one third of the firm's total investment in inventory is involved in either work-in-process, finished goods, orrstores, and materials often account for half of the total production costs. Factors affecting ordering quantities can be specified as follows, - Special-Order Manufacturing, - Continuous-Run Manufacturing - MO Items (Maintenance, Repairs and Operating Supplies) - Stock Items Another important decision for Purchaser is to decide "right price". It is not necessarily the lowest price. This decision must be optimization of cost and quality factors. Economic consideration of Price making con be divided two basic approachs, - Cost approach - Market approach An important part of price determination involves the discounts that are available an a given purchase. Three different types of discounts are seen in-purchasing process. - Cash Disconuts - Trade Discounts - Quantity Discounts Buyer use price-cost analysis approach so as to determine right price. He has to look over elements of cost specified below, - Direct materials - Direct labor - Factory overhead - General overhead - Other costs - Profit Another important responsibility of purchasing department to make make or buy decision of materials. Final decision on make or buy question is made by the joint efforts of several departments. The purchasing department will always have an important part in determination. Factors affecting this decision may be stated as follows. -ix- Make or Buy investigations Quality Considerations Quantity Considerations Cost Considerations Service Considerations Other Considerations Personnel structure of the purchasing department varies greatly form company to company, from industry to industry. The chief factors that explain the variation are, - Size of firm - Degree of centralization - Variations in responsibilities - Differing production process Selection of purchasing personnel process may be divided in to three stages - Forms - interviews - Tests Business reports are basic means of comminication within a firm. Reports typically move from a lower level to a higher level of management and constitute a one-way flow of information. Purchasing reports are of three types. - Intradepartmental reports desinged to inform the head of the department about deparatmental matters. - interdepartmental reports directed to other departments - Reports directed to higher levels of management. Purpose of reports are, - Providing information - Assisting in evaluation - Aiding self-analysis Evaluation of the purchasing department is essential to the economic health of the firm and to the morale and development of procurement and materials personnel. Objectives of this evaluation are; - improve Performance - Provide Evaluation Data -x- - improve Morale - Aid Organization - Facilitate Coordination To evaluate performance of purchasing department is based on using some criterias adapted according to the company spesifications. These criterias are, - Cost-Purchase Comparison - Cost per Order - Return on investment - Quality Criteria - Quantity Criteria - Price Criteria - Time and Place Criteria Another matter is how to evaluate purchasing performance. Basically, evaluation involves a comparison of what is being done with one of four possible standarts. - Past performance - Budgeted performance - Performance of departments in other companies - An ideal or norm of performance. İn order to achieve departmental performance depends on capital sources available. These sources vary according to financial policies applied. These sources may ybe; Capital Share-Holders Commercial bills investments Bank Credits Leasing Usurer Credits General structure of Purchasing System has been explained in paragraphs mentioned above. Also Purchasing in Automobile Industry was examined as specific example at part 5. Two major points of Industrial Purchasing are: - Purchasing system and its organization vary from industry to industry, and material manufactured. - Effective and political use of human relations form the success of Purchaser.