An inquiry into issues regarding the purchasing of services: Typology, requirements definition, buyer performance, and cost accounting.

摘要

Companies are buying more services from suppliers for activities that traditionally were performed in-house. The competitive pressures of the global business environment have forced companies to target slimmer segments of the market through refinement of particular customer needs. The flexibility required to achieve such responsiveness makes it necessary for companies to focus their resources on their core technical competencies from which they derive their competitive advantage. Any activity that is not directly related to the company's core businesses is a candidate for outsourcing. Purchasing departments are called upon to purchase these services.;While it is known that services purchasing is increasing, there is little academic literature exploring the relevant issues. Among these issues are the types of services being purchased, definition of requirements, determination of prices, the skills required of the buyers of services, and the allocation of costs related to the purchasing of services. A proposition of this research is that services purchasing is adding to the overhead cost pool, further skewing actual product costs and threatening the competency of strategic decisions regarding product mix, resource allocation, and customer focus.;This research is a series of case studies of eight purchasing departments with an increasing responsibility to buy services. The findings are based on the perceptions of the purchasing managers interviewed. Significant findings emerged. The intangible nature of services makes requirements definition the single most problematic issue facing buyers. Internal customers do not think of services in terms of statements of work, specifications, deliverables, or performance measurements. The internal relationship buyers forge with customers are the key to properly defining requirements. Volume leverage is obtained through standardization of requirements. Buyers must build bridges between internal customers to achieve standardization. These internal relationships are the prerequisite condition for attracting and developing the kinds of supplier relationships that are the essence of strategic purchasing. Buyers must win the trust of internal customers through sustained, consistent, performance, self-marketing, and constituency crosstalk. Finally, the increased purchasing of services has not significantly contributed to the overhead cost pools of the companies visited. Research limitations are presented, and recommendations for future research offered.