PROCESS SYSTEMATIZATION IN THE AREA OF SUPPLIER-CUSTOMER RELATIONSHIPS FOR THE EFFECTIVE MANAGEMENT OF COSTS

článek v časopise - ostatní, Jost

angličtina

Purpose of the article This paper focuses on the companies who reach medium size and furthermore are growing, they face the situation that with their growth effectiveness of the company is not same as before. Costs are not always as much effective as when the company was small and usually management had clear view about the processes. When company gets bigger this clear view is lost and management must delegate their responsibility to lower management level to release their time for more strategic work. Management and informatics in nowadays plays one of the key roles against the competitions. This moved the business with efficiency completely elsewhere than with old manual systems as well as it reduce administrative cost. This article deals with process systematization in the area of supplier-customer relationship for the effective costs management within management accounting in field of companies operating within Gas industry focused on procurement. Methodology/methods This paper use general scientific methods for example source comparison, several types of analyses etc. These methods will be use within this paper either for input analyses, comparison and in final clarify results. Scientific aim is to present on example results of cost reduction by implementing procedures for managing procurement process. And process systematization in the area of supplier-customer relationship for the effective management of costs within management accounting in field of companies using theoretical and practical knowledge. Findings Part of the process-oriented approach within the SCR should be monitoring of the progress of the indirect costs, reducing fixable costs and managing costs reporting within managerial accounting. Administration and management in procurement enable to reduce internal and external costs in purchasing, creation standardized processes in accordance with the requirements of internal audits, ensuring transparency of processes and improving the quality and efficiency of lean-processes in procurement. Conclusions (limits, implications etc) as result of this article is importance of realization of process systematization in area of supplier-customer relationship for the effective cost management by using certain processes especially in procurement within company. By using these process systematization can company reduce costs especially in procurement field. If it is used properly cost saving can be reached and effectiveness of the company can grow.

Cost reporting, Indirect costs, Procurement, Processes, Supplier-Customer Relationship (SCR)

PERNICA, M.; JANÁČ, F.

2014

30. 4. 2014

Bratislava

1337-9488

MANEKO

6

1

Slovenská republika

61

70

10