Die kritiese analise van aankoopkoste (mikro- en makro-) by Universiteite : ‘n gevallestudie

Abstract

Each South African university is at present following its own system of purchasing. Some of these systems are centralized and some of them are decentralized. This is an undesirable state of affairs, and the aim of this study is to attempt to render a contribution in suggesting the implementation of a uniform system of purchasing at universities. The idea is not so much to try to suggest a perfect system as to propose a possible framework within which each university might develop its own system to be in line with its circumstances, needs and policies. The PU for CHE is at present practically completely decentralized as regards purchasing. Thus each department does its own purchases and there is no central purchasing department. Purchases are not done according to a fixed policy but according to the judgment of the head of the department. There are many disadvantages attendant upon this system. Continual reference is made to the fact that purchasing costs will be less in the new system. Purchasing cost can have two meanings, viz. cost to purchase , and the cost of purchases themselves. Unfortunately the purchasing costs of a decentralized system where purchases are done by hand cannot compare with the costs of a centralized system where the purchases are done by a computer. Apart from that each university does have a computer which eliminates a large capital outlay which would have had to be brought into consideration otherwise. From the preceding it should emerge clearly that the creation of a centralized purchasing department is advocated. In the light of the tremendous development of the computer industry which is at present taking place, it will be difficult if not impossible torun such a system without a computer. The system should be linked simultaneously to budget control, stock control, credit control and control of assets. The study provides a description of the present purchasing system at the PU for CHE, the deficiencies of the present system and the functioning of the proposed system together with the possible advantages thereof. In the present system an order book is used when goods are ordered from outside the University. In the proposed system only computerized orders will be valid. All actions involving requisitions, orders, delivery notes and invoicing will take place in the purchasing department. Cheques of creditors will also be issued in this department, and will only go to the financing department for signatures. It is recommended that the purchasing department and the stores be together under one roof, but in separate sections. A printer and an in-line terminal in this building would be sufficient for the handling of this work. In the last chapter reference is made to the important adjustment which would follow should the proposed system be accepted, because this. involves a switch-over to the computer. There is also the prospect of a big persuasive effort in order to obtain the co-operation of everybody. The members of the top management, especially, will have to take note of the fact that such a system has significant advantages - this is important in view of the fact that purchasing is a management function: management is responsible for the planning, organization, guidance, co-ordination and control of all purchasing activities. A purchasing policy will also have to be laid down by top management. Seen as a whole, the proposed system will not only imply tangible financial advantages, but also many intangible advantages which might be of incalculable value not only for departments singly but for the University as a whole.