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Fonction achats : mesure et pilotage des performances benchmarking des pratiques

Author

Listed:
  • Olivier Bruel

    (HEC Paris - Recherche - Hors Laboratoire - HEC Paris - Ecole des Hautes Etudes Commerciales)

  • Frédéric Petit

Abstract

Que la fonction Achats soit stratégique, c'est une évidence lorsque 50 à 80% des coûts (directs et indirects) du compte des résultats, selon les entreprises - industrielles, de distribution ou de services -, sont constitués d'achats de produits, de prestations ou de services. Notamment, depuis 15 ans environ, beaucoup se sont recentrées sur leur "coeur de métier" en pratiquant une externalisation importante suite à l'analyse de leur chaîne de valeur, ce qui a abouti à l'augmentation du périmètre de responsabilité des achats.

Suggested Citation

  • Olivier Bruel & Frédéric Petit, 2011. "Fonction achats : mesure et pilotage des performances benchmarking des pratiques," Working Papers hal-00587223, HAL.
    • Handle: RePEc:hal:wpaper:hal-00587223
    as

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