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REFERENCES

https://www.adb.org/sites/default/files/institutional-

document/34079/files/philippines-country-procurement-assessment-report-

2012.pdf

https://www.accountingtools.com/articles/what-is-purchasing.html

https://bizfluent.com/info-7979 600-weakness-purchasing-department.html

http://www.businessdictionary.com/definition/purchasing.html

https://www.concordnow.com/blog/7-ways-to-boost-your-procurement-

efficiency/

http://www.ddegjust.ac.in/2017/Uploads/11/POM-325.pdf

Flattening of Organizations Will Continue through Horizontal, Self-Managed

Teams

Fundamentals of Supply Chain Management created by Dr. Dawei Lu

https://blog.procurify.com/2015/11/24/get-your-purchasing-in-order-5-common-

procurement-problems-with-easy-fixes/

http://blgf.gov.ph/procurement-system-bidding-procedure/

https://www.gppb.gov.ph/downloadables/forms/LGU-Volume%202.pdf
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http://www.iitk.ac.in/centralstores/data/GFR-2017-Procurement.pdf

http://www.informit.com/articles/article.aspx?p=2165644&seqNum=2

(search.proquest.com/docview/235221635?accountid=38643&fbclid=IwAR0Z4

cFdAqDL9w7B6YvqECvoq9VEmpfU_EM_BBvCJcCoItln_UCQQbAq8oE)

https://www.investopedia.com/terms/p/purchasing-system.asp

https://www.linkedin.com/pulse/major-bottlenecks-problems-purchasing-

process-rey-da-silva-martins-%E0%AE%83

https://mro.massey.ac.nz/bitstream/handle/10179/835/02whole.pdf

https://nbmconference.files.wordpress.com/2017/11/383-

401.pdf?fbclid=IwAR33Vpv6W-OkQiO

1QrxN8xSD5iMK9tMubgtvyOy0D86MSnyhkxHsCNuxm7w

https://nbmconference.files.wordpress.com/2017/11/383-401.pdf

https://www.ncbi.nlm.nih.gov/books/NBK286086/

https://www.procurement-academy.com/5-ways-improve-procurement-

process/

https://www.pdfdrive.com/the-wiley-guide-to-project-technology-supply-chain-

procurement-mana gement-d18938133.html

http://publications.lib.chalmers.se/records/fulltext/90488.pdf
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https://www.purchasecontrol.com/blog/procurement-process-cycle/

Purchasing and supply chain Management 6th ed. By Robert Monczka et. Al.

Purchasing and Supply Management Will Come under the Influence of "the

Learning Organization"

Purchasing and supply management by Johnson Leenders Flynn

https://saylordotorg.github.io/text_mastering-public-relations/s07-02-systems-

theory-approach.ht ml

https://smallbusiness.chron.com/guidelines-establishment-procurement-

systems-organization-1 4136.html

https://www.cips.org/en-SG/supply-management/opinion/2017/september/the-

top-six-challenges -facing-procurement-/

https://www.theseus.fi/bitstream/handle/10024/105422/Phan_Phuong.pdf;sequ

ence=1

https://www.theseus.fi/bitstream/handle/10024/3800/Toppari_Mari.pdf?sequen

ce=1

http://www.tuscma.com/wp-content/uploads/2012/10/Peter-Morris-Jeffrey-K.-

Pinto-The-Wiley-Guide-to-Project-Technology-Supply-Chain-and-Procurement-

Management-The-Wiley-Guides-tothe-Management-of-Projects-2007.pdf
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http://www.yourarticlelibrary.com/material-management/purchasing-its-

meaning-definition-importance-and-objectives-material-management/27936
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APPENDICES
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Purchasing is a critical process and makes as important a contribution as

manufacturing, marketing, or engineering to the pursuit of a firm’s strategic

objectives. Progressive firms have little doubt about purchasing’s impact on total

quality, cost, delivery, technology, and responsiveness to the needs of external

customers. In order to contribute to corporate strategy, supply management must

be able to translate corporate objectives into specific supply management goals.

To illustrate this, we provide a step-by-step process employed by category teams

that is used to define business requirements, research the supply market, and

develop a plan to source the product or services.

Carter et al. (1996) stated that as firms outsource more, the need for

communication, coordination, and planning and control of interaction between the

firm and supplier organizations increases. The survey data show that external and

internal integration trends will continue or become stronger in the future.

Subsequently, a greater share of what used to be done internally will have to be

done outside the organization. Such management of external organizations

implies greater reliance on information technology, compatibility of planning and

information systems, and greater need for strategic sourcing and supply

management. Purchasing and supply management professionals clearly must

have greater general management skills than in the past.

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As stated in the book entitled “Purchasing and Supply Chain

Management”, a world-class purchasing staff must continuously work to improve

the efficiency and effectiveness of what we call the purchasing process. This is

the process used to identify user requirements, evaluate the need effectively and

efficiently, identify suppliers, ensure payment occurs promptly, ascertain that the

need was effectively met, and drive continuous improvement. The challenges in

ensuring that this process occurs effectively and efficiently are the theme of this

chapter. Until an organization can streamline the day-to-day purchasing process,

it will continually delay implementing other important strategic activities that help

their organization become more competitive.

The first Objective is Supply Continuity. Purchasing must perform a

number of activities to satisfy the operational requirements of internal customers,

which is the traditional role of the purchasing function. More often than not,

purchasing supports the needs of operations through the purchase of raw

materials, components, subassemblies, repair and maintenance items, and

services.

The book also states that purchasing may also support the requirements

of physical distribution centres responsible for storing and delivering replacement

parts or finished products to end customers. Purchasing also supports

engineering and technical groups, particularly during new-product development

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and outsourcing of key processes. With the dramatic increase in outsourcing,

enterprises are relying increasingly on external suppliers to provide not just

materials and products, but information technology, services, and design

activities. As a greater proportion of the responsibility for managing key business

processes shifts to suppliers, purchasing must support this strategy by providing

an uninterrupted flow of high-quality goods and services that internal customers

require.

The second Objective is Manage the Purchasing Process Efficiently and

Effectively. Purchasing must manage its internal operations efficiently and

effectively, by performing the following: (a) Determining staffing levels (b)

Developing and adhering to administrative budgets (c) Providing professional

training and growth opportunities for employees (d) Introducing procure to pay

systems that lead to improved spending visibility, efficient invoicing and payment,

and user satisfaction Purchasing management has limited resources available to

manage the purchasing process and must continuously work toward improved

utilization of these resources. Procurement people must be focused on

continuously improving transactional-level work through efficient purchasing

systems that keep suppliers satisfied, which makes life easier for internal users.

The third Objective is Develop Supply Base Management. One of the most

important objectives of the purchasing function is the selection, development, and

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maintenance of supply, a process that is sometimes described as supply base

management. Purchasing must keep abreast of current conditions in supply

markets to ensure that purchasing (1) selects suppliers that are competitive, (2)

identifies new suppliers that have the potential for excellent performance and

develops closer relationships with these suppliers, (3) improves existing suppliers,

and (4) develops new suppliers that are not competitive. In so doing, purchasing

can select and manage a supply base capable of providing performance

advantages in product cost, quality, technology, delivery, and new-product

development. Supply base management requires that purchasing pursue better

relationships with external suppliers and develop reliable, high-quality supply

sources.

The fourth Objective is Develop Aligned Goals with Internal Functional

Stakeholders U.S. industry has traditionally maintained organizational structures

that have resulted in limited cross-functional interaction and cross-boundary

communication. During the 1990s, the need for closer relationships between

functions became clear. Purchasing must communicate closely with other

functional groups, which are purchasing’s internal customers. These are

sometimes called stakeholders, in that they have a significant stake in the

effectiveness of purchasing performance! If a supplier’s components are defective

and causing problems for manufacturing, then purchasing must work closely with

the supplier to improve its quality. Similarly, marketing may spend a great deal on
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advertising and promotion, so purchasing must ensure that the pricing is

competitive and that service-level agreements are being met. In order to achieve

this objective, purchasing must develop positive relationships and interact closely

with other functional groups, including marketing, manufacturing, engineering,

technology, and finance.

The fifth Objective is Support Organizational Goals and Objectives.

Perhaps the single most important purchasing objective is to support

organizational goals and objectives. This objective implies that purchasing can

directly affect (positively or negatively) total performance and that purchasing

must concern themselves with organizational directives. Purchasing can work

with suppliers to deliver smaller quantities more frequently, leading to inventory

reductions. Such policies will show up as improved performance on the firm’s

balance sheet and income statements. In so doing, purchasing can be recognized

as a strategic asset that provides a powerful competitive advantage in the

marketplace.

The sixth Objective is Develop Integrated Purchasing Strategies That

Support Organizational Strategies Far too often the purchasing function fails to

develop strategies and plans that align with or support organizational strategies

or the plans of other business functions. A purchasing department actively

involved within the corporate planning process can provide supply market
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intelligence that contributes to strategic planning. Effective supply market

intelligence involves the following: (1) Monitoring supply markets and trends (e.g.,

material price increases, shortages, changes in suppliers) and interpreting the

impact of these trends on company strategies (2) Identifying the critical materials

and services required to support company strategies in key performance areas,

particularly during new-product development (3) Developing supply options and

contingency plans that support company plans (4) Supporting the organization’s

need for a diverse and globally competitive supply base.

Continuous improvement expectations make purchasing's contribution

crucial to long-term success. Purchasing and sourcing managers must develop

strategies and approaches that link to and support corporate improvement

targets.

Expect purchasing and sourcing management to focus extensively on time

as a competitive weapon, particularly during product and process development.

While quality and cost will continue to be important, time-related capabilities are

rapidly becoming the next generation of "order winning" characteristics. In

particular, product support and best customer service with short lead-times and

the ability to bring new products from concept-to-customer in the shortest time in

the industry will begin to rival cost and quality as critical market attributes. Faster

supplier responsiveness supports faster responsiveness to end customer

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requirements, particularly as planning horizons become shorter and less certain.

Supply management practices directly affect four components of material ordering

cycle time: (1) transmission of requirements to suppliers, (2) the suppliers'

ordering and manufacturing cycle time, (3) delivery from suppliers, and (4)

incoming receiving and inspection.

Perhaps the most obvious areas where firms are concentrating their time-

reduction efforts is product and process development. Companies will continue to

reduce cycle times in areas sensitive to time-based competition and performance,

particularly product development.

Dr. Dawei (2014) states that, and in the Supplier Selection, to facilitate the

process of supplier selection, quantitative tools are beneficial. They can

make the selection process more rationale; they serve as the platform for

meaningful discussion or debate; they provide traceable documents; they

form the factual contents for decision-making. Three basic quantitative tools

are introduced here for managers to get started on creating their own tools

for their own industry and products.

Also, in the words of Dr. Dawei (2014), the most common method of

informing purchasing of material needs is through a purchase requisition. Users

may also transmit their needs by phone, by word of mouth, or through a computer-

generated method. Although there are a variety of purchase requisition formats,

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every requisition should contain the following: (a) Description of required material

or service (b) Quantity and date required (c) Estimated unit cost (d) Operating

account to be charged (e) Date of requisition (this starts the tracking cycle) (f)

Date required (g) Authorized signature.

Traveling Purchase Requisitions/Bar codes discuss the method is

used primarily for very small companies that have not automated their purchasing

or inventory management processes. Information on the card or the database

entry associated with the bar code can include the following: (1) Description of

item (2) List of approved suppliers (3) Prices paid to suppliers (4) Reorder point

(5) Record of usage A traveling requisition can be helpful because it can conserve

time when reordering routine materials and supplies. This system saves time

because it provides information for the item on the card (or in the database) that

otherwise would require research by a buyer.As inventory systems continue to

become computerized (even at smaller companies), traveling requisitions are

used less frequently. With an automated system, clerks simply enter the order

requirement and the system generates a purchase requisition or automatically

places an order.

Dr. Dawei (2014) also states that, forecasts and customer orders, as

companies increasingly customize products to meet the needs of individual

customers, purchasing must be ready to support new material requirements.

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Market forecasts can also signal the need for material. A company can minimize

order follow-up by selecting only the best suppliers and developing internally

stable forecasting and ordering systems.

After the product or service has been delivered and the supplier paid, a

record of critical events associated with the purchase is entered into a supplier

performance database. The supplier performance database accumulates critical

performance data over an extended period, helping purchasing identify trends or

patterns in supplier performance.

Purchasing Department Activities. Today’s purchasing department does

much more than the traditional buying of materials, parts, and services. The role

of purchasing is expanding to reflect the growing importance of purchasing and

the performance contribution of suppliers. The following responsibilities are

commonly performed tasks performed by a modern purchasing group. Not all

departments perform every one of these tasks. The trend, however, is for more of

these assignments to become purchasing’s responsibility. The purchase can be

a one-time requirement or the release for materials against an established

purchase order. The buying process requires supplier evaluation, negotiation, and

selection.
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Sample of Questionnaire

SURVEY QUESTIONNAIRE

To the Respondents:

For the fulfillment of our subject Practicum 2, we, the researchers from
Bachelor of Science in Accounting Technology of the University of Caloocan City,
are conducting a thesis entitled “Purchasing System in Business Innovations
Gateway Inc.: Basis for Improvement”. We will appreciate if you could complete
the following questions. Any information obtained in connection with this study
that can be identified with you will remain confidential. Thank you.

The Researcher

Part I: Profile of the respondent of Business Innovations Gateway Inc.

Name: _____________________________(Optional)
Instruction: Please mark a check (✓) in your corresponding answer.
1. Age
21 years old and below 31- 40 years old
22-25 years old 41- 50 years old
26- 30 years old 51 and above

2. Gender
Male Female

3. Civil Status
Single Separated
Married Widow/ Widower
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COLLEGE OF BUSINESS AND ACCOUNTANCY

4. Educational Attainment
High School Graduate College Graduate
Vocational Course Post Graduate
College Level

5. Length of Service
1 year and below 11 – 15 years
2 – 5 years 16 years and above
6 – 10 years

Part II: Assessment of the respondents on the factors affecting the

effectiveness of Purchasing System of Business Innovation Gateways
Incorporated: Basis for Improvement.

Instruction: Please check the appropriate box for your preferred answer with the
following likes scale.
5 – Strongly Agree (SA)
4 – Agree (A)
3 – Moderately Agree (MA)
2 – Disagree (D)
1 – Strongly Disagree (SD)

5 4 3 2 1
(SA) (A) (MA) (D) (SD)

Canvassing
a. There are enough various suppliers.
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b. The bidder that offers the best and

cheapest price quotation shall receive
the contract.
c. Purchase order was prepared for the
winning supplier.
d. The winning bidder delivers a quality
items.

5 4 3 2 1
(SA) (A) (MA) (D) (SD)

Ordering
a. Purchase requisitions are approved by
officials designated to authorize
requisitions.
b. Purchase orders are prepared only on
the basis of purchase requisition
approved by authorized persons.
c. An adequate record of purchase
orders and agreements are maintained.
d. Report of orders are pre-numbered
and controlled.

5 4 3 2 1
(SA) (A) (MA) (D) (SD)

Monitoring
a. The management monitor the order
status
to ensure compliance with the deadline.
b. The management monitor and review
unusual or significant operating, capital,
and professional expenditures.
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c. Regular checking of the supplier’s

progress to ensure that contractual
obligations are being met.
d. Conducting regular random
inspections of the supplied goods to
ensure that they meet specification and
are of a suitable standard.

5 4 3 2 1
(SA) (A) (MA) (D) (SD)

Delivery
a. The delivery performance is consistent
to the promise.
b. The person in-charge checks the
delivery schedules daily.
c. The products/materials are in good
condition when delivered and meet the
quality requirements.
d. Fast and timely delivery of products
and services from supplier.

Part III: Problems encountered by the respondents.

Instruction: Please rank the following from 1 to 5, 1 is the highest and 5 is the
lowest.
Rank

• Shortage of labor or raw materials and transportation issues.

• Slow reaction to changes in demand, which causing material

shortages.

• There is a delay between items being delivered and being

available in the warehouse.
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• Sudden demand changes cannot be handled in an efficient

way, which causes extra work.

• The process is time consuming and inefficient especially

when purchasing high volume parts.

Part IV: What recommendation may you suggest on the improvement of

Purchasing System? (Required)

__________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
_________________________________________________.

_______________________

Signature of the
Respondent

Date:___________________
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Sample Modules

Sample Documents Usually Used in Purchasing

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Figure 3

Purchase Requisition is an internal document filled out by any of the

departments within the company of the items they want the purchasing

department to buy for them. A PR is internally generated for internal purposes;

thus, the company decides on the format of the PR. Important details present in

the PR include the date of requisition, items required, their description and

quantity. A PR should also be approved by the duly allowed signatories. An

approved purchase requisition leads to the generation of the Purchase Order.

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COLLEGE OF BUSINESS AND ACCOUNTANCY

Figure 4

A Purchase Order is an external document made by the company, which

is sent out to suppliers for a request to purchase goods or to provide a service.

Companies vary in their format since there are no regulations requiring a standard

layout. A basic PO must show the shipment address, items ordered, quantity

ordered and total amount payable. In the part of the vendor, the corresponding

document is called Sales Order (SO). Copies of PRs and POs are attached to

another document called Receiving Report.

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Figure 5

A Receiving Report is another internal document made by the receiving

department confirming the receipt of items or services acquired by the company.

There is no required layout of RRs. It depends on the company what information

they want to see in the RR. The most important details include the date received,

in what condition received, who received them and to which warehouse they will

be stored. Additional details include reference number of the PO, PR and Sales

Invoice.
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Figure 6

A Check or Cash Voucher is an internal document proving the

disbursement of funds from the company. It contains the journal entry made in the

books recording the transaction. It has reference to the expense made and

contains attachments like PO, RR and Sales Invoice. A check or cash voucher

must be duly approved by the responsible officers of the company. The payee

affixes his signature in the voucher to confirm receipt of the payment.

(foundersguide.com)

The characteristics focus perspective classifies the purchasing function

into four stages:

Stage one is ‘passive’ in character. In this stage the purchasing can be

defined as lack of strategic directions and is mainly reactive to operational

requirements. High proportion of purchasing manager’s time is on routine

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operations with low visibility to the supply chain. The supplier selection is

based on price and availability only.

Stage two is ‘independent’ in character. In this stage the purchasing

may have adopted the latest technology and process, but may have not got

the strategy that aligned with the competition. Links between purchasing and

technical disciplines may have been established; performance based on cost

reduction; top management recognises the importance of professional

development and the opportunities in purchasing contributing to profitability.

Stage three is ‘supportive’ in character. Purchasing starts to support

firm’s competitive strategy by adopting purchasing techniques and products

which strengthen the firm’s competitive position. Suppliers are considered as

key competitive resource. The supply market, products evolution and

suppliers’ capabilities are continuously monitored and analyzed.

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Stage four is ‘integrative’ in character. In this stage purchasing strategy

fully integrates with firm’s purchasing function. Multifunctional teams and

cross functional training of purchasing professional begin to take hold. Open

and close communication with other functional departments is hard wired into

the processes. Purchasing is measured in terms of its contribution to the

overall success of the firm.

It is interesting to notice that the four stages in both perspectives can

be broadly matched with little obvious impediment. However, it will take a

more rigorous approach to declare the theoretical match and to create a new

stage model for the purchasing development. The discussion presented here

merely opens the scope of discussion and hopefully stimulate further thinking

and debate.

Special Purchasing Systems of Materials are the following:

The fisrt purchasing system is the “Forward Buying”. This special

purchasing system commits an organization far into the future, usually for a year.

The terms of such a forward buying depend upon the availability of the materials,

the financial policies, the economic order quantity, the quantitative discounts and

the staggered delivery.

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Second is the “System Contract”. In this system, the original indent is

shipped back with the items. It is invariably a simple contract. It avoids the usual

documents like purchase orders, materials requisitions, expediting letters and

acknowledgment, goods in words report etc.

The administrative expenses of both the buyer and the seller are reduced

and at the same time suitable contracts are ensured. Such a contract system

covers only the devilry period, price and invoicing procedure. In such a system

buyers are relived of the routine work.

The third one would be “Reciprocity”. Other things being equal, reciprocity

principles hold good. In this buying system, there is the scope and possibility for

the less efficient manufactures and distribution to gain if the purchasing

executive indulges in reciprocity on his initiative even with the supplier on such

terms and conditions that are not equal with other suppliers. Reciprocity buying

should be resorted to only on selective basis as it discourages competition and

leads to higher prices and fewer suppliers.

The fourth system is “Zero Stock System”. This system functions on the

basis of zero stock and the stock is held by the supplier for the firms. Such a

system needs closeness of the buyer and the seller so that the raw material of

one is the finished product of another. This system works well if the seller holds

the inventory and the two parties work in close coordination.

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A huge amount of capital is not locked up under this system but the buyer

has to pay a slightly higher price because of inventory carrying cost included of

the price. Other benefits derived are significant reduction of obsolescence of

inventory, lead time and clerical efforts in paper work. The supplier, too, benefits

by having more time to devote to marketing work for other buyers. Production

scheduling also becomes easy.

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COLLEGE OF BUSINESS AND ACCOUNTANCY

CONSENT LETTER

To the Respondents:

For the fulfilment of the degree Bachelor of Science in Accounting

Technology, we, the researchers from of the University of Caloocan City, are

conducting a thesis entitled “Purchasing System in Business Innovations

Gateway Inc.: Basis for Improvement”. We will appreciate if you could complete

the following questions. Any information obtained in connection with this study

that can be identified with you will remain confidential. Thank you.

The Researchers:

Abigail F. Bravo

Marie E. De Castro

Grizelle S. Dimapilis

Mabicelle Noimie G. Geneta

Daniela Rose O. Ramos

UNIVERSITY OF CALOOCAN CITY 95
COLLEGE OF BUSINESS AND ACCOUNTANCY
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COLLEGE OF BUSINESS AND ACCOUNTANCY