Centralized purchasing List the advantages for implementing a centralized purchasing function. What are the disadvantages (if any)?


The advantages for creating a separate purchasing function include the following:
? Promotes efficiency and effectiveness.
? Eliminates potential favoritism that could take place if individual department heads were allowed to place orders.
? Reduces the opportunity for fraud by segregating the authorization to purchase from the custody and recording functions.
? Centralizes control in one function.
The possible disadvantages include:
? Potential kickbacks to agents from vendors and suppliers.
? Variations from traditional purchase orders.

Business

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