The Integrated Planning-Control Process: Purchasing

  • Kenneth P. Gee


The holding of inventory as an asset is likely to be substantially under the control of the purchasing manager, while operating activities are not. Consequently it becomes necessary to separate out the consequences of inventory holding decisions from those of operating decisions when assessing purchasing performance. Various attempts have been made at this task of separation, of which the most substantial have been those by Bell [12] and Petri and Minch [79]. The advent of current cost accounting has served to increase the importance of this topic, hence its coverage here.


Cost Saving Forecast Error Price Increase Order Quantity Performance Measurement System 
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Copyright information

© Kenneth P. Gee 1977

Authors and Affiliations

  • Kenneth P. Gee
    • 1
  1. 1.Department of Accounting and FinanceUniversity of LancasterUK

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