AMBO UNIVERSITY WOLISO CAMPUS

SCHOOL OF BUSINESS AND ECONOMICS

DEPARTMENT OF BUSINNESS ADMINISTRATION AND INFORMATION

SYSTEM.
THE CHALLENGES AND EFFECTIVENESS OF THE PURCHASING
PRACTICE (A CASE STUDY IN AMBO UNIVERSITY WOLISO CAMPUS).

PREPARED: AYSHESHIM AMARE FEB, 2021

ADVISER: FANTA TARIKU(MBA) WOLISO, ETHIOPIA

 Abstract
Purchasing practice in Ethiopia is not recent phenomena Nowadays, it plays curtail role by
providing the necessary material to another department. The investigation conducts on
effectiveness and difficulties or challenges of purchasing activity in ambo University Woliso
campus.

The major objective of this study will be focus on improving purchasing mechanism of
challenges enriching practice with the most relevant information and assessing the department.
To do this both primary and secondary data is needed for successful achievement of the study.

Primary data will be collected from purchasing department committee and the manger though
open and closed ended questioner. But secondary data will be gathered from different document,
books, reports of purchasing department. The study will use judgmental or purposive sampling
techniques. After the required data collect from both primary and secondary source it will be
analyze using descriptive analysis for logical conclusion.

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Table of Contents
CHAPTER ONE..............................................................................................................................................3
1.1 Background of the study....................................................................................................................3
1.2 Background of the organization.........................................................................................................3
1.3 Statement of the problem.................................................................................................................4
1.5 Objective of the study........................................................................................................................5
1.5.1 General Objective of the study...................................................................................................5
1.5.2 Specific Objective of the study....................................................................................................5
1.6 Significance of the study....................................................................................................................5
1.7 Scope of the study.............................................................................................................................6
1.8 Limitation of the study.......................................................................................................................6
1.9. Organization of paper.......................................................................................................................6
CHAPTER TWO.............................................................................................................................................7
Review of Related Literature.......................................................................................................................7
2.1 Material management Definition......................................................................................................7
2.2 Purchasing Definition.........................................................................................................................7
2.3 Types of purchasing Approaches.......................................................................................................8
2.3.1 Speculative buying......................................................................................................................8
2.3.2 Hands to mouth buying..............................................................................................................9
2.3.3 Forward Buying...........................................................................................................................9
2.4 Significance of purchasing...............................................................................................................10
2.5 The scope of purchasing..................................................................................................................10
2.6 Objectives of purchasing..................................................................................................................10
2.6.1 From top managerial prospective.............................................................................................10
2.6.2 Functional cooperation level objectives...................................................................................11
2.6.3 from the detail level objectives................................................................................................11
2.7 Purchasing policy.............................................................................................................................12
2.8 Purchasing procedures....................................................................................................................12
2.8.1 Organization of Purchasing Regulation.....................................................................................13
2.8.2 Verification of purchasing Regulation.......................................................................................13
2.8.3 Request for Bidding (Quotation)...............................................................................................13
2.8.4 Evaluation and selection of suppliers.......................................................................................14
2.8.7 Receiving and Inspection..........................................................................................................15

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 2.8.8 Payment....................................................................................................................................15
2.9.1 Centralization versus decentralization......................................................................................16
2.9.2 Merits of centralization purchasing..........................................................................................16
2.9.3 Merits of decentralization purchasing......................................................................................16
2.9.4 Demerits of centralization and decentralization purchasing....................................................17
2.10 International purchasing................................................................................................................17
CHAPTER THRE..........................................................................................................................................18
Research Design and Methodology...........................................................................................................18
3.1 Research Design...............................................................................................................................18
3.2 Source of Data.................................................................................................................................18
3.3 Method of Data collection...............................................................................................................18
3.4 Sampling Techniques.......................................................................................................................18
3.5 Sample size......................................................................................................................................19
3.6 Method of data analysis and interpretation....................................................................................19
3.7 Work Plan and Budget Plan.............................................................................................................19
Bibliography...............................................................................................................................................21

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CHAPTER ONE
1.1 Background of the study
Purchasing is one of the basic functions of common to all type of business enterprise. These
functions are basic because no business can operate without them. All business administered or
managed by coordinating and integrating these functions (Donald Widowers 1994).

Creation the idea or design function, finance the capital questions and financial record, personnel
the human resource and labor, relation, purchasing the acquisition of required material, service
and equipment. Conversion the transformation of material into economic good and distribution
the marketing and selling of goods produced, purchasing the basic and integral part of business
management for a business to be successful. It is impossible for any organization to achieve its
full potential without successful purchasing practice. In the long run the business enterprise
depends every bit as much on the purchasing and supply executives at it does on the executive
who administer the other function of the business (Dobler, Burt 1996).

Purchasing as a process of buying, it involves as determining the needs, selecting the supplier,
arriving at proper price, specifying terms and conditions, issuing the contract and following up to
ensure proper delivery (Alumina 1984).

Purchasing is acquiring materials and part as a requisition to meet quality, quantity and time
specifications. Purchasing is responsible for acquiring raw material, component part, tools and
other items outside supplier. The fundamental purchasing activity includes selection of
accessible venders and negotiation of terms, revision quality level and other factor of purchasing,
placing purchasing order for new and recorded material. Parts and service consideration, priority
of order expediting, delivery of material and parts to meet inventory requirement and maintain
supply system data base.

1.2 Background of the organization

ambo University Woliso campus is one of the well-known higher learning institute located at
Woliso town which is the administrative and trading center of south west Shewa Zone. The

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University located at the distance of 116 km to Addis Ababa. The annual average temperature of
the area is 14.4 degree centigrade and the average annual rainfall is 1331.6 mm. ambo University
Woliso campus was established in 2002 E.C. The University aims at delivering teaching and
learning; research and community services. Currently the University offers courses under four
faculties in undergraduate programs that includes Engineering and technology, Natural and
computational science, Business and economics and social science and humanities. The
University’s 2004/5 academic enrolment is over 2000 in regular program.

The University overall vision is to render the best in teaching learning, research and community
service possible, warmly and professionally to its customers within and outside the country,
serve all the public by improving not only academic knowledge and professional skills but also
promoting life-long study habits and striving to instill values of integrity, self-respect and respect
for others.

1.3 Statement of the problem

Ambo University Woliso campus is the public organization in the country which purchase good
and service which are necessary for its regular operations or to accomplish its short and long run
plans. These goods and services include supplies like student consumption food, stationary
material, machine, equipment’s and spare parts.

Purchasing is by itself incurring cost. The public organization follow purchasing practice of
minister of finance and economic development stated in purchasing and property administration
proclamation number 649/2001 Art 7/2. It states the key area requiring a particular attention that
is purchasing policy, procedure, plan, discount, and bidding and supplier selection.

Ambo University Woliso campus highly spends money for purchase of equipment, machinery,
spare part, stationary material, and student consumption food. The objective of purchasing
management is satisfying customer and user by making the available necessary material and
equipment so it gives good relationship with user department by providing material and
equipment at the right price and right quality, at right price and from right source.

Therefore, purchasing is one of focus area in organization attention to be given, to solve the
Ambo University Woliso campus purchasing problem and the society problem as a whole. On
the other hand, other researcher has given their own solution for the study problem like there

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must be given continuous training that much with the job, the government should improve
shortage of transportation, purchasing section should develop a mechanism to change and
improve a traditional and long purchasing practice (fuad, Abdi 2006).

1.4 RESEARCH QUESTION

• Does Ambo University Woliso campus apply necessary purchasing policies and
procedures?

• How much the policies and procedures apply competitively in Ambo University Woliso
campus?

• What factor challenges purchasing practice in Ambo University Woliso campus?

1.5 Objective of the study

1.5.1 General Objective of the study

The overall objective of the study will be entity the challenges and effectiveness of purchasing
practice and also provide possible solution for existing problem.

1.5.2 Specific Objective of the study

• To investigate whether Ambo University Woliso campus practice policies and
procedures.

• To investigate how much the application of polices and procedure competitively.

• To investigate what factors, affect purchasing practice

1.6 Significance of the study

It brings ground for good relations with departments, it guides other researcher study effectively,
allow recommendation to purchasing system, it leads to graft mutation of the organization and
the outcome of this study was help for other organization by which precision activity effectively
functioned from top management point of view.

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 1.7 Scope of the study
The study will be to assess the challenges and effectiveness of purchasing practice in all
organization is important. But the study will be delimited only Ambo University Woliso campus.

1.8 Limitation of the study

Shortage of time to conduct this research study, extensively financial constraints to pay the
necessary expenditure to conduct the research. Limited resource inaccessibility to internet and
inadequate computer facility, lack of cooperation from organizational respondents those who are
concerned in giving information with regard to the study under the consideration.

1.9. Organization of paper

The paper composed of three chapters; the first chapter deals with introduction part, which is
built up of background of study, statement of the problem, research questions, and objectives of
the study, significance of the study, scope and limitation of the study. The second deals with
chapter present review of related literatures theoretical aspect of the study, which includes
relevant and related literature that is systematically organized from different books. The third
chapter deals with research methodology of study,

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CHAPTER TWO
Review of Related Literature
2.1 Material management Definition
Material management can be defined a confederacy of traditional material activates bound by a
common idea of integrated management approach to planning, acquisition, conversion, flow and
distribution of production on materials from the raw material state to the finished product state
the material management state advocates to the assignment of all major activities which
contribute to materials cost to single material management department. This includes the primary
responsibility which are generally fund in the purchasing department plus all other major
procurements responsibly including inventory management traffic receiving, warehousing
surplus and salvage and frequently production planning and control. (Donald and Dobler. 1964).

Material management provides an integrated system approach to the coordination of material

activities and the control of the material costs, it advocates to assigning to single operating
department all major activities which contribute to the cost of materials. The objective is to
optimize performance of the material system as opposed to sub optimizing the performance of
individual operating units that are major part of material system. (Donald and Dobler 1984).

2.2 Purchasing Definition

Purchasing refers to a function in business where by the enterprise obtains the inputs for what is
produced as well as other goods and services it requires. Purchasing is one of the basic function
common to all type of enterprise. These functions are basic because no business can operate
without them (Dobler, 1964, p.27).

Purchasing the activity of acquiring good and services to accomplish the goal of organization.
Different scholars have given different definitions for purchasing.

The main objective of purchasing are: (1) to maintain the quality and value of company product
(2) to minimize cash tied up in inventory, (3) maintain the flow of inputs and (4) strengthening
the organization competitive position purchasing may also involve (a) developing and review of

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the product specialization, (b) receipt and processing of requisition, (c) advertise for bid, (d)
evaluation (e) award of supply contracts (f) inspection of gods received and (g

) their appropriate storage and release purchasing is the acquisition of goods and service in
exchange for something of value its material management function concerned with process of
buying the right type of material at the right price and time purchasing is essential to all
organization manufacturing, non-manufacturing, profit making, nonprofit making and
government (Eugene, Miranda and John, 1995, p. 247).

Different scholars have given different definitions for purchasing. “Purchasing is disciplined
entrepreneurial activity directed toward providing profit” (parsons and W.J 1982).

“Purchasing is disciplined entrepreneurial activity directed toward providing profit” (parsons

and W.J 1982).

In narrow sense the term purchasing simply describe the process of buying, however, in a broad
sense, the term involves determining the need selecting the supplier, arrive at proper price terms
and conditions issuing the contract or order and following up to ensure proper delivery (Aljian
George, 1973).

2.3 Types of purchasing Approaches

There are three types of purchasing approach based on findings these are:

Speculative buying

• Hands to mouth buying

• Forward buying

2.3.1 Speculative buying

• Speculative buying refers to buying on item of one price with the intention of profiting
the transaction by selling it at higher price

• The purchasing material in excess of foreseeable requirement. It anticipated that the need
on arise for material and the firm will profit by making the purchasing at the current
prices. (Donald and Dobler, 1984)

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2.3.2 Hands to mouth buying
Hands to mouth buying becomes sever popular method of purchasing during the great
depression of the 1930’s and it is a policy that may be expected to appear whenever supplier
of goods becomes plentiful and price decliner such imminent.

Advantage.

• If material service is purchased in un instable market and when price are dropping it saves
money.

• When introduction of new machinery or design which will pander a lot of materials is
anticipated.

• Problems of cash flow and desire inventory carrying cost.

Disadvantage

• It will lead to higher procurement and probing higher total inventory cost.

• Denier of running out of stock in case of supplier failure or late delivery (Donald and
Dobler 1984).

2.3.3 Forward Buying

It satisfied more than carryout need, but not beyond and forest seeable requirement
approximately three to twelve months. This is based on long term planning and assumes the risk
of sharply increased or decreased business. The objective of forward buying are to take
advantage of favorable pricing due to large quantity and market condition and establishment,
special with unstable or restrictive market of material cost and material availability for the longer
period time relatively disadvantage are price risk and added holding charges if needs are reduced
and commitment for delivery cannot be revised purchasing does not play sufficient forward
purchase order.

2.4 Significance of purchasing

The type of activity for performed by the purchase groups varies from company to company. The
assignment of the activity depends up on companies’ organizational size and geographical
dispersion. It is important to the success of the material or logistic management group that all

7
purchasing all activates be assigned and that all individual be fully informed to their
responsibility (Eugene, Magadha John, 1995 p. 252).

The importance of purchasing is also a significant in-service giving companies they are able to
execute several activities more efficiently than the manufactures their added and therefore
purchasing storage transformation and marketing services material must be available at the
proper price, in the proper quality, at the proper time and at proper place. However, failure to
accomplish any of these responsibilities concerning materials and company cost it decrease
company sale.

2.5 The scope of purchasing

As the type, site and nature of the product of business enterprise vary the volume of work the
amount of money expanded and the degree of sophistication affecting purchasing will also vary
regardless of this wide divergence the procurement process should be accomplished in the most
professional and capable in 1968, it is estimated that the united states manufacturing and
associated industries purchased material and services to tailing and 322 billion, which shows the
needs for an efficient performance of purchasing activity” (Alijian, 1973, p 1-6).

2.6 Objectives of purchasing

The objective of purchasing can be viewed from there levels.

• Avery general managerial level

• More specific functional or operational level

• A detailed at which precise strategic buying plan are formulated.

2.6.1 From top managerial prospective

The general objectives have traditionally been experienced as the five right which management
expects the departments to achieve the acquisition of material (J.H Westing,1985).

• Right quality

• Right quantity

• Right time

• Right price
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 • Right supplier

2.6.2 Functional cooperation level objectives

• To support company operation with uninterrupted flow of material and service. This is
the most fundamental of all purchasing and supply objectives.

• To buy competitively involves keeping abreast of the process of supply and demand that
regulate price and availability of material in the market.

• To buy wisely buying wisely involves continual search for better value that yields the
best combination of quality, services and price, relative to the buyers need.

• To develop good relationship with the supplier, continuing relationship with active
supplier and good relationship with potential suppliers.

• To keep inventory investment and inventory loses as a practical minimum although

maintaining a large inventory is one of achieving objectives from top manager
perspective.

• To achieve maximum integrations with other departments of the firm this essential for
buyers to understand the major need of their using departments so that this needs can be
translated in to materials support to action.

• To handle the purchasing and supply management function in professional & cost-
effective manner. (Donald and Dobler 1964).

2.6.3 from the detail level objectives

At this level precise straggle buying plan are formulated the focus is one the detailed objectives
that are developed when precise buying plan are made for each of the major categories that are
material arms use in its operation. (Dobler 1986, p. 42-44).

2.7 Purchasing policy

Purchasing policies are general statement or undertaking which guide or channel thinking and
action in carrying any purchasing transactions and objectives in an optional manner it is
statement that describes in very general terms UN intended course of action (Dobler and Donald,
1996) purchasing policies has various characteristics.

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 • Policies limit an area with in which a decision is to be made and assure that the decision
will be consistent and contribute to objective.

• Clarity and improve relationship with other functions.

• Training new personal and communicating approved practice

• Evaluate and improve purchasing function.

The purchasing department is responsible to establish and administer purchasing polices,

institute report necessary to permit analysis of purchasing performance negotiate and approved
terms of contracts and analyze price paid for material and generally define how to obtain saving
and coordinating purchasing procedures (Aljian and George, 1973).

2.8 Purchasing procedures

Purchasing procedure often vary depending on the type of items to purchase. A purchase
procedure outlines in detail the specific actions to be taken accomplished a given task within the
guide line of any applicable policies it establishes the founding objectives (Dobler and Donald,
1996).

• Full fill each task satisfactory with minimum of time effort and paper work

• Effectively communicate and coordinate the effort of one work group with another.

• Minimum overlapping effort and group conflict

• Permit effective management by exception.

Nevertheless, the procedures given by different authors seem more comprehensive it can be also
using the flow chart prepared (J.H. Westign, 1985). The principal purchasing procedures are
listed as follows.

2.8.1 Organization of Purchasing Regulation

Materials requisition from the customer unit or individuals that have been authorized to make
such a request users of the stock items for instance may submit materials regulation from the
stores to purchasing units for non-stock items the authorized individual or units fill the purchase
unit.

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The information in the purchase requestion form includes

• The name of the material required

• The code number and part number

• The quantity required

• The time when the material is required.

• Specification and standard.

2.8.2 Verification of purchasing Regulation

The purchasing unit verifies whether the purchase requisition is authorized and whether other
requirements have been fulfilled appropriately questions cleared in the verification includes.

It the requesting unit or individual authorized to make such a request?

Is there a budget to meet the request?

2.8.3 Request for Bidding (Quotation)

The purchasing unit examine whether bids are required or a direct purchase polices of the
organization bid can be open or closed.

Open bid: Prospective suppliers are incited for interact advertised in media the lowest tender
gradually being accepted although the advertisers usually stated that they are not bound to accept
the lowest or any tender.

Closed bid: Perspective suppliers are invited to complete for a contract the advertising of which
is restricted to selected suppliers who are invited to complete to the material. After the types of
bid are selected purchasing unit needs to prepare the bid documents which stipulate the
requirement and the manner in which bidders are required to complete.

2.8.4 Evaluation and selection of suppliers

Suppliers are evaluated and selected on the basis of the criteria. Selection of capable supplier is
one of the most important responsibility of purchasing professional.

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The development of new suppliers, also additional suppliers for existing purchased items will be
needed in order to lower cost, better quality, on time delivery, and improved technical service.
Some of the sources are.

Sales man contracts, purchasing contracts, Trade directors, scalawags, Trade shows and
conventions. (Eugene, Maganda and John, 1995).

2.8.4.1 Evaluation suppliers

Evaluation of supplier is critical to obtain an uninterrupted flow of material and developing
reliable supplier.

Some of the criteria of selection of supplier are:

Financial condition: Quality, capacity, service, plant visit, supplier rating, supplier certification
to obtain the needed amount without un interruption.

2.8.4.2 Evaluation of purchase performance

The efficiency of the purchasing section can be judged the following basis, such evaluation result
in improved performance (Nair, 1990).

• Number of persons employed

• Whether the work has been properly distributed and whether the staff has a broad
program of work

• Time taken ordinarily to process a purchase requisition.

• Whether materials of correct quality are being purchased and incidence of rejection.

• Number and value of overdue orders.

• Proportion of purchase department operating cost to value of total purchase cost per
order.

Contract purchase order

The contract is awarded to the best supplier candidate with the highest score on the criteria set of
purchase order is to be produced in several copies depending on who is to receive them.

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Follow-up and expediting

After purchase order has been made the purchaser a should not wait until the supplier delivers
the materials, we need to follow up to make sure that suppliers will deliver the materials on the
agreed data expediting requires a special type of agreement for it may require the supplier extra
effort and cost.

2.8.7 Receiving and Inspection

Receiving inspection and storing are made after the materials are delivered and verified with the
purchase order and invoice if there are discrepancies in the reliving and inspection of the
material such as shortage, overage and damages.

2.8.8 Payment
There are different modes of payment depending weather the purchase local or international.

• Organization purchase

Purchasing is the function of buying machinery, tools, general supplies, raw material etc.
required by an organization (Nair, 1990). The work of the purchasing is performed by the
purchase sector and in the broader senses their functions and responsibilities including the
following:

• Obtain the right quality and quantity of material at the right time, so that production is not
hampered.

• See that the purchase is made at the most competitive price.

• Nearly 80 percent of annual expense of a factor represent purchase, it is their

responsibility of purchase section to see that the fund are utilized on the purchase with
what most discretion.

• Cost reduction

• See that purchase are made only against authorized purchase requisitions and proper
functions.

• Deal with the supplier regarding shortage, rejections etc, reported by the store.

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 • In case of delay in obtaining suppliers against any purchase requisition keep the
department concerned informed of the progress.

• Suggest latest and more economical material for use by the manufacturing departments
this could be done because of its contract with the outside source of supply.

2.9.1 Centralization versus decentralization

Centralization of purchasing means that the requirement of any departments of a plant or of
different units of the same company of associated companies of the same group will be
purchased by a single purchased department (Nair, 1990).

Decentralization purchasing provide authority of purchase to the lower unit in order to purchase
their own material (Nair, 1990) decentralization purchasing is the power to delegated to sub
group or subordinates. The power is not centralized within one party.

2.9.2 Merits of centralization purchasing

• Quality discount

• Effective use of limited and highly specialized skilled purchase staff.

• Standardization of purchase materials and purchase procedure.

• Avoidance of significant difference in price between them in case of short supply.

2.9.3 Merits of decentralization purchasing

• Advantage would take of locally available product leading to possible cost reduction and
more suitability.

• Delegation authority to a various unit price moral of involved personnel and taken
advantage of their local acquaintance and knowledge.

• Suitable for department or plant that require different type of item.

• Enable local management to exercise control over it cost and selection of material in
addition to enhancing its relation with local suppliers and its social responsibility to the
local community.

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2.9.4 Demerits of centralization and decentralization purchasing
By and large the advantage of centralizing reflects the disadvantage of decentralization and the
advantage of decentralization indicate the main short coming or disadvantage of centralization.

2.10 International purchasing

The term global sourcing, global purchasing, foreign sourcing and international sourcing are
used interchangeably in recent year the term “international purchasing” is being used by many
firms which means integration and coordination of common item, process, technology and
supplier (Dobler and Burt 1996).

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CHAPTER THRE
Research Design and Methodology
3.1 Research Design.
The study will be use descriptive research design to be conduct the challenges and

effectiveness of the purchasing ambo university Woliso campus. The reason why the
study uses descriptive research design is simple and helps to describe the challenges and
effectiveness of purchasing practice.

3.2 Source of Data

The researcher will be collected relevant information from both primary and secondary sources.
Primary source of data will be collected from questionnaire and interview from resident and
manager of ambo university Woliso campus.

Secondary source of data will be collected from written materials like documents, books related
with purchasing, Journals, Internet sources and other relevant published documents.

3.3 Method of Data collection

The study will be using both questionnaire and interview type of data collection instruments.
Questionnaire method will be use close - ended and open-ended questionnaire method because to
asses more real information deeply. Interviewing all employees is very difficult, so the
researcher arranges structured and unstructured interview to managers and few employees.

3.4 Sampling Techniques

This study will be use non-probability sampling techniques, especially; judgmental or purposive
sampling. The reason for using judgmental or purposive sampling is to involve personnel who
understand about the topic under the study, therefore, the researcher will be use purposive
sampling to select people who are familiar with the sample frame and particular knowledge
which make them suitable and select target respondent that provide the relevant information,
convenient to use and less time consuming etc.

3.5 Sample size

The total population of the study will be 56. From the total population the student researcher will
be take 12 purchase committee in order to obtain accurate and necessary information.

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3.6 Method of data analysis and interpretation
The method of data analysis will be descriptive the rationale for choose of this method of data
analysis will be it allows describing. Finally, the student researcher interpreted the analyze data
in communicable and understandable way for the reader.

3.7 Work Plan and Budget Plan

Table 1: Work plan and Time table

Month
S/N List of activity Nov Dec Jan Feb April May June
Title selection

1 Literature review •
2 Proposal writing •
3 Proposal approval •
Questionnaire &
check lists
4 preparation •
Primary, secondary
5 data collection •
Data editing and
6 coding •
7 Paper draft report •
8 Paper submission •
Work plan source:

Table2: budget

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 No Items Unit Quantity Unit price Total cost (Birr)
(Birr)
1 Stationery material
Photocopy paper Packet 1 25 25.00
Printing paper Packet 1 50 58.00
Pencils NO. 6 2.00 12.00
Pen Doze 2 3 6.00
Marker No. 1 3 3.00
Shorthand note book No. 1 10 10.00
Sub total 114.00
2 Data storage materials
Re-writable CD disk No. 1 25 25.00
Flash disc No. 1 100 100.00
Sub total 125.00
3 Other expense
Printing cost Page 24 2 48
Binding No. 1 20 20.00
Sub total 68.00

4 Student transportation cost 40.00

5 Miscellaneous Expenses
Communication (Tele, 15.00
Internet, fax etc.)
Refreshment for focus group 20.00
discussion
Sub total 35.00
Grand Total 382.00

Bibliography
Burt D.N (1984), Purchasing and materials management; Text and case, 6th ed. Mc
Grew hill new York.

Dobler, Dw, and Burt DN (1996), Purchasing and supply management; 5th ed. New York; mc
Griw hill inc

rd
George Alijan (1975), Purchasing handbook 3 ed New York mc griw hill inc ----------------
(1973),

Purchasing Hand book, 2nd ed. New York: MC Griw hill inc J.W parson (1982), Improving
purchasing performance; Londen; Gower Itd.

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Nair NK (1990), Purchasing and materials management 2nd ed. New York Delhi vikas
Publishing

Van Weele, Arjan J (2000), Purchasing and supply chain Management Analysis, Planning and
practice; 2nd ed, Australian business.

W, Dobler Donald (1984), Purchasing and Material management 4th ed. New York; M Griw
hill inc

Westign, J.H (1985), Purchasing management material in motion j. weng and sons inc new
Delhi.

WWW. Business dictionary. Com/definition/purchasing. htncacceed 20-22,2004

WWW. Comfact- 724069- accessed 12/7/04. Purchasing policy Definition htm/http:/

lenuif pedia Drg/ accessed 12/7/04. Budding.

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