Excerpt from Purchasing: Its Economic Aspects and Proper Methods
Every business establishment in the normal course of its operations has to make expenditures for various purposes to maintain its active existence. Divergent views exist as to the relative importance of these outlays. This is evidenced by the preponderance of educational efforts directed towards obtaining better results from the amounts expended for labor and selling expense, while other subjects are comparatively neglected or receive insufficient consideration. These studies in economics arc having far reaching effects and it is the object of this book to draw the attention to a subject which has been but little touched upon in existing literature - the economies which can be effected by the use of efficient methods in the purchasing of materials, goods, and supplies.
Purchasing is one of the primary functions in the activities of the great complex structure we call business. The acquisition of raw material is the initial step incurred in the cost of manufacturing anything. In merchandising, a purchase must be made before a sale can be effected. In construction work, tools and equipment must be procured before workmen can commence operations. The significance of this subject is brought forcibly to the attention when it is realized that every undertaking in its inception involves the necessity of buying something, and the continuance of its activities perpetuates this important function.
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