ABC analysis of purchasing
Why use ABC analysis of purchases?
It is essential for a catering establishment to be able to identify the weight of each purchase family in the overall expenditure.
Dans cette optique, l’analyse ABC prend tout son sens, en effet, elle permet d’estimer et de visualiser clairement et rapidement les principaux postes de dépense de l’entreprise.
What is ABC analysis?
ABC analysis is a management method that allows you to have an overall view of the establishment's expenses. This global vision can then help the manager in his decision making.
The ABC analysis is a management method that provides a picture of the company's situation. It provides answers to questions about sales, which in turn allow targeted measures to be taken for the company's future. The following are the types of questions that an ABC analysis can answer:
ABC analysis in purchasing
ABC analysis comes from the Pareto principle, which explains the following principle:
- 20 % des catégories d’achat représentent 80 % des dépenses totales.
- 30 % des catégories d’achat représentent 15 % des dépenses totales,
- Et 50 % des catégories d’achat représentent 5 % des dépenses totales.
Cette classification est représentée sous la forme de 3 classes (A, B et C).
In order to identify our A, B and C classes, it is important to follow the procedure below:
- Extraction of all purchases
- Prioritization of purchases in descending form
- Definition in percentage of each supplier on the total amount of purchases
- Calculation of the cumulative percentage
Selon les règles suivantes, nous pouvons donc définir 3 classes :
Class A -
Il s’agit des 20 % des références qui représentent 80 % du volume achats.
These are strategic purchases. They therefore require special monitoring and the smallest percentage gain can result in considerable savings.
It is therefore very important to monitor, negotiate and optimize them.
Class A items must be strictly controlled in stockpiles; they must be stored in safe and secure areas. It is essential to pay attention to the stocks in order to avoid shortages.
Class B -
Il s’agit des 30 % des références qui représentent 15 % du volume achats. Des achats qui peuvent impacter la productivité de l’entreprise. Vous devez également être attentif à cette classe, car elle permet de dégager des gains significatifs. Bien qu’elles ne soient pas aussi prioritaires que celle de la classe A, elles sont souvent plus simples à négocier.
Class B items must therefore be monitored in the event that they are upgraded to Class A or Class C.
Class C -
Il s’agit des 50 % des références qui représentent 5 % du volume achats.
Ce sont des achats marginaux et non récurrent. Cette classe représente des achats qui ont impact financier très faible sur l’entreprise, mais un grand nombre de références à gérer.
Cette classe est donc très chronophage bien que son impact stratégique soit faible. Il n’est pas nécessaire d’accorder trop de temps à cette catégorie au risque de délaisser les classes A et B, bien plus importantes.
For Class C components, the established rule is to order a new unit only when a sale has taken place. This is due to the fact that class C components are subject to both low demand and a high risk of overstocking.
Increase profitability
This ABC analysis of purchases facilitates decision-making and is an important factor influencing the company's strategy or customer offer.
Indeed, it is essential to have an overview of these different classes, which will allow you to make oriented and strategic choices. Combined with the engineering menu, which allows you to respond perfectly to the customer's request, the ABC analysis of purchases guarantees you a gain in gross margin generated by an in-depth management of your raw material costs and a skillful management of your purchases.
Koust allows you to optimise your purchases and increase your profitability by means of these different tools made available to you. And specially designed to meet the needs of restaurant professionals.
