Inquiry into Issues Regarding the Purchasing of Services: Typology, Requirements Definition, Buyer Performance, and Cost Accounting

摘要

This research is undertaken to determine, among other things, if the purchasing of services has created new problems in the direct assignment of purchasing costs. To do this, it will explore issues regarding the purchasing of services and tease-out the constructs associated therein. Specifically, it will address (1) what services are being bought by purchasing departments, (2) how service requirements are defined and services prices evaluated, (3) the skills uniquely required of buyers for the purchasing of services and how those skills are perceived and evaluated, and (4) whether service purchasing has generated a new pool of indirect costs that threaten the integrity of corporate strategic decisions.