{"id":3835,"date":"2024-10-04T11:20:13","date_gmt":"2024-10-04T09:20:13","guid":{"rendered":"https:\/\/www.manutan.hu\/blog\/?p=3835"},"modified":"2024-10-04T11:20:13","modified_gmt":"2024-10-04T09:20:13","slug":"koltseggazdalkodas-tippek-a-beszerzesi-strategia-optimalizalasahoz","status":"publish","type":"post","link":"https:\/\/www.manutan.hu\/blog\/koltseggazdalkodas-tippek-a-beszerzesi-strategia-optimalizalasahoz\/","title":{"rendered":"K\u00f6lts\u00e9ggazd\u00e1lkod\u00e1s: Tippek a beszerz\u00e9si strat\u00e9gia optimaliz\u00e1l\u00e1s\u00e1hoz"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/www.manutan.hu\/blog\/wp-content\/uploads\/2024\/10\/Spend-management-A00364P1-min-1024x567.jpeg\" alt=\"K\u00f6lts\u00e9ggazd\u00e1lkod\u00e1s a beszerz\u00e9sben\" class=\"wp-image-3838\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">A k\u00f6lts\u00e9ggazd\u00e1lkod\u00e1s elengedhetetlen a j\u00f6vedelmez\u0151s\u00e9g \u00e9s a versenyk\u00e9pess\u00e9g meg\u0151rz\u00e9s\u00e9hez b\u00e1rmely v\u00e1llalatn\u00e1l. Ez mag\u00e1ban foglalja a beszerz\u00e9sek \u00e9s a besz\u00e1ll\u00edt\u00f3k szervezeten bel\u00fcli ir\u00e1ny\u00edt\u00e1s\u00e1t azzal a c\u00e9llal, hogy minden elk\u00f6lt\u00f6tt forint ut\u00e1n maximaliz\u00e1lja a befektet\u00e9s megt\u00e9r\u00fcl\u00e9s\u00e9t. Napjainkban a hat\u00e9kony k\u00f6lts\u00e9ggazd\u00e1lkod\u00e1s alapozza meg a kiad\u00e1sokkal kapcsolatos \u00f6sszes tev\u00e9kenys\u00e9g integr\u00e1ci\u00f3j\u00e1t \u00e9s automatiz\u00e1l\u00e1s\u00e1t, a besz\u00e1ll\u00edt\u00f3kkal val\u00f3 szerz\u0151d\u00e9sk\u00f6t\u00e9st\u0151l a kifizet\u00e9sig.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Mi\u00e9rt fontos a k\u00f6lts\u00e9ggazd\u00e1lkod\u00e1s?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A k\u00f6lts\u00e9ggazd\u00e1lkod\u00e1s, vagyis az \u00fczleti kiad\u00e1sok kezel\u00e9se a szervezeten bel\u00fcli kiad\u00e1sok folyamatos nyomon k\u00f6vet\u00e9s\u00e9t \u00e9s optimaliz\u00e1l\u00e1s\u00e1t jelenti. Ez az \u00fczleti kiad\u00e1sokkal kapcsolatos \u00f6sszes tev\u00e9kenys\u00e9g \u00e9s folyamat monitoroz\u00e1s\u00e1ra, elemz\u00e9s\u00e9re \u00e9s automatiz\u00e1l\u00e1s\u00e1ra kiterjed. Ez a megk\u00f6zel\u00edt\u00e9s mindent lefed, ami a v\u00e1llalat nev\u00e9ben t\u00f6rt\u00e9n\u0151 p\u00e9nzk\u00f6lt\u00e9s el\u0151tt, k\u00f6zben \u00e9s ut\u00e1n t\u00f6rt\u00e9nik, nevezetesen:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Szerz\u0151d\u00e9si felt\u00e9telek megt\u00e1rgyal\u00e1sa;<\/li><li>Beszerz\u00e9sek;<\/li><li>Sz\u00e1ml\u00e1k feldolgoz\u00e1sa;<\/li><li>Sz\u00e1ll\u00edt\u00f3- \u00e9s k\u00e9szletkezel\u00e9s;<\/li><li>Term\u00e9kfejleszt\u00e9s.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Egy robusztus k\u00f6lts\u00e9ggazd\u00e1lkod\u00e1s bevezet\u00e9s\u00e9vel a v\u00e1llalatok \u00e1tfog\u00f3 \u00e9s r\u00e9szletes \u00e1ttekint\u00e9st kapnak az er\u0151forr\u00e1sok felhaszn\u00e1l\u00e1s\u00e1r\u00f3l, valamint a m\u00f6g\u00f6ttes okokr\u00f3l. M\u00edg a kiad\u00e1sok kezel\u00e9s\u00e9t gyakran a p\u00e9nz\u00fcgyi \u00e9s beszerz\u00e9si oszt\u00e1lyok v\u00e9gzik, addig az \u00e1tfog\u00f3 szeml\u00e9lettel m\u0171k\u00f6d\u0151 v\u00e1llalatok az \u00e9rdekelt feleket is bevonj\u00e1k a k\u00f6lts\u00e9gvet\u00e9s tervez\u00e9s\u00e9be, a k\u00f6lts\u00e9ggazd\u00e1lkod\u00e1sba \u00e9s a nyeres\u00e9gess\u00e9g-tervez\u00e9sbe, vagyis a sz\u00e1mvitel, a menedzsment, a kontrolling \u00e9s az ell\u00e1t\u00e1si l\u00e1nc is r\u00e9szese a folyamatnak.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tony Tiscornia, egy k\u00f6lts\u00e9ggazd\u00e1lkod\u00e1si platform, a Coupa p\u00e9nz\u00fcgyi igazgat\u00f3ja kifejti: <\/p>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>\u201e<em>Az \u00fczleti kiad\u00e1sok kezel\u00e9se egy sor adminisztr\u00e1ci\u00f3s folyamatot harmoniz\u00e1l, hogy azok egy\u00fctt t\u00f6bb \u00e9rt\u00e9ket \u00e9s hat\u00e9konys\u00e1got biztos\u00edtsanak, mint amennyire egyed\u00fcl k\u00e9pesek lenn\u00e9nek. A folyamat a technol\u00f3gia felhaszn\u00e1l\u00e1s\u00e1val kezd\u0151dik az egys\u00e9ges rendszer el\u00e9r\u00e9se \u00e9rdek\u00e9ben, \u00e9s r\u00e9szletes k\u00e9pet ad a v\u00e1llalat \u00f6sszes kiad\u00e1s\u00e1r\u00f3l, lehet\u0151v\u00e9 t\u00e9ve a beszerz\u00e9si \u00e9s p\u00e9nz\u00fcgyi csapatok sz\u00e1m\u00e1ra, hogy gyorsan hozzanak d\u00f6nt\u00e9seket \u00e9s cselekedjenek, cs\u00f6kkents\u00e9k a kock\u00e1zatokat \u00e9s hat\u00e9konyabb ell\u00e1t\u00e1si l\u00e1ncokat hozzanak l\u00e9tre.\u201d<\/em><\/p><\/blockquote><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Az \u00fczleti kiad\u00e1sok k\u00e9t t\u00edpusa:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Fix k\u00f6lts\u00e9gek, azaz minden olyan kiad\u00e1s, amely nem v\u00e1ltozik a termel\u00e9si mennyis\u00e9gt\u0151l (helyis\u00e9gb\u00e9rlet, fenntart\u00e1si k\u00f6lts\u00e9gek, alkalmazottak fizet\u00e9se, ad\u00f3k stb.).<\/li><li>V\u00e1ltoz\u00f3 k\u00f6lts\u00e9gek, azaz minden olyan kiad\u00e1s, amely k\u00f6zvetlen\u00fcl kapcsol\u00f3dik a v\u00e1llalat tev\u00e9kenys\u00e9gi volumen\u00e9hez (alapanyag, logisztikai k\u00f6lts\u00e9gek, munkaer\u0151-k\u00f6lcs\u00f6nz\u00e9s, szolg\u00e1ltat\u00f3k stb.).<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>K\u00f6lts\u00e9ggazd\u00e1lkod\u00e1s: Tippek az optimaliz\u00e1l\u00e1shoz<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A hat\u00e9kony k\u00f6lts\u00e9ggazd\u00e1lkod\u00e1s megval\u00f3s\u00edt\u00e1s\u00e1hoz minden v\u00e1llalatnak h\u00e1rom alapvet\u0151 elemre kell t\u00e1maszkodnia: m\u00e9lyrehat\u00f3 elemz\u00e9sekre, struktur\u00e1lt kiad\u00e1skezel\u00e9si folyamatokra \u00e9s megfelel\u0151 eszk\u00f6z\u00f6kre.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>M\u00e9lyrehat\u00f3 elemz\u00e9s<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A kiad\u00e1sok optimaliz\u00e1l\u00e1sa el\u0151tt a v\u00e1llalatoknak meg kell \u00e9rteni\u00fck, mire megy el a p\u00e9nz\u00fck. Alapos elemz\u00e9ssel azonos\u00edthatj\u00e1k a lehets\u00e9ges k\u00f6lts\u00e9gmegtakar\u00edt\u00e1si forr\u00e1sokat \u00e9s az \u00e1ltal\u00e1nos hat\u00e9konys\u00e1g jav\u00edt\u00e1s\u00e1nak lehet\u0151s\u00e9geit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ennek keret\u00e9ben \u00e1tfog\u00f3 k\u00f6lts\u00e9gelemz\u00e9st v\u00e9geznek, amit dokument\u00e1lnak is a k\u00f6vetkez\u0151 c\u00e9lokkal:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00c1tfog\u00f3 beszerz\u00e9si t\u00e9rk\u00e9p k\u00e9sz\u00edt\u00e9se;<\/li><li>A kiad\u00e1sok nyomon k\u00f6vet\u00e9s\u00e9nek jav\u00edt\u00e1sa;<\/li><li>A fejlesztend\u0151 ter\u00fcletek meghat\u00e1roz\u00e1sa.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Struktur\u00e1lt folyamatok<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A k\u00f6lts\u00e9ggazd\u00e1lkod\u00e1s a szervezeten bel\u00fcl mindenki \u00e1ltal ismert, vil\u00e1gos folyamatokon alapul.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ez kiterjed:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>A k\u00f6telezetts\u00e9gv\u00e1llal\u00e1sokra vonatkoz\u00f3 enged\u00e9lyekre \u00e9s elj\u00e1r\u00e1sokra<\/li><li>Sz\u00e1ml\u00e1k befogad\u00e1s\u00e1ra vonatkoz\u00f3 folyamatokra<\/li><li>A fizet\u00e9s el\u0151tti sz\u00e1mlaj\u00f3v\u00e1hagy\u00e1si folyamatokra<\/li><li>A besz\u00e1ll\u00edt\u00f3kra \u00e9s a partnerekre alkalmazott fizet\u00e9si politik\u00e1ra stb.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A c\u00e9l a bels\u0151 kontroll meger\u0151s\u00edt\u00e9se, a k\u00f6lts\u00e9gek jobb menedzsel\u00e9se, \u00e9s ez\u00e1ltal a t\u0151kegazd\u00e1lkod\u00e1s optimaliz\u00e1l\u00e1sa.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Megfelel\u0151 eszk\u00f6z\u00f6k a kiad\u00e1sok kezel\u00e9s\u00e9hez<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A v\u00e1llalatok sz\u00e1m\u00e1ra is el\u0151ny\u00f6s, ha a teljes beszerz\u00e9si folyamatot lefed\u0151 megfelel\u0151 kiad\u00e1skezel\u0151 szoftverrel l\u00e1tj\u00e1k el magukat. Ez lehet\u0151v\u00e9 teszi az ism\u00e9tl\u0151d\u0151 feladatok automatiz\u00e1l\u00e1s\u00e1t, a k\u00e9zi hib\u00e1k cs\u00f6kkent\u00e9s\u00e9t \u00e9s az egy\u00fcttm\u0171k\u00f6d\u00e9si folyamatok megval\u00f3s\u00edt\u00e1s\u00e1t. Egyben azt is t\u00e1mogatja, hogy a koll\u00e9g\u00e1k egyetlen digit\u00e1lis platformr\u00f3l tudjanak jelent\u00e9seket k\u00e9sz\u00edteni, illetve a k\u00f6lts\u00e9gvet\u00e9st val\u00f3s id\u0151ben tudj\u00e1k nyomon k\u00f6vetni.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>A k\u00f6lts\u00e9ggazd\u00e1lkod\u00e1s el\u0151nyei<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00fczleti kiad\u00e1sok menedzsel\u00e9se lehet\u0151v\u00e9 teszi a vezet\u0151k sz\u00e1m\u00e1ra, hogy megalapozottabb d\u00f6nt\u00e9seket hozzanak a pontos k\u00f6lt\u00e9si adatok alapj\u00e1n. Ezek az el\u0151ny\u00f6k a k\u00f6lts\u00e9gcs\u00f6kkent\u00e9sre, a jobb termel\u00e9kenys\u00e9gre, a kock\u00e1zatcs\u00f6kkent\u00e9sre \u00e9s a p\u00e9nz\u00fcgyi tervez\u00e9sre vonatkoznak.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>K\u00f6lts\u00e9gek cs\u00f6kkent\u00e9se<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Megfelel\u0151 k\u00f6lts\u00e9ggazd\u00e1lkod\u00e1s mellett a v\u00e1llalatok pontosan tudj\u00e1k, mit, mikor, kit\u0151l \u00e9s milyen \u00e1ron v\u00e1s\u00e1rolnak. Az adatokat k\u00f6zpontos\u00edtj\u00e1k, kategoriz\u00e1lj\u00e1k \u00e9s elemzik a megtakar\u00edt\u00e1si lehet\u0151s\u00e9gek azonos\u00edt\u00e1sa \u00e9rdek\u00e9ben. Ez r\u00e1vil\u00e1g\u00edthat a sz\u00e1ll\u00edt\u00f3val k\u00f6t\u00f6tt meg\u00e1llapod\u00e1s \u00fajrat\u00e1rgyal\u00e1s\u00e1nak fontoss\u00e1g\u00e1ra, hogy kedvez\u0151bb \u00e1rakat \u00e9s\/vagy jobb szerz\u0151d\u00e9si felt\u00e9teleket \u00e9rjen el.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>A termel\u00e9kenys\u00e9g n\u00f6vel\u00e9se<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A kiad\u00e1skezel\u0151 eszk\u00f6z\u00f6k el\u0151seg\u00edtik a folyamatok optimaliz\u00e1l\u00e1s\u00e1t, k\u00fcl\u00f6n\u00f6sen a manu\u00e1lis folyamatok automatiz\u00e1l\u00e1s\u00e1t. Ez lehet\u0151v\u00e9 teszi a munkav\u00e1llal\u00f3k sz\u00e1m\u00e1ra a hat\u00e9konys\u00e1g n\u00f6vel\u00e9s\u00e9t, mik\u00f6zben cs\u00f6kkenti a hib\u00e1k sz\u00e1m\u00e1t. Ez kritikus, mivel id\u0151t \u00e9s er\u0151forr\u00e1sokat szabad\u00edt fel a magasabb hozz\u00e1adott \u00e9rt\u00e9k\u0171 tev\u00e9kenys\u00e9gekhez.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Jobb kock\u00e1zatkezel\u00e9s<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00e1tfog\u00f3 k\u00f6lts\u00e9ggazd\u00e1lkod\u00e1si megold\u00e1s lehet\u0151v\u00e9 teszi a kock\u00e1zati t\u00e9nyez\u0151k jobb azonos\u00edt\u00e1s\u00e1t, de ami a legfontosabb, azok el\u0151rejelz\u00e9s\u00e9t egy szil\u00e1rd cselekv\u00e9si terv fel\u00e9p\u00edt\u00e9s\u00e9vel. Ez k\u00fcl\u00f6n\u00f6sen el\u0151seg\u00edti a szab\u00e1lyok betart\u00e1s\u00e1t, az \u00e9rt\u00e9kel\u00e9st \u00e9s a besz\u00e1ll\u00edt\u00f3i panel ellen\u0151rz\u00e9s\u00e9t, valamint a csal\u00e1s megel\u0151z\u00e9s\u00e9t.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>P\u00e9nz\u00fcgyi tervez\u00e9s fejleszt\u00e9se<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Azok a v\u00e1llalatok, amelyek a kiad\u00e1saik kezel\u00e9s\u00e9re \u00f6sszpontos\u00edtanak, jobb r\u00e1l\u00e1t\u00e1st kapnak minden t\u00edpus\u00fa kiad\u00e1sra, bele\u00e9rtve a j\u00f3v\u00e1hagyott sz\u00e1ml\u00e1kat, a k\u00f6zelg\u0151 kifizet\u00e9seket \u00e9s a teljes p\u00e9nz\u00e1raml\u00e1st. Ez seg\u00edt nekik ellen\u0151rizni a kiad\u00e1sokat, mik\u00f6zben megakad\u00e1lyozz\u00e1k a k\u00f6lts\u00e9gvet\u00e9s t\u00fall\u00e9p\u00e9s\u00e9t.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>Tudta?<\/strong><\/p><p>A Coupa szerint a p\u00e9nz\u00fcgyi r\u00e9szlegek 46%-a \u00e9rzi \u00fagy, hogy nem l\u00e1tja \u00e1t teljes m\u00e9rt\u00e9kben a szervezet\u00e9n bel\u00fcl zajl\u00f3 tranzakci\u00f3kat. Strat\u00e9giai k\u00f6lts\u00e9ggazd\u00e1lkod\u00e1ssal 2,0-6,6%-os p\u00e9nz\u00fcgyi megtakar\u00edt\u00e1st lehet el\u00e9rni.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">A k\u00f6lts\u00e9ggazd\u00e1lkod\u00e1s az \u00fczleti menedzsment alapvet\u0151 eleme a fenntarthat\u00f3 n\u00f6veked\u00e9s biztos\u00edt\u00e1s\u00e1hoz. A kiad\u00e1sok gondos elemz\u00e9s\u00e9vel \u00e9s a folyamatok optimaliz\u00e1l\u00e1s\u00e1val, valamint egy erre a c\u00e9lra szolg\u00e1l\u00f3 szoftverrel a v\u00e1llalatok maximaliz\u00e1lhatj\u00e1k a m\u0171k\u00f6d\u00e9si hat\u00e9konys\u00e1got, mik\u00f6zben jav\u00edthatj\u00e1k a j\u00f6vedelmez\u0151s\u00e9get is.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Megfelel\u0151 k\u00f6lts\u00e9ggazd\u00e1lkod\u00e1ssal ak\u00e1r 6,6%-os p\u00e9nz\u00fcgyi megtakar\u00edt\u00e1s is el\u00e9rhet\u0151. Cikk\u00fcnkb\u0151l kider\u00fcl, mi\u00e9rt \u00e9rdemes nagy gondot ford\u00edtani a kiad\u00e1sok nyomon k\u00f6vet\u00e9s\u00e9re.<\/p>\n","protected":false},"author":7,"featured_media":3838,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[15,17,18],"tags":[44,57,296],"class_list":["post-3835","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-szakertok-tanacsai","category-tippek-es-utmutatok","category-trendek","tag-automatizalas","tag-beszerzesi-strategia","tag-koltseggazdalkodas"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Megfelel\u0151 k\u00f6lts\u00e9ggazd\u00e1lkod\u00e1ssal ak\u00e1r 6,6%-os p\u00e9nz\u00fcgyi megtakar\u00edt\u00e1s is el\u00e9rhet\u0151. 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