Purchasing is also quite important in setting company
tactics. It is referred to as the process improving
business cost-effectiveness. All the business activities
concerning recovery, adaptation and prevention in this
fi eld allow the company to cut not only purchasing and
supply costs, but production and customer service
expense as well. And fi nally purchasing plays an operational
role through its reactive activity. An external
customer order (production or sales) activates the process
of material good purchasing. The research on the
role and importance of purchasing indicates that managers
mostly identify purchasing on the operational
level. Firstly, they think of it as of realizing placed orders
[3], and secondly, they point out its strategic role