Contract-based procurement budgeting process development: a case study of a manufacturing enterprise
Pitkänen, Jani (2025)
2025
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2025052515765
https://urn.fi/URN:NBN:fi:amk-2025052515765
Tiivistelmä
In the context of increasing market volatility and supply chain complexities, manufacturing enterprises struggle with outdated procurement budgeting processes that impede their ability to respond to market changes effectively. This research aimed to enhance both the efficiency and reliability of procurement budgeting processes in a multinational manufacturing enterprise through digital transformation and process optimization. The theoretical framework integrated Resource-Based View with Dynamic Capabilities Framework and Contingency Theory, focusing on how organizations can develop resilient contract-driven procurement budgeting processes in volatile environments.
A qualitative case study methodology was employed, utilizing semi-structured interviews with key stake-holders, followed by thematic analysis to identify core challenges and opportunities. The research design emphasized practical relevance while maintaining methodological rigor through systematic data collection and iterative analysis.
The findings revealed three critical areas requiring attention: process infrastructure, where manual processes and fragmented systems created significant inefficiencies; market dynamics and supplier relationships, where temporary price increases often became permanent; and organizational architecture, where capability gaps hindered effective processes and transformation. The study demonstrated that through process redesign and proper automation, dozens of working hours could be released from routine budget compilation tasks while simultaneously improving forecasting accuracy and enabling strategic scenario planning. These improvements were found to directly contribute to organizational competitiveness through better cost control and strategic resource allocation.
A qualitative case study methodology was employed, utilizing semi-structured interviews with key stake-holders, followed by thematic analysis to identify core challenges and opportunities. The research design emphasized practical relevance while maintaining methodological rigor through systematic data collection and iterative analysis.
The findings revealed three critical areas requiring attention: process infrastructure, where manual processes and fragmented systems created significant inefficiencies; market dynamics and supplier relationships, where temporary price increases often became permanent; and organizational architecture, where capability gaps hindered effective processes and transformation. The study demonstrated that through process redesign and proper automation, dozens of working hours could be released from routine budget compilation tasks while simultaneously improving forecasting accuracy and enabling strategic scenario planning. These improvements were found to directly contribute to organizational competitiveness through better cost control and strategic resource allocation.