Procurement process and financial performance: a systematic literature review
DOI:
https://doi.org/10.15675/gepros.v16i3.2770Palavras-chave:
Compras, desempenho financeiro, revisão sistemática de literatura, elementos, atividadesResumo
Purpose – The aim of this study was to identify the elements and practices under the responsibility of the Procurement process that can influence the financial performance of a company.
Design/methodology/approach - A Systematic Literature Review (SLR) was conducted to identify the elements and practices from the Procurement process and financial indicators.
Findings - Twelve elements were identified (focusing on: Information technology and shared information and communications) and eight practices in the procurement process (focusing on: supplier relationship management and cost reduction), which contributes to the company's financial performance, mainly on the Profit and ROI financial indicators.
Originality/value - This study presents an overview, a consolidated view of the literature on the current relationship between the procurement process and financial performance.
Keywords – Procurement. Financial Performance. Systematic Literature Review. Elements. Practices.
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