VMI und Konsignation Aspekte und Wirkungsweise in kollaborativen Partnerschaften

Abstract

The aim of companies is to create value for their organisations. This is achieved by taking what already exists, changing it and creating something new from it. To achieve this, several parameters need to be set and different disciplines need to work together. Supply chain management concepts such as vendor-managed inventory and consignment stock can help organisations increase their efficiency by reducing their inventory costs. However, there are several things to consider before deciding to implement these inventory management tools. After all, it is not enough to sign contracts with customers and suppliers and set cut-off points. To better understand the various implications, the economic, legal, procedural and IT aspects should be analysed in terms of their characteristics and impact. The aim is to show that simply reducing costs without taking all factors into account is often expensive. To explore this field, a literature review will be conducted to determine the current scientific status quo, and experiences and practices in companies will be analysed. To this end, scientific case studies will be conducted. From a business perspective, the minimisation of bullwhip effects and possible cost savings through VMI and commissioning are analysed. The legal implications focus on the transfer of ownership, the VAT treatment of cross-border deliveries of goods and additional concept-specific contractual conditions. In the process-oriented organisational part, the internal procurement processes are adapted to the B2B concept. Finally, the IT aspect deals with communication with co-operation partners and the importance of IT in the supply chain between the two. Finally, a catalogue of questions and recommendations for action were developed in the form of examples that help to avoid the risks and "pitfalls" associated with the concept when implementing VMI and putting it into operation.

Date of Award	2024
Original language	German (Austria)
Supervisor	Veit Kohnhauser (Supervisor)