Tool for identifying critical control points in embedded purchasing activities in SMEs

This paper discusses risk and uncertainty aspects and proposes an assessment tool leading to identification of critical control points (CCPs) within purchasing-oriented activities of small and medium enterprises (SMEs). Identifying such CCPs is the basis for developing SME purchasing instruments to support purchasing-oriented activities. The identification of such CCPs will be theoretically approached from a systems perspective using four management functions which are needed to operate as a viable system: implementation, control, intelligence and coordination. When applied to the development of purchasing instruments, these instruments can be used for supporting one of these four management control functions.