Diagnosis of purchasing/expenditure commitment processes

The Finance Department decided to carry out an in-depth analysis of the Purchasing and Expenditure Commitment processes, covering three main areas: overheads and external services, IT expenditure, and purchases of stored materials. The aim was to gain greater transparency and control over these significant expenses, by identifying flows and areas for improvement. This diagnosis was also to serve as a basis for modernizing processes, taking into account operational and financial needs, while aligning with the company's global strategy. The mission was to optimize costs and secure commitment procedures.

The process began with a detailed mapping of current purchasing flows, aimed at identifying the types of purchases, the people involved and the documents used, as well as interactions between departments. This mapping was based on an analysis of historical expenditure data and interviews with finance and purchasing teams to identify existing practices and dysfunctions. Next, a target for optimized purchasing processes was defined, incorporating clear steps to improve the traceability and validation of commitments. At the same time, the mission supported the choice of a Procure to Pay (P2P) tool adapted to the needs identified. Finally, operational and strategic recommendations were formulated, along with an action plan to ensure progressive implementation.