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from an interesting European study (.pdf) …

The Best Practice Process

a set of flow charts that portray what we consider to be a best practice process spanning the areas of procurement and supply chain management. This process has been designed by merging the best elements from each of the benchmarking partners into one generic process. This way, it should represent superior performance compared to that of the individual processes it is based on, and thus, we have termed it “The Best Practice Process”.

see article for flow diagram

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