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Vilka kostnadskategorier som r\u00e4knas till indirekt ink\u00f6p varierar mellan f\u00f6retag beroende p\u00e5 dess verksamhet, men ofta \u00e5terfinns kategorier som exempelvis kontorsprodukter, marknadsf\u00f6ring, IT, konsulter, logistik, resor och facility management.\r\n<h4>\u00d6KA L\u00d6NSAMHETEN, MINIMERA SM\u00c4RTAN<\/h4>\r\nNya l\u00f6nsamhetsm\u00e5l, besparingspaket, och\u00a0nedsk\u00e4rningar aviseras dagligen i\u00a0aff\u00e4rspressen. Hur och var besparingarna ska\u00a0ske \u00e4r en viktig fr\u00e5ga inom m\u00e5nga f\u00f6retag.\r\n\r\n\u00d6kad l\u00f6nsamhet med minst p\u00e5verkan p\u00e5\u00a0f\u00f6retagets dagliga verksamhet n\u00e5s ofta via\u00a0\u00e5tg\u00e4rder inom de indirekta ink\u00f6pskostnaderna\u00a0just eftersom de inte r\u00f6r personal eller de\u00a0produkter\/tj\u00e4nster som f\u00f6retaget s\u00e4ljer\u00a0vidare. I vissa fall kan det till och med vara\u00a0tillr\u00e4ckligt att endast se \u00f6ver dessa kostnader\u00a0och undvika personalnedsk\u00e4rningar f\u00f6r att n\u00e5\u00a0besparingsm\u00e5l.\r\n\r\nM\u00e5nga svenska f\u00f6retag har under flera \u00e5r\u00a0arbetat med personaleffektiviseringar. Att\u00a0ytterligare reducera personal har d\u00e4rf\u00f6r l\u00e5g\u00a0potential och inneb\u00e4r en h\u00f6gre risk. Att som\u00a0komplement arbeta med att reducera de\u00a0indirekta ink\u00f6pskostnaderna \u00e4r d\u00e4rf\u00f6r ofta en\u00a0klok \u00e5tg\u00e4rd.\r\n\r\n[caption id=\"attachment_2880\" align=\"alignnone\" width=\"1238\"]<img class=\"size-full wp-image-2880\" src=\"https:\/\/axholmen.com\/wp-content\/uploads\/2022\/01\/indirekt-inkop-figur-1.png\" alt=\"\" width=\"1238\" height=\"1105\" \/> Figur 1: Exempelf\u00f6retaget ovan \u00f6kar vinsten med 20% n\u00e4r de indirekta ink\u00f6pskostnaderna minskar med 10%, allt annat lika.[\/caption]\r\n<h4>OUTNYTTJAD POTENTIAL<\/h4>\r\nIndirekta ink\u00f6pskostnader utg\u00f6r ofta en\u00a0betydande del av f\u00f6retagens kostnader,\u00a0vanligtvis mellan 5-15% av oms\u00e4ttningen. En\u00a0kostnadss\u00e4nkning f\u00e5r d\u00e4rf\u00f6r stort genomslag\u00a0p\u00e5 f\u00f6retagets vinst, se exemplet i Figur 1 ovan.\r\n\r\nTrots att fokus p\u00e5 dessa kostnader har \u00f6kat under senare \u00e5r, s\u00e5 har en stor andel bolag fortfarande inte det h\u00f6gst upp p\u00e5 f\u00f6retagsledningens agenda. Detta inneb\u00e4r att en st\u00f6rre \u00f6versyn inte prioriteras trots storleken p\u00e5 kostnadsbasen, se Figur 2 nedan. D\u00e4rmed finns en stor potential till kostnadsreduktioner.\r\n\r\n[caption id=\"attachment_2882\" align=\"alignnone\" width=\"966\"]<img class=\"size-full wp-image-2882\" src=\"https:\/\/axholmen.com\/wp-content\/uploads\/2022\/01\/indirekt-inkop-figur-2.png\" alt=\"\" width=\"966\" height=\"1039\" \/> Figur 2: Prioritering av \u201dMinska indirekta ink\u00f6p\u201d (Andel av svenska f\u00f6retag %). K\u00e4lla: Axholmen, Svenska f\u00f6retags utmaningar och fokusomr\u00e5den 2020, 2020.[\/caption]\r\n<h4>OTYDLIGT \u00c4GARSKAP, DECENTRALISERAD PROCESS<\/h4>\r\nI vissa indirekta ink\u00f6pskategorier, exempelvis\u00a0kontorsmaterial, kan \u00e4garskapet f\u00f6r\u00a0kostnaderna vara otydligt. Ink\u00f6pen initieras i\u00a0m\u00e5nga delar av f\u00f6retaget och \u00f6vergripande\u00a0kontroll blir d\u00e4rmed ofta mer begr\u00e4nsad.\r\n\r\nMognadsgraden kring hur ink\u00f6pen operativt\u00a0sker kan dessutom vara l\u00e5g och i m\u00e5nga fall\u00a0saknas helt rutiner och processer. Detta kan\u00a0leda till att exempelvis volymf\u00f6rdelar inte\u00a0utnyttjas till fullo eller att leverant\u00f6rer inte\u00a0konkurrensuts\u00e4tts alls.\r\n<h4>SNABB EFFEKT I B\u00d6CKERNA<\/h4>\r\nUt\u00f6ver besparingspotentialen g\u00f6r\u00a0tidsaspekten att indirekta ink\u00f6pskostnader \u00e4r\u00a0attraktivt ur ett l\u00f6nsamhetsperspektiv. M\u00e5nga\u00a0\u00e5tg\u00e4rder f\u00e5r effekt i b\u00f6ckerna direkt eller med\u00a0relativt kort ledtid, ofta genom att man kan\u00a0eliminera vissa ink\u00f6p helt eller omf\u00f6rhandla\u00a0priser.\r\n<h4>ANGREPPSS\u00c4TT F\u00d6R ATT REDUCERA KOSTNADER<\/h4>\r\nDet finns m\u00e5nga metoder att anv\u00e4nda f\u00f6r att\u00a0genomf\u00f6ra reducering av kostnadsbasen,\u00a0exempelvis:\r\n<ul>\r\n \t<li>omf\u00f6rhandling, konkurrensuts\u00e4ttning<\/li>\r\n \t<li>minskning av volym<\/li>\r\n \t<li>f\u00f6renklad kravspecifikation<\/li>\r\n \t<li>\u00e4ndring av ink\u00f6psstrategi<\/li>\r\n \t<li>inf\u00f6rande av ink\u00f6pspolicies & -rutiner<\/li>\r\n<\/ul>\r\nF\u00f6r att f\u00e5 ut maximal effekt av varje \u00e5tg\u00e4rd anpassas angreppss\u00e4tt f\u00f6r respektive kategori och \u00e5tg\u00e4rd beroende p\u00e5 dess nul\u00e4gesituation. Ofta anv\u00e4nds en kombination av exempelmetoderna ovan, exempelvis konkurrensuts\u00e4ttning tillsammans med en f\u00f6renklad kravspecifikation.\r\n<h4>FAKTISKA KOSTNADSS\u00c4NKNINGAR<\/h4>\r\nN\u00e4r besparings\u00e5tg\u00e4rder v\u00e4l \u00e4r genomf\u00f6rda \u00e4r\u00a0det viktigt att s\u00e4kra att resultatet leder till en\u00a0reell s\u00e4nkning av kostnaderna. Det \u00e4r inte\u00a0ovanligt att man anv\u00e4nder sparade pengar till\u00a0att ist\u00e4llet k\u00f6pa n\u00e5got annat som kan vara\u00a0\u201dbra att ha\u201d n\u00e4r det v\u00e4l finns utrymme i\u00a0budgeten.\r\n\r\nMed Axholmens enkla och strukturerade\u00a0arbetss\u00e4tt, se Figur 3 nedan, kan besparingar\u00a0f\u00f6ljas upp och reflekteras i budgeten.\r\n\r\n[caption id=\"attachment_2884\" align=\"alignnone\" width=\"1541\"]<img class=\"size-full wp-image-2884\" src=\"https:\/\/axholmen.com\/wp-content\/uploads\/2022\/01\/indirekt-inkop-figur-3.png\" alt=\"\" width=\"1541\" height=\"848\" \/> Figur 3: Axholmens uppf\u00f6ljningsmodell \u00f6ver 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