Identifying interesting packages : a spend analysis tool

Regarding the three stages of a spend analysis (gathering, refining and analysis) a tool is developed in order to systematically undertake the analysis step. Following 9 different aspects (called ranking indicators) purchasing packages are compared in order to identify the packages that show possibilities for improvement. Each aspect regards different characteristics of a purchasing package. The ranking indicators are based on a combination of three sources: literature, available data from this case study and contact with procurement personnel. The resulting tool is promising and appears to identify points of interest within a spend analysis. This tool is recommended as a twofold tool: policy making and spend assessment. Different possibilities for further improvement of the tool are acknowledged. The Dutch Tax and Customs Administration is the commissioner of this thesis and served as both a case study and a source of information.