摘要:This research is aimed at finding out which parts are authorized or obligated forthe transaction of goods purchasing that will be used as materials to manufacturegoods that are ready to be sold. As a member of one of the largest milkproducers in the world, Coberco Friesland Dairy Foods or Frisian Flag in 1976began producing sweetened condensed milk and then followed by otherproducts. For more than seven decades, Frisian Flag constantly participate inimproving people's nutrition. Shortly conclusing, the purchasing activities atFrisian Flag Indonesia. Ltd are based on the Work Plan and Budget (RKA),which has been approved by the Board of Directors by the Shareholders'General Meeting (AGM), which is further clarified in the Work Plan and BudgetQuarterly (annual budgeting), which has seperated sections with specializedfunctions, duties and responsibilities to achieve smooth purchasing activities.