摘要：Background: Significant scope of enterprise's efficiency management is improving of material management process both the strategic and operational level. The complexity of material flow processes can lead to a threat such as distraction and disintegration of analysis focusing on many different factors influenced on effective sourcing and procurement management, transport and warehousing processes, inventory management, working capital and cash flow management. Material and methods: The presented article focuses on multidimensional and multi-criteria analysis of material management efficiency that is considered as decision support system. Authors have presented results of the research regarding ineffective material management confirm insufficient analytical supporting in various decisions of procurement operations. Results and conclusions: Based on research results authors presented in the article model of efficiency analysis system of material management.
关键词：efficiency; controlling; material management; sourcing & procurement
