Optimization of Gross Margin in Outsourcing of Management of Inventory of Spare Parts of Production Equipment

Abstract

The subject of the paper is the presentation of the case-study of the company outsourcing the spare parts stock. As the result of the changes in the agreement between the outsourcer and the large commissioning company, the task of the outsourcing company was to standardize the margin for the individual groups of products, so far highly diversified. The research problem was to analyze the development of margins using CVA (Cash Value Added) analysis and to establish such a level of the above which will satisfy the client’s requirements and provide further employment and generating profit for the outsourcing company.