成人VR视频

Bread and dripping

十月 11, 1996

William Martin (THES, September ) correctly points out the potential for savings through institutions taking full advantage of VAT zero-rating opportunities. He gives sound advice but it is only part of the purchasing opportunity story. Through more disciplined, not necessarily more bureaucratic, procurement methods a wide range of value for money improvements becomes realisable.

Non-staff costs (purchasing) in most higher education institutions account for over 40 per cent of total expenditure. New approaches to buying in capital items, capital projects and non-core business services could mean that the split of staff and non-staff costs moves closer to 50:50.

The increasing range and value of bought-in goods and services necessitate closer scrutiny than they (generally) receive. They constitute a continuing source of opportunity for senior management to apply some stretch to institutional resources and to alleviate some of the damage being caused by inadequate funding. Here is a "dripping roast" which features all too infrequently on the senior management menu.

DOUGLAS BELL Central purchasing coordinator Committee of Vice Chancellors and Principals

请先注册再继续

为何要注册?

  • 注册是免费的,而且十分便捷
  • 注册成功后,您每月可免费阅读3篇文章
  • 订阅我们的邮件
注册
Please 登录 or 注册 to read this article.
ADVERTISEMENT