IMPROVING THE METHODOLOGY FOR ASSESSING THE PROCUREMENT MANAGEMENT SYSTEM IN COMMERCIAL ENTERPRISES

Abstract

This study focuses on improving the methodology for evaluating procurement management systems in retail
enterprises. In the context of increasing competition, globalization, and rapid development of retail trade, effective
procurement management has become a critical factor in ensuring business efficiency and financial stability. However,
existing evaluation approaches often rely on limited financial indicators and fail to capture the multidimensional nature
of procurement performance. The main objective of this research is to develop an integrated framework for assessing
procurement management systems based on both financial and operational performance indicators. The study employs
a quantitative research approach using data from selected retail and wholesale enterprises over the period 2021–2025.
Various analytical methods, including descriptive, comparative, and ratio analysis, are applied to evaluate key performance
indicators such as trade turnover, costs, profitability, and efficiency. The findings indicate that enterprises with effective cost
control and stable profitability achieve higher procurement performance, while rapid growth without proper management
of procurement processes may lead to inefficiencies. The proposed model offers practical implications for improving
procurement strategies and decision-making in retail enterprises. Overall, this research contributes to the development of
a comprehensive methodology for evaluating procurement management systems and can be applied in retail enterprises,
particularly in emerging economies.