Difference between revisions 554110827 and 564301757 on enwiki

{{Refimprove|date=December 2006}}

'''Spend management''' is the way in which companies control and optimize the money they spend. It involves cutting operating and other costs associated with doing business. These costs typically show up as "operating costs" or SG&A (Selling, General and Administrative) costs, but can also be found in other areas and in other members of the supply chain.

(contracted; show full)==Further reading==
{{Citation
  | last1 = Pandit | first1 = Kirit
  | last2 = Marmanis   | first2 = H.
  | title = [[Spend Analysis: The Window into Strategic Sourcing]]
  | publisher = [[J. Ross Publishing]]
  | year = 2008
  | isbn = 1-932159-93-
6{{Please check ISBN|reason=Check digit (6) does not correspond to calculated figure.}} 2}}

==References==
{{Reflist}}

[[Category:Management accounting]]
[[Category:Procurement]]
[[Category:Supply chain management]]