Foreign achievements are achievements, which an enterprise can buy, in order to be able to manufacture the own commodity. The achievements are limited thereby not only to raw materials, or commodities, but also to capital, services, or the knowledge of the coworkers. The costs of the foreign achievements are booked under the production costs.
During the procurement of foreign achievements at the beginning an ascertainment of need is accomplished. Afterwards offers of different offerers are caught up and an offer comparison is accomplished. A popular procedure for the offer comparison, would be the efficiency analysis. With the offer comparison both the quantitative, and the qualitative criteria play a role. After a suitable offerer was found, the foreign achievements are ordered.
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