Table 1

Cost elements associated with commodity purchases using various commodity price risk mitigation approaches

StrategySourcing approachesContracting approachesFinancing approaches
Cost componentForward buyingSwitching supplierSubstituting commodityVertically integratingInserting escalation clausesStaggering contractsPassing price increase to customersFinancial hedgingCross-hedging
Pre-transaction componentsAssessing the feasibility of using the commodity (e.g. perishability)Supplier searchInnovative design with multiple materials (R&D involvement)Assessing vertical integration alternativesNegotiating the contractual terms (e.g. frequency of price adjustment, base cost/price, price corridor)Negotiating the (multiple) contract termsCustomer approval for using a different commodityMaintaining margin in accountMaintaining margin in account
 Continuous price monitoringSupplier evaluationTesting facilitiesIntegrating the distribution channel (i.e. relationship-specific investments) (Multiple) contractingNegotiating the contract termsMonitoringMonitoring
 Build up (extra) storage capacity and handling capabilitySupplier qualificationCommodity (long-term) validationObtaining customer approval for using different commodityAdding new supplier to internal systems (e.g. ERP platform)
  Educating new supplier in firm's strategies and operations       
Transaction componentsPurchase pricePurchase pricePurchase price Purchase pricePurchase pricePurchase pricePurchase pricePurchase price
 Order placementOrder placementOrder placement Order placementOrder placementOrder placementShort term cash outlayShort- term cash outlay
 Delivery/transportationDelivery/transportationDelivery/transportation Delivery/transportationDelivery/transportationDelivery/transportationBroker feesBroker fees
 Tariffs/dutiesTariffs/dutiesTariffs/duties Tariffs/dutiesTariffs/dutiesTariffs/duties   
 InspectionInspectionInspection InspectionInspectionInspectionInspection
 Return of non-compliant materialsReturn of non-compliant materialsReturn of non-compliant materials Return of non-compliant materialsReturn of non-compliant materialsReturn of non-compliant material sFollow-up and correctionsFollow-up and corrections
 Follow-up and correctionsSupplier switching (change management):Commodity switching (change management): Follow-up and correctionsFollow-up and correctionsFollow-up and corrections  
  (1) set up adjustments for the production equipment(1) set up adjustments for the production equipment
  (2) handling costs to operate and clean equipment and load the new material(2) handling costs to operate and clean equipment and load the new material
  (3) extra warehousing space to store the second material(3) extra warehousing space to store the second material      
Post-transaction componentsMonitoring increased inventory levelsDamages to supplier relationshipsCustomer goodwill/reputation of firmManaging the integrated channelAdministrative activities of maki ng price changes(Multiple) contract managementAdministrative activities of making price changesForegone profit from favorable price fluctuationsForegone profit from favorable price fluctuations
 Inventory capital costsCommunication/maintaining a (long term) relationship with suppliers    Damage to customer relationships and reputation of firmMonitoringMonitoring
 Risk/cost of scrap (obsolescence)     Contract management  

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