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  • The gray zone in make or buy
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    Plan

    Plan détaillé Texte intégral Introduction The make or buy decision Recent gray zone research The gray zone: a tangible example A vertical look at the gray zone A horizontal look at the gray zone Results Conclusion

    Stratégies d’achat

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    Table des matières

    The gray zone in make or buy

    p. 15-24

    Note de l’éditeur

    Le chapitre a précédemment été publié sous la forme d’un article co-rédigé par Michiel R. Leenders et Jean Nollet dans le Journal of Purchasing & Materials Management, vol. 20, n° 3, 1984, p. 10-15. Il est reproduit avec l’aimable autorisation de la revue. © Institute for Supply Management (ISM). Tous droits réservés.

    Texte intégral Introduction The make or buy decision Recent gray zone research The gray zone: a tangible example A vertical look at the gray zone A horizontal look at the gray zone Results Conclusion

    Texte intégral

    Introduction

    1The make or buy decision has been properly identified in procurement literature as being of key strategic importance to any organization. In most cases, this decision has been represented as an absolute choice between two opposite alternatives. However, in many situations a series of intermediate options may exist. In this chapter this range of options has been called the “gray zone” in make or buy. Proper identification and full understanding of this gray zone, along with the 100 % make and 100 % buy options, may offer interesting alternatives. This gray zone can be used as a means of testing to see if changing direction makes sense - as a training period for personnel, and as a gradual period of changeover to permit the organization to adapt over time. A greater number of options implies greater flexibility for the opportunistic manager.

    2An example will illustrate the point. In recent years the U.S. steel industry has started to buy offshore slab steel from Third World countries at highly attractive prices. Since the U.S. steel industry cannot produce this type of semi-finished steel at competitive prices from its largely out-of-date, steel-making facilities, such purchases make economic sense. Yet, the industry does not buy fully finished steel. It finishes the imported steel in its own facilities. These later processes, in which rolling is normally a significant component, represent substantial value added to the product and permit the steel companies to compete head-on with finished steel imports. Thus, the companies benefit from a rapid improvement in competitive position, labor benefits from the jobs saved domestically, and the country benefits from higher employment, better balance of payments, and a stronger domestic industry. A gray zone solution represented better and more practical value than 100 % make or 100 % buy alternatives.

    The make or buy decision

    3Much has been written about the make or buy decision. However, most of the literature covers the extreme ends of the continuum, although it is recognized that intermediate steps exist. Dobler et al. (1984) and Corey (1978a) both insist that each alternative must be examined before any decision is reached. Leenders et al. (1980) say that “each case must be settled on its own merits.” Factors considered in the make or buy decision include but are not limited to the following: cost; quality; delivery; supply assurance; control; fit with corporate objectives; strengths and strategy; employment; social, political and environmental concerns; secrecy; market conditions; excess capacity; space; and so on. It should be noted that the same factors are the ones considered for the options in the gray zone. Traditional wisdom has been that the case for making tends to appear stronger than it really is. Also, generally speaking, converting from a make to a buy situation seems to be more difficult than moving from buying to making. Interestingly, substantial procurement strength in the organization is in itself a factor that would favor the buy side. Although options in the gray zone are recognized in the literature, they are not well developed. Kiser (1976) establishes the strategic importance of the gray zone:

    When industrial buyers search the marketplace for suppliers, they in effect search on two planes: vertical and horizontal… The vertical plane may be characterized roughly by the familiar make or buy decision. Seeking suppliers on this scale involves determining what level or stage of manufacture to engage in. Organizing the market on the vertical scale has far greater dynamic effect on the organization than can take place on the horizontal scale.

    4In a similar vein, Farmer (1978) argues for novel approaches in purchasing strategies. It appears that the gray zone may well offer such novelty. The gray zone appears to exist for the purchase of both tangibles and intangibles. On the whole, from a procurement point of view, services have been studied much less thoroughly than tangibles. According to Schonberger (1980), the purchase of intangibles is a special challenge because of the difficulty involved in measuring output quality. A thorough examination of the gray zone might be considered by many as making the problem even more complex. Accordingly, managers might be tempted to make rather than to buy. For instance, Lebell (1975) states that “prospective clients avoid procurement of professional services.”

    5The very term “make or buy” seems to imply only the 100 % make or 100 % buy options. It appears that investigation of the partial make or partial buy alternative deserves further research.

    Recent gray zone research

    6The purchase of audit services was the focus of recent gray zone research by Nollet (1983). Audits are normally performed by outside auditors selected by a process in which procurement managers very seldom, if ever, participate. Nevertheless, it is an excellent example of the existence of a gray zone. It is also not difficult to identify parallels in make or buy situations where procurement managers do have considerable influence.

    7Auditing is a process in which most organizations are involved at least once a year. The purchase of audit services is similar in many respects to the purchase of consulting services. Complexity, highly intangible outputs, and the use of professionals to render the service are a few of the characteristics shared by both activities.

    8An audit can be seen as a step-by-step process. Professional accountants perform specified procedures in a certain sequence to determine the reasonableness of the figures in their client’s financial statements. At the start of the audit of a small-to-medium-sized company, as many as 60 (or even more) schedules such as bank reconciliations, lists of prepaid expenses, inventory balances, etc., may need to be prepared. It is often possible for the client to prepare most or all of these audit schedules. However, there are a few peculiarities of audits that deserve mention from a purchasing point of view.

    9External audits must be performed only by independent professional accountants. Thus, part of the audit process must be bought from outside. Depending on the auditor’s assessment of the quality of the client’s schedule preparation, the auditor may choose to redo the client’s work or limit the amount of work the client can perform. Considerable in-house professional expertise is required for the client to be capable of preparing all schedules. Normally, it is primarily the small and medium-sized companies that face the gray zone in auditing, since large companies usually have sufficient inhouse capability to prepare the audit schedules.

    10Aside from schedule preparation, proper planning of the audit by both client and auditor can also significantly reduce the amount of time the auditor is required to spend on client premises. For example, inventory counts can be done while the auditors are present, and key staff can be scheduled for sessions with auditors to avoid needless trips and costly delays. Since most auditors charge a substantial hourly fee, the purchaser of audit services must assess carefully the value relative to the cost of the service. Figure 1 represents the gray zone, or trade-off zone, in auditing. At one extreme, the 100 % buy situation, the client simply hands over the internal records and the auditor does all schedule preparation and planning, as well as the final audit work. At the other extreme, the client chooses to perform all the planning and schedule work a client can possibly do. Although few clients prepare none of or all schedules, some clients can easily be identified as “major buyers” or “major doers.” In between are those “in transition.”

    Figure 1. The gray zone in auditing

    Image

    11The research conducted for this chapter included an in-depth survey of 15 medium-sized companies, all in different industries and all clients of the same auditing firm. Five companies were identified by the auditors-in-charge as major buyers, 5 as in transition, and 5 as major doers. For each company, the use of detailed questionnaires was augmented with in-depth interviews. The findings were interesting from a make or buy/ gray zone perspective. All 15 companies faced essentially the same make or buy decision with the same vendor, yet three clearly different strategies were pursued. This evidence reinforces the situational character of the make or buy decision. Obviously, there had to be reasons internal to the client’s organization for such different buying behavior. The qualifications and motivation of the client’s accounting and control group were found to be a major factor, along with the previous year’s resolution of the make or buy trade-off.

    12In the major buyer category, for example, accounting strength tended to be weak. The chief executive was heavily involved in the accounting and control function and did not perceive reduction of the auditor’s bill to be an option. Thus, there was a natural tendency to do what was done the previous year: let the auditors do most of the work. Major doers, on the other hand, had substantial internal accounting and auditing expertise and were more concerned about the size of the auditor’s bill. Through the preparation of more schedules and more extensive planning and control, they negotiated with the auditors reductions in the extent and cost of the audit engagement.

    13The companies in the middle section of the gray zone were clearly in between the major buyers and the major doers. All had initially started as major buyers - and with the growth and concern associated with audit costs, they had started to prepare some of the more difficult schedules. Although not all companies were moving at equal speed, there was a tendency to do at least the same schedules as were done the previous year and, possibly, more. Most firms were inclined to do the same types of schedules as they entered the gray zone and to add similar schedules as they traveled toward the major doer category. Generally speaking, schedules required for the daily running of the business and those easiest to prepare tend to get done in the early part of the gray zone. More difficult schedules get added as the company’s accounting group gains confidence and capability.

    14This phenomenon of using the gray zone as a transitionary stage was confirmed by checking the audit history of major doers and those currently in the transition stage. In retrospect, it turned out that a simple research question asking for the six most difficult schedules performed by the client would probably have been sufficient to categorize companies as major buyers, major doers, or to pinpoint their precise position in the gray zone.

    15The expertise of its accounting personnel is a first condition for a major buyer to contemplate entering the transition section of the gray zone in auditing. The acquisition of a good bookkeeper is sufficient to have some of the simple schedules prepared. To proceed further into the gray zone requires professional training, and the major doer requires at least one fully qualified professional who has had auditing training. On the corporate payroll, these additional qualifications may be graphed as a type of step function, representing additional salary necessary to attract personnel with the appropriate qualifications (see Figure 2). The acquisition of this kind of talent is probably not solely motivated by a desire to contain or decrease audit fees. Better internal financial control and better support for management analysis and decision making may well have motivated the decision to hire better qualified staff. However, with the necessary expertise in-house, it is natural to seek to substitute this fixed cost resource for the high variable cost of the external auditor. Since a certain amount of audit work must be performed by external auditors, complete substitution is not possible. However, reduction in audit fees up to 25 % have been achieved by aggressive corporate controllers.

    16It is this linking or multiple effect in make or buy, including the gray zone, that makes simple evaluation of options difficult. Although a reduction in audit fees can be measured with reasonable accuracy, the overall corporate effect of better qualified accounting and control staff is far more difficult to measure because it contains a substantial number of intangibles.

    17This auditing example is a useful one for a whole class of make or buy decisions involving services or intangibles. Especially these days as organizations try to stay lean, the trade-offs between having fully professionally qualified staff, paraprofessionals, or no in-house expertise at all, require careful examination. Typical examples could include: legal, accounting, architectural, engineering, medical, insurance, real estate, personnel, quality control, E.D.P. and computer information systems, lobbying, security, maintenance, nutrition, training, marketing research, promotion, procurement, and project management expertise. In each case the salaries, expenses, fringe benefits, space and support staff costs can probably be estimated with some accuracy. Some of the direct trade-offs versus outside rates could also be established.

    Figure 2. Step function salary increases for auditing, as requirement for professional expertise increases

    Image

    18The additional advantages and disadvantages of having or not having expertise in-house would probably represent a greater challenge in proper estimation. However, recognition of a gray zone in which relatively low cost personnel can be used to do some of the work otherwise contracted for at rather expensive outside rates may represent one option. Similarly, a combination of inside work, sufficient to keep internal staff fully occupied, and outside work, to take care of the peaks, may be a more attractive solution than 100 % make or 100 % buy.

    The gray zone: a tangible example

    19It is evident that the recognition of a greater range of viable alternatives offers management the opportunity to make a better decision. The following simple example demonstrates the existence of a gray zone for tangibles, and it also illustrates how a careful definition vertically and horizontally can reveal additional options.

    20The purchasing manager for a battery manufacturer was asked by the marketing manager to investigate a new packaging option for the company’s type AA alkaline battery. Retailers were experiencing high pilferage losses with the current package. Marketing was particularly anxious to test a new blister pack that would present the product more attractively and at the same time reduce retail losses.

    21At that time, all packaging was done in-house by a full-time female work force, augmented with temporary workers during peak periods. The new blister pack would require a modest investment in new equipment. Although the manufacturing manager was anxious to retain the packaging function in-house, a typical “make” study showed in-house costs on a fully allocated basis to be about 60 % above the original packaging cost.

    22At the same time, the purchasing department requested bids for all packaging work to be done outside; these bids ran about 25 % above the original packaging cost. The marketing manager was not at all pleased with these two options, since both represented a significant cost increase that could not be passed on to the consumer in the highly competitive battery market.

    23The purchasing manager continued to search for additional options and found that a local workshop for handicapped workers was interested in taking on more work. This organization subsequently submitted a quotation at about the same level as the original packaging cost. The workshop, however, had no equipment to produce the blister packages. Two types of machines could be purchased to do this work. The first was a low volume machine (but adequate for the AA batteries) that was relatively inexpensive. The second was a high volume, automatic machine priced at about five times the cost of the first machine.

    24To this point, this situation has been described as a typical make or buy situation. The 100 % make alternative appears expensive, as does the 100 % buy option. The workshop alternative, although considerably lower in cost, has the drawbacks of inexperience and potential delivery risk. However, a closer look at what is really involved reveals the existence of other options in the gray zone. The total packaging task involves the following activities: (1) manufacture of blister packs from rolls of plastic material using a multicavity die; (2) cutting of the individual packages; (3) inserting a preprinted cardboard; (4) inserting two AA batteries; (5) heat sealing the assembly; and (6) packing the finished units into cartons. Under the two buy options, the company intended to send the cardboard inserts, the batteries, and the finished cartons to the outside supplier.

    A vertical look at the gray zone

    25When the steps of a processing operation are listed in sequence one below another, a vertical column is created. Zero involvement in any of these would represent the 100 % buy option, and in-house performance of all steps would constitute the 100 % make option. The performance of one or a combination of steps between these two extremes would represent activity in the gray zone. In the case of the battery, a vertical look at the gray zone suggests at least five alternatives. These could include:

    • Have an outside supplier make all blister packs, but do all filling in-house;
    • Have an outside supplier provide some blister packs, make some in-house, and do all filling in-house;
    • Have an outside supplier make some blister packs and fill some, and fill the rest in-house;
    • Make all blister packs in-house, and have an outside supplier do all the filling;
    • Make all blister packs in-house, fill some in-house, and fill the rest outside.

    26These alternatives were created by a vertical look at the process - examining what operations have to be done in what sequence and asking, operation by operation, whether make or buy makes more sense. Therefore, ignoring the fact that at least two outside sources were available and further that each of the five gray zone options could be separated by individual vendor, the original make or buy option now has grown to at least seven alternatives.

    A horizontal look at the gray zone

    27A horizontal look, however, adds even more options. Thus far, the situation has been examined only from the perspective of one purchase for one type of product, in this case AA batteries. Since this company also manufactures C, D, 9-volt, and other batteries, the obvious question is, “Should these also be considered in the current decision?” For example, the five options already identified in the vertical gray zone should probably be multiplied by the number of permutations possible because of the current and foreseeable future corporate product line. Simply put, is it possible that, for example, C and D batteries could also be packaged economically the same way? And how would this affect the AA decision? Figure 3 shows how the vertical and horizontal looks might be made in this instance. Each small segment can then be questioned individually, and in combination with others, in terms of make or buy options.

    Figure 3. The gray zone in make or buy: vertical and horizontal looks for battery packaging

    Image

    Results

    28Exploration of the gray zone vertically and horizontally was most useful for this battery producer. Analysis showed that in large quantities it was more cost effective to put the cardboard inserts and batteries into the cavities before the blister packs were separated into individual units. In this way they could be heat sealed en mass. It also allowed for greater automation in blister pack processing and filling, eliminating much of the need for tedious, repetitive labor. Expensive automatic equipment could be justified for the standard, high volume lines and was purchased for in-house packing. Specials and low volume runs, however, did not fit well and were contracted out to the workshop. The battery company provided the blister packs (the high material content item) and the workshop the packing labor (the labor intensive item), each concentrating on what it could do best and at the lowest cost.

    29It is interesting to note that in this example the make option, after all, did turn out to be the most advantageous - but not in the configuration originally envisioned. Moreover, both vertical and horizontal analysis of the gray zone were necessary to identify the superior alternatives.

    Conclusion

    30It is not suggested here that the procurement manager should be the one to carry the brunt of the full investigation into gray zone alternatives. Clearly, gray zone exploration has to be a cooperative interdisciplinary effort. Additionally, extensive supplier inputs usually are required to investigate various options. Thus, procurement’s role should be significant and may range from taking the full initiative for project leadership to a minimum of ensuring that vendor inputs and support are supplied as necessary.

    31In the auditing example, the gray zone provided the useful transitionary stage from 100 % buy to 100 % make. This permitted a gradual learning and building of expertise over time, as well as the testing of direction and rate of progress. In the purchase of tangibles, it is reasonable to anticipate similar advantages. Moreover, if significant capital investment is required at certain steps in the vertical look, these requirements can be staged depending on the organization’s ability to generate the necessary funds and its ability to bring each additional step on stream. Obviously, unlike the auditing example, it should be possible to move in either the make or buy direction within the gray zone. However, it may be more difficult to move toward a buy alternative once serious investments have been made to facilitate a make decision.

    32Logically, review of past gray zone decisions is required periodically as relevant factors change - e.g., technology, material and labor costs, and social, political, and environmental concerns. It is unlikely that trade-offs and organizational perceptions will remain the same. Thus, it is necessary not only to recognize the gray zone itself for new make or buy alternatives but also to sense the continuing need for re-evaluation of past decisions.

    33To be fully effective, the procurement manager must be in tune with organizational objectives, strategies, strengths, and weaknesses. Such familiarity with one’s own organization is obviously called for in gray zone exploration and should be complemented with a similar understanding of existing and potential vendors. One exciting aspect of gray zone exploration is the strategic and the interdisciplinary nature of the work, in contrast with some of the more routine activities found in other aspects of the materials function. As the purchasing manager for the battery manufacturer put it, “Having gone through this exercise has opened my eyes to opportunities I never imagined, has made me understand my organization better, and has improved my relationships with colleagues and vendors.” Although in one way or another, the existence of the gray zone has of course been recognized all along - a more formal recognition of it in make or buy decisions may well result in options representing better value.

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    Nollet, J. (2018). The gray zone in make or buy. In Stratégies d’achat (1‑). Presses universitaires de Provence. https://doi.org/10.4000/books.pup.31745
    Nollet, Jean. « The Gray Zone in Make or Buy ». In Stratégies d’achat. Aix-en-Provence: Presses universitaires de Provence, 2018. https://doi.org/10.4000/books.pup.31745.
    Nollet, Jean. « The Gray Zone in Make or Buy ». Stratégies d’achat, Presses universitaires de Provence, 2018, https://doi.org/10.4000/books.pup.31745.

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    Nollet, J. (2018). Stratégies d’achat (1‑). Presses universitaires de Provence. https://doi.org/10.4000/books.pup.31715
    Nollet, Jean. Stratégies d’achat. Aix-en-Provence: Presses universitaires de Provence, 2018. https://doi.org/10.4000/books.pup.31715.
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