Robatelli’s Continuing Case Solution – Chapter 9
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a. Describe how you believe an efficient and effective purchasing system should be
organized at Robatelli’s. Include details such as:
There is no single correct response to these questions, but they should generate
much discussion among groups within or outside the class. In a smaller company
The purchasing system should be organize very much like that described in the
chapter. This would include requisitions from the commissary as various ingredients
reach the reorder point. Either a software system, or assigned personnel in
inventory control should monitor inventory levels and determine when to place
orders for various ingredients or supplies. The requisition would be forwarded to
Inventory control would update inventory records. Accounts payable would approve
payment if the purchase order, invoice, and receiving report match. The
subassemblies and ingredients will be delivered to each restaurant as needed.
a. How many purchasing agents should be employed? My suggestion would be
five purchasing agents.
b. Where will these purchasing agents be located? The most effective location
is probably corporate headquarters.
monitored by the software system. Based on menu items sold, the software
can determine food ingredients used. The restaurant manager should also
provide information to the commissary about any food items that are lower
than the records would indicate. Inventory of items in the restaurant will not
always match the records due to mistakes, theft, and shrinkage. The
purchasing agents will receive information about what should be purchased
via requisitions.
e. How and when will purchased items be delivered to the restaurants?
(Remember that all 49 locations are within the Pittsburgh area and none
would be more than a one-hour drive from the Corporate Headquarters).
Each day, a fleet of about ten trucks should load ingredients and supplies
b. Draw a process map of your proposed purchasing system. See the last page of this
document.
c. Describe any IT controls that would be necessary or desirable in your purchasing
system.
The system must have user authentication controls (user ID, password, authority
tables) to ensure that only authorized users have access, and that only appropriate
personnel are authorizing or initiating orders. A computer log should also be
maintained so as to monitor and identify any instances of unauthorized use.
Spatelli’s Purchasing Process Map
no
yes
no No
Prepare Purchases
Can need be established (low
stock levels or open sales
orders)?
Purchasing
General Ledger
Receiving
Commissary
Accounts Payable
Authorize purchase
requisition
Receive
puchase
requisition
Receive and
inspect goods
Accept delivery?
Receive invoice
from vendor
Reject request
Reconcile with