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Sourcing and Procurement 
Glossary

Your trusted guide to exploring sourcing and procurement terms & definitions,
from the world’s leading procurement experts and companies

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Value added tax (VAT)

An indirect tax collected by sellers at every stage in the supply chain, based on the value added at each stage of a product’s or service’s production or distribution

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Value-Added Activities

See Value-Added Services.

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Value-Driven

The process of making choices which are based on achieving the greatest value. This can be interpreted as the opposite of a process-driven approach, which merely follows the tracks as laid forth in a methodology without critically evaluating the best solution for each category. A value-driven approach reviews the subject's dynamics and decides the best approach to extract the greatest value from the available choices.

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Variable costs

Costs that change with the output of the organisation

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Variety

Refers to the different forms of (big) data. In the past, all data created was "structured" data, which has a high degree of organization and generally comes in the form of relational enterprise databases. Structured data is easily searchable.

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Vendor

Someone who sells something; a "seller." Also known as a bidder, supplier, contractor or provider.

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Value propositions

The attributes of a product or service that makes it attractive to customers

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Value-Added Services

The process in which several steps in the production and/or distribution of a product or service are controlled by a single company or entity, in order to increase that company's or entity's power in the marketplace. A formalized mechanism for decision making (both escalations and approvals). A three-tier approach is often used in more complex and strategic relationships with an "operational", a "management" and an "executive" level.

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Variable Cost

A cost that fluctuates with the volume of production of goods or the performance of services. Major variable costs are material and labor costs.

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Variant bid

A tender offer that does not quite match the specification of contract terms, but has been authorised as a secondary offer from a supplier. It is used to see if the proposed specification and contract terms can be improved upon via competitive offers and must be authorised by the purchaser as part of the invitation to tender

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Velocity

The speed at which (big) data is created, stored, analyzed and visualized, which is almost unimaginable.

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Vendor Compliance

Vendor Compliance usually refers to the process of ensuring that the company's suppliers have the requisite certifications, insurance, and authorizations to provide goods or services. Specifically for sourcing, it might also refer to the process of ensuring that vendors are complying with contractually agreed upon terms.

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