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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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SKU Velocity

(Turnover) The number of times a process occurs to each SKU in a given time period. For example, if two SKU's are purchased (one 12 times per year and one 24 times per year) then the annual purchasing SKU velocity is 36 SKU's per year (sometimes equivalent to line items).

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SMART

SMART objectives are: Specific, Measurable, Achievable, Realistic, and Time bound

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SRM

An abbreviation for Supplier Relationship Management.

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Safety stock

Extra stock that is held in case it is needed in unexpected situations, such as demand rising or suppliers being unable to deliver

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Sales tax

A tax collected by the retailer at the final stage of the supply chain

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Sarbanes-Oxley Public Accounting and Investor Protection Act; SOX

A U.S. federal law enacted on July 30, 2002, to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes. The law is divided into 11 sections ranging from additional corporate board responsibilities to criminal penalties.

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SMALL BUSINESS

A designation for certain statutory purposes referring to a firm, corporation or establishment having a small number of employees, low volume of sales, small amount of assets or limited impact on the market.

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SOURCE REDUCTION PRODUCT

A product that results in a net reduction in the generation of waste, and includes durable, reusable and remanufactured products; products with no packaging or reduced packaging.

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SWOT Analysis

An analysis of the strategic environment of any business or problem. Environmental factors include those that are: Internal to the firm which usually can be classified as either strengths (S) or weaknesses (W), and External to the firm which can be classified as either opportunities (O) or threats (T). A SWOT analysis identifies your strengths, weaknesses, opportunities and threats to assist you in making strategic plans and decisions.

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Sales and operations planning (S&OP)

A multi-department planning process based on factors including expected levels of demand and supply

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Samples

Examples of the product that is required

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Savings, Hard

A reduction in any expense category that is tracked in the financial statements of the company. A reduced additional volume in an asset account as the result of an innovation or new product specification.

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