This incudes items such as taw materials, Consumables $($Tel$,$ eluticty, packaging$),$ Machinery, maintenance pats, techology, etc

Ensure that you outline how your procurement needs reflect your business strategy $($eg$.$ Low$-$cost leadership, differentiation, focus strategy or best$-$cost provider$).$ You must also discuss your decision to outsource some aspects of your business if you plan to do so with the Total Acquisition Cost $($TAC$)$ method.