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Companies are constantly faced with the challenge of solving problems in order to achieve their objectives and increase their competitiveness. Purchasing generally accounts for between 50 and 70% of a company's expenses, and the way it is managed is often a determining factor in the company's success or failure. This is because of their cost, but also because they contribute to the company's product or service offering. Thus, the choice of a centralized or decentralized purchasing organization can have a considerable impact on the results of the structure and its capacity to face the requirements of its environment.