In purchasing, a differentiation is made between so-called operative purchasing and strategic purchasing. The latter is usually divided into individual material cluster so that lead buyers can take care of homogeneous subjects/ material cluster such as IT, marketing, electronic parts, screws, sheet metal parts, etc. For these material cluster, but also for purchasing as a whole, strategic guidelines and principles must be formulated. Furthermore, concrete processes, levers and measures, whose success can ideally be measured via key figures, should be derived.