In response to identified opportunities for improvement within SMG's procure-to-pay processes, initiated by the CFO, a comprehensive examination is necessitated. This investigation aims to scrutinize potential enhancements across various dimensions of procurement, encompassing PO’s, compliance considerations, and expenditure transparency, among others. This examination seeks to evaluate the advantages and disadvantages of proposed enhancements, followed by their strategic application within the operational context of SMG, based on the requirements of the key stakeholders.

The thesis employs various research methods, starting with a theoretical foundation of nine research questions evaluated through interviews with SMG employees experienced in procure-to-pay processes. It includes an in-depth review of literature, vendor websites, white papers, and other sources. The analysis of the As-Is situation, the evaluation of the To-Be situation, and the comparison are supported by exchanges with SMG stakeholders. This approach incorporates the knowledge, experiences, and insights of multiple employees, enhancing the research and providing a comprehensive perspective.

The thesis identifies key use cases, pain points, risks, and quantifications for SMG's current P2P processes. To address these issues, it proposes a purchase order (PO) solution based on best practices to enhance system-based controls, automated accruals, upstream control, budgeting, forecasting, and compliance in the conceptual To-Be situation. The comparison proposes a phased implementation strategy starting with a dedicated team or business unit and gradually includes more teams, sharing feedback and experiences. Quantification analysis shows that setting a PO creation threshold at 10,000 CHF for all suppliers achieves optimal performance, with about 18%-24% of invoices requiring a PO, covering 87%-94% of total spending in CHF. The thesis concludes by recommending the implementation of the credit card process from Abacus and configuration changes for SBB for immediate shortterm benefits. The decision to pursue a PO solution should be made at the appropriate level within SMG, considering the advantages and disadvantages outlined in the thesis. Subsequent actions would follow based on the decision made.