Increasingly, a number of CoEs are focused on both areas, whether run and administered internally or in an outsourced manner - sometimes only in part - by a business process outsourcing (BPO) partner such as Accenture or GEP. The former tends to focus on tactical buying like spot buying and tail spend management, and the latter tends to focus on strategic procurement areas such as analytics, sourcing, category and supply market intelligence, and contract management support. CoEs focus on both a classic shared services model (i.e., supporting processes on behalf of the business units) or a more transformational CoE model (i.e., giving business units tools, training and focused resources like third-party services). Shared services tend to focus on procure-to-pay (P2P) and accounts payable support, including supplier enablement, supplier master data maintenance, transactional purchasing, transaction processing, invoice automation and exception management. Procurement shared services groups can take different shapes and can add different sources of value.
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