Relations between farmers and supermarkets have been fraught. But both sides are working to improve things, says Cathy Hayward
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Linear Regression Analysis is a statistical method we use to find the equation for the trend line. The method is based on the assumption that the trend line is a straight line and therefore has the form y = a + bx (a linear equation) where:
y = the sales level at a particular point in time
Tax relief
VAT is a headache at the best of times, but the use of purchasing cards brings a new dimension to the issue. What does it mean for purchasers and suppliers?
Outsourcing to foreign call centres gives access to cheaper staff and so improves shareholder value, argues Alex Blues. But Ray Searles warns that the cost savings are a mirage
Can two become one?
Are purchasing cards and e-procurement mutually exclusive, or can the two systems be joined together effectively? Opinions in the industry are divided
Play your cards right
When a purchasing card system is put into place there will inevitably be hurdles and teething problems - but these can be overcome if a company keeps staff involved in the process of change
Growth potential Purchasing cards have been in the UK for a decade now. But although take-up has increased steadily, their market penetration remains relatively low, writes Peter Parry
Many happy returns With their low transaction and implementation costs, purchasing cards can bring fast return on investment, sometimes as rapidly as three months from roll-out.
Positive thinking
The short-term cost of accepting purchasing cards can appear prohibitive to suppliers, but many have found they can turn the inevitability of their use to great advantage
How to pick your plastic
Before deciding which UK purchasing card provider to use, you need to be clear about your requirements and understand important differences between the various products on offer