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In a scenario of economic and political instability, many companies have being affected by a sense of uncertainty, both small and large companies. In this context, Logistics seeks, among other things, to reduce costs, improve processes and align the supply chain with company strategies. The purchasing sector is increasingly seen as a strategic agent in organizations, not only contributing to cost reduction, but also gaining in terms of productivity, economy and quality. This study aims to analyze and describe the purchasing procedures of a small food company located in the State of Sao Paulo, and compare it with the literature to see whether there is a matching or a gap between them. The procedure adopted by the study is the case study, based on three pillars: interviews, non-participant observations and documental analysis. The results showed that the company adopts many procedures described in the literature in its purchasing activities, and, with that, it has been performing strategically the purchasing activity and keeping itself competitive within the market; as well as currently there is not a gap between literature and practice.

Descriptive and comparative study of the purchasing activity: a case study in a food company