Write the reference of procurement as a profit center and the cost center?

Reference:

Procurement as a Profit Center:

1. Bensaou, M., & Ageron, B. (2009). A resource-based view of the purchasing function: The case of electrical component manufacturers. Journal of Supply Chain Management, 45(2), 3-16. doi:10.1111/j.1745-493X.2009.03161.x

2. Carter, P. L., & Narasimhan, R. (1996). Purchasing's role as a profit center. Journal of Business Logistics, 17(2), 1-22. doi:10.1002/j.2158-1592.1996.tb00167.x

3. Giunipero, L. C., & Brand, R. R. (1996). Purchasing's role in supply chain management: A model and empirical test. International Journal of Purchasing and Materials Management, 32(2), 2-11. doi:10.1111/j.1745-493X.1996.tb00343.x

Procurement as a Cost Center:

1. Ellram, L. M., & Carr, A. S. (1994). Strategic purchasing: A history and review of the literature. International Journal of Purchasing and Materials Management, 30(2), 3-19. doi:10.1111/j.1745-493X.1994.tb00147.x

2. Monczka, R. M., Handfield, R. B., & Giunipero, L. C. (2016). Purchasing and supply chain management. Boston, MA: Cengage Learning.

3. Trent, R. J., & Monczka, R. M. (2003). Achieving excellence in global sourcing. Journal of Purchasing and Supply Management, 9(4-5), 163-178. doi:10.1016/j.pursup.2003.09.001

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