B2B Purchase Types in Morocco

Direct, indirect, subcontracting, CAPEX and service purchases · Buyers guide 2025

Understanding different purchase types is fundamental to optimizing the procurement function of a Moroccan company. Each purchase category has specific challenges in terms of supplier strategy, selection process and performance indicators. This guide presents the five main B2B purchase families and associated best practices in the Moroccan context.

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Direct purchases (Production)

Direct purchases include all raw materials, components, sub-assemblies and packaging directly incorporated into the final product. They typically represent 50-70% of industrial cost of goods.

Examples

  • Raw materials (steel, plastics, chemicals)
  • Components and spare parts
  • Primary and secondary packaging
  • Purchased sub-assemblies
  • Production consumables

Key KPIs

  • Total cost of ownership (TCO)
  • Supplier defect rate
  • Delivery reliability
  • Inventory turnover ratio
🔧

Indirect purchases (MRO)

Indirect purchases (Maintenance, Repair, Operations) cover everything needed for business operations without being incorporated into the final product. Often spread across many suppliers, they represent strong optimization potential.

Examples

  • Office supplies and consumables
  • Maintenance parts and tools
  • Personal protective equipment (PPE)
  • Cleaning and hygiene services
  • Overheads and miscellaneous services

Key KPIs

  • Cataloguing rate
  • Number of active suppliers
  • Market price comparison
  • Processing cost per order
🏗️

Subcontracting purchases

Subcontracting involves entrusting all or part of a production, transformation or service to an external provider. It allows flexible production capacity without heavy investment.

Examples

  • Material forming and processing
  • Finished product assembly
  • Surface treatment (painting, galvanizing)
  • Cutting, machining, welding
  • Packaging and co-packing

Key KPIs

  • Quality rate on receipt
  • On-time delivery rate
  • Cost per operation vs. make or buy
  • Volume flexibility
🏭

Investment purchases (CAPEX)

Investment purchases (capital expenditure) concern the acquisition of durable assets: machines, production equipment, industrial vehicles, IT infrastructure. These purchases are capitalized and amortized over several years.

Examples

  • Production machinery and equipment
  • Handling and storage systems
  • Industrial vehicles and machinery
  • IT infrastructure (ERP, servers)
  • Solar and energy installations

Key KPIs

  • Return on investment (ROI)
  • Payback period
  • Total cost of ownership (TCO)
  • Machine availability rate
📊

Service purchases

Service purchases cover all intellectual, consulting or operational services: consulting, training, auditing, transport, logistics, communication. Their management differs from goods purchases as quality is harder to specify and control.

Examples

  • Consulting and accounting expertise
  • Professional training
  • Transport and logistics
  • Communication and marketing
  • IT services and managed services

Key KPIs

  • End user satisfaction
  • Scope and deadline compliance
  • Cost per hour/deliverable
  • Contract renewal rate

FAQ

What is the difference between direct and indirect purchases?+

Direct purchases cover everything that goes into the composition of the product sold (raw materials, components, packaging). Indirect purchases cover everything that allows the company to function without entering the final product (office supplies, maintenance, cleaning, travel). This distinction determines the procurement strategy, internal stakeholders and performance indicators.

How to rationalize indirect purchases in Morocco?+

Rationalizing indirect purchases involves several levers: supplier panel consolidation (grouping dispersed purchases), cataloguing (creating an internal catalogue of standardized references), framework contracts with strategic suppliers, purchase order digitization and automation. In Morocco, B2B marketplace platforms are beginning to develop to centralize these purchases.

What is the make or buy strategy?+

The make or buy decision involves evaluating whether it is more advantageous to produce internally or outsource to a specialized supplier. This analysis considers total costs (fixed + variable), core competencies, required flexibility and supplier dependency risks.

How to evaluate and qualify a new supplier in Morocco?+

Supplier qualification typically includes: legal verification (RC, ICE, articles of association), financial assessment (financial statements, solvency), technical audit (factory visit, ISO certifications), quality evaluation (quality system, defect rate), and client references. Sourcia facilitates this process by providing legal information and direct contacts for each listed supplier.

Related guides

→ Public procurement in Morocco→ Payment conditions→ Supplier directory by sector