The Strategic Perspective For An Annual Purchasing Plan (Acp) Focuses On Aligning Procurement With Business Objectives, Transforming The Purchasing Department From A Cost Center To A Value Driver, Through Proactive Planning, Demand Consolidation, Risk Management, Supplier Development And Reduction Of The Total Cost Of Ownership (Tco), All With A View To Efficiency, Transparency And Long-Term Sustainability, As A Key Tool To Optimize Spending And Management.