In the past, procurement was mainly concerned with the administrative work of ordering and advertising defects in delivered goods and storing and dispensing materials according to customer requirements. Today, procurement is becoming less and more tactical in function with the execution of low-cost procurement requirements, that is, it is increasingly becoming a strategic function that bases its decisions on the philosophy and policy of value creation and the reduction of overall costs in the supply chain. Procurement is the most important business function in industrial enterprises, along with the production and sale, and the most important business function in trading companies, with sales. No industrial company can operate without procurement. In order for procurement to be carried out from start to finish, regardless of different procurement techniques, the needs, identification and determination of sources of supply, pricing, ordering of materials, monitoring of order fulfilment, downloading of materials, controlling the receipt of materials and control accounts. The paper describes procurement as a basic function of every business system, which is necessary for the smooth functioning of the company, and an analysis of relationships with suppliers is made on the example of a hair salon.