This report provides a comprehensive analysis of the purchasing management practices of 100 Plus Company, an isotonic drink manufacturer. It begins with an introduction outlining the company's background, products, competitors, and strategic goals. The core of the report examines supplier selection criteria, including the use of single versus multiple sourcing strategies, and applies Peter Kraljic's purchasing portfolio model to assess risk and value of raw materials. The report also evaluates supplier selection methods and recommends specific approaches for 100 Plus Company. Furthermore, it explores the role of Information and Communication Technologies (ICT) in purchasing operations, including purchasing portals and Electronic Data Interchange (EDI) systems, recommending the most suitable options for the company. Finally, the report delves into purchasing cost analysis, covering Total Cost of Ownership (TCO) and Activity-Based Costing (ABC) methods, to provide insights into effective cost management. The report concludes with recommendations for optimizing 100 Plus Company's purchasing management to enhance efficiency and reduce costs.