The paper begins with a presentation of the writing methodology, which extends through three chapters: the subject of the research, the goal, and the scientific method. The theoretical part of the work presents different definitions of procurement, the structure of procurement, and elements essential for the procurement function. Procurement was observed in a narrower and broader sense, emphasizing procurement as a strategic function of a business organization and emphasizing the factors crucial for procurement to be economically profitable and to open up new opportunities for the company's progress. The theoretical part of the work presents the data about the specific company, and the research part compares that data with the data gathered in the survey conducted for the paper. The company TNB d.o.o. Osijek, regarding its size, is a micro-enterprise engaged in the wholesale of plumbing materials and sanitary equipment. They have developed their business from the Republic of Croatia to many other European countries, and they represent a great example of a company that takes procurement plans very seriously, which is demonstrated by all their performance indicators. The research part of the work contains information collected by the observed company and data collected through survey research. The survey was conducted anonymously, and completed by employees closely related to procurement and procurement planning. The research results confirmed that procurement couldn't be generalized and that there are differences in procurement planning, even within the same company. The main distinguishing criteria are the company's field of activity and the structure of employees. The conclusion of the work contains the final analysis of specific data and the consolidated data resulting from the research part of the paper.