1 min read
The Science Behind Managing Complex Expense Categories
Philip Ideson : Updated on February 17, 2026
The label ‘indirect services’ simply doesn’t do justice to the many complex expense categories procurement is expected to first bring under management, and then generate additional value from.
At ATI, a high-performance materials science firm focused on aviation and aerospace, these categories include uniform rental, pest control, waste and recycling, security guards, and janitorial services. Each expense is highly technical; specialized expertise is required to manage providers and business outcomes. Expertise that procurement may not have in house.
Yoshikuni Yoshikawa is a Senior Procurement Manager at ATI, and he joined us to talk about his company’s experience with complex expense management.
Yoshi and Kelly Barner discussed:
- ATI’s overall strategy for managing indirect spend and how this relates to complex expense management
- How he and his team have leveraged category expertise to deliver (and track) considerable savings
- The response from internal stakeholders who could clearly see the value of procurement’s approach to complex expense category management

