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This article deals with the instrumentation of purchases using the hidden cost-performance method. The issue can be expressed in the form of the following question: How does the hidden cost-performance method apply to purchases and what are its contributions? The study is based on a twenty-four-month intervention-research carried out in the insurance sector with a reflective practitioner positioning. The results show that the hidden cost-performance method applies to purchases by providing buyers with the means to categorize dysfunctions and integrate them into the purchase cost. The taking into account of dysfunctions by the buyer will reinforce the trust/legitimacy of the purchasing function in the eyes of internal customers.