Research On Z Company Material Purchase Cost Control

With the rapid development of global economy,the competition among enterprises is becoming more and more fierce.In the overall cost of the enterprise,procurement cost occupies a very important part.How to effectively control the procurement cost is an important indicator to measure the level of enterprise management.It is of far-reaching significance for the long-term development of enterprises to do a good job of procurement cost control.Based on the theory of purchasing cost control,supply chain management,TCO purchasing cost and purchasing cost control process,this paper takes Z Company as the main research object,deeply explores the construction of purchasing approval process,purchasing personnel quality,resource utilization efficiency,supplier selection and evaluation mechanism,and supplies for enterprises.The total cost of ownership in procurement is minimized.The cost of procurement is effectively controlled and the economic benefits of enterprises are improved.Through the research,it is found that Z company has some imperfections in the procurement approval process,the quality of procurement personnel,the efficiency of resource integration,supplier management and so on.In order to improve procurement efficiency and procurement management level,enterprises should optimize organizational structure,improve the quality of procurement personnel,rationally integrate resources,and adopt TCO model to select and evaluate suppliers.