Research On Strategic Purchasing Of Supply Chain Based On Activity-based Costing Theory

Along with the development of production concept and information technology, especially supply chain, it makes purchasing which was non value-added activity in the past have the ability to add value, and exerts an considerably strategic influence on supply chain. Strategic purchasing as a new opportunity affects the product design, quality, selling cost, cycle and influences the profits and competitive position eventually. Enhancing the strategic purchasing management under supply chain environment, will not only reduce the cost of firm, improve the entirely operational efficiency, but also take a leverage effect in the synchronous and integrated management of supply chain, and enable the enterprise to maintain a leading position in the rapid and multilateral market.The purpose of this thesis is probing into the application of ABC thought on process reengineering and performance evaluation in strategic purchasing. It brings forward an implemention method of strategic purchasing based on the thought of ABC. Frist, the thesis analyzes the theory foundation of the application of ABC to strategic purchasing, discusses the similarity of two theories: the core theory of strategic management, the orientation of customer value and total cost, make the two theory systems combine perfectly. And then analyzes the feasibility of using ABC theory to actulize BPR and performance evaluation of strategic purchasing.Second, the thesis leads the thought of ABC into strategic purchasing, takes customer value as presupposition, gives an activity-based analysis of strategic purchasing process, discusses and manages the activity chain and value chain of strategic purchasing by the thought of ABC, reveals the problems in purchasing process and optimizes it at the view of supply chain. Third, calculates the cost of purchasing process by the costing model based on ABC thought and evaluates the performance of purchasing process by the analysis of effectiveness, value attribute of activities and process cost. It provides important information to operational and strategic decisions of enterprise.