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Research On Control Of Hafei’s Purchase Cost Basing On Supply Chain

Posted on:2015-04-20Degree:MasterType:Thesis
Country:ChinaCandidate:Y L YuFull Text:PDF
GTID:2309330467969730Subject:Accounting
Abstract/Summary:PDF Full Text Request
The new stage of economic development, auto parts procurement environment has undergone tremendous changes, the current China’s auto market has become increasingly fierce competition, vehicle production plant in order to protect market share gradually discounts, resulting in vehicle price, final adverse effects on the cost OEMs purchasing department. However, with iron ore prices continued to rise, the price of steel is also increasing, which directly led to the continued price increases of raw materials market for several years, car manufacturers deteriorating profit margins. Decline in car prices and the dual pressures of rising raw material hit, how to conduct effective procurement cost control is an important issue facing the auto companies. For automotive companies, in order to ensure product quality while improving the profitability of the enterprise, supply chain management and procurement cost control are inextricably linked, research-based cost control for procurement and supply chain management business development and technology advancement is having great theoretical and practical significance.Thesis on cost control theory, the theory of strategic cost management theory, supply chain management theory to define the basis of, respectively, from the perspective of accounting, management and finance elaborated based supply chain procurement cost control theory, pointing out auto companies purchasing cost control theory based on research, making a comparative analysis persuasive procurement cost control based on the supply chain. In the theoretical foundation, the purchase cost from the process Hafei cost control and the status quo, elaborates its procurement business processes and procurement cost control problems for the comparative analysis of the problems, clarify factors problematic, analyze the causes and influencing factors. Based on this proposed purchase cost based on the target Hafei Motor control of supply chain management, in principle, the preliminary design of the control scheme Hafei Automobile procurement costs based on supply chain management, and setting up and staffing levels from the level of ideology, organization, institution building and the implementation level, and external supply chain management based on the level of safeguards discussed Hafei procurement cost control program in the supply chain management implementation.
Keywords/Search Tags:Supply chain, Procurement cost, Cost control
PDF Full Text Request
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