A Research On The Cost Management Of The Railway Material Procurement

The main business of the railway material supplement is satisfied the railway operate units demands. It is required to complete a series of work, including material purchasing, quality inspection, cargo warehousing, commodity distribution business, accounting, liquidation and so on. It’s responsible for the material procurement, to ensure the quality of supplyment, procurement efficiency and cost savings.With ensuring the safety of transportion,an important measure to control the material management is a collection, strengthen the cost control. Railway is not only a pure point with profit as the center of enterprise, not in order to improve the profit and cost, but must ensure the safety production conditions, the biggest increase purchasing efficiency and benefit, effectively reduce the production cost.In this period, the main task of railway material supplement is supply production material for the railway transport enterprise, so the cost of the procurement and the department of transportation production’s safety would be impacted directly. With the importance of cost control, A would be focus on how to strengthen the management of enterprise materials in assure the safety of the transport process. To strengthen the management of the cost, a section of the material supply of railway materials supply put forward more stringent requirements. The mode of centralized procurement of railway material supply can fully reflect its superiority. Benign resource procurement management, supply chain and convenient management, reasonable optimization of the logistics cost, and transaction costs reasonably to reduce, those would standardize the management of procurement costs and the purchasing behavior. Those still have an increase of integrity transactions between enterprises. According to the railway enterprise material procurement needs, makes the centralized procurement of something more bright, but also exposed a lot of other drawbacks. Due to the state-owned enterprises and the particularity of the enterprise personnel needs are different, which requires enterprises develop policies to manage the staff, and make greater efforts to maintain enterprise employees and the company’s own goal is consistent, try the best to cut the cost, make contributions to increase the profit of enterprise.From the case of station of railway materials supplement perspective, through the analysis of bureau of the railway supplies procurement status and link the whole Bureau of purchasing cost management status, reveals that due to the information asymmetry between the stations, for example, to find out the deeper reasons. On the budget management system is imperfect, according to the characteristics of the enterprise, the supervision of internal control deficiencies, the lack of evaluation and incentive mechanism, internal control system needs to be improved is waste material may form, the combination of case analysis, without literature analysis method is adopted in this paper, put forward relevant improvement measures.