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Study On Cost Control Of Chemical Raw Material Purchase In CM Company

Posted on:2018-09-18Degree:MasterType:Thesis
Country:ChinaCandidate:Q XiaFull Text:PDF
GTID:2359330518963005Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the 2008 financial crisis,the economies of the world have been affected to varying degrees.China is to the capacity of the economic transition period,this time is a difficult challenge.In the governance of various policies,although the growth momentum of China’s economy has rebounded,but has not yet been a comprehensive improvement.The current slow recovery of the manufacturing sector,enterprises to enter the cycle of updating the equipment to determine the large-scale recovery in manufacturing investment is still too early,and there is no strong endogenous power.In addition,China’s prominent inflationary pressures from the surge in raw material prices,the cost of a huge business pressure,even if the pressure can not be transferred all the upstream,but also slowly penetrate into the downstream price.And by futures and stocks pulled up the price of raw materials soared,the damage to the real economy is gradually emerging.In the current downturn in the economic situation,manufacturing enterprises are facing serious challenges.In the fertilizer industry,the traditional purchasing cost control means only price-oriented,often can not be long-term effective cost reduction;and in the establishment of long-term cooperative relations under the premise of cooperation-oriented,can achieve the effective control of procurement costs and supply and demand sides Mutual benefit and win-win situation,thereby enhancing the competitiveness of enterprises.In this paper,the purchase cost of chemical raw materials produced by CM fertilizer is taken as the research object,the data is analyzed by TCO total cost of ownership,the problem is found,and the targeted solution is put forward on the basis of supply chain management theory.Chapter 2 introduces the related concepts and theoretical basis of this paper.In the third chapter,we use the TCO model to analyze the current situation of CM’s procurement cost,and find out the current situation and the research status of this paper.The fourth chapter,for the problems found in Chapter III of the procurement cost control of specific solutions,such as the implementation of "internal and external merger purchase" of the procurement methods;in the fifth chapter,in order to protect the solution The effective implementation of the program,put forward the auxiliary proposal,and quantify the cost of saving the amount;Finally,the sixth chapter summarizes the lack of research in this paper.In this paper,we study the procurement cost control of CM chemical raw materials,aim to explore the control strategies and measures of purchasing cost of raw materials for raw materials,reduce the efficiency and improve the competitiveness of CM companies,and provide the procurement cost control for chemical raw materials in China Learn from.
Keywords/Search Tags:Purchase cost, Total cost of ownership, Cost control
PDF Full Text Request
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