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On Purchasing Cost Control Of Construction Enterprises

Posted on:2020-04-21Degree:MasterType:Thesis
Country:ChinaCandidate:Y XiaoFull Text:PDF
GTID:2392330596981896Subject:Accounting
Abstract/Summary:
Cost control management is an important means for enterprises to improve economic efficiency,and is the core competitiveness of enterprises,especially construction enterprises.The procurement cost of such enterprises accounts for a high proportion of total cost of enterprises,and emphasizes that procurement cost control is important for reducing enterprise costs.Realistic meaning.Effective control of procurement costs is conducive to reducing the total cost of the enterprise,improving efficiency,and enhancing the brand influence of the company.In the internal management of the enterprise,the procurement management system can be optimized to strengthen the supervision of procurement cost control;in the external management of the enterprise,by effectively managing the raw material suppliers,the procurement cost can be effectively reduced and the procurement efficiency can be improved.By optimizing internal and external control,the company’s procurement management and cost control can be greatly improved.In order to better understand the impact of the procurement cost control system on the company,and put forward effective suggestions for reducing the procurement cost,this paper analyzes the fundamental factors affecting the procurement cost in detail,and explores the means of reducing procurement costs and improving procurement efficiency from before the implementation of procurement to the completion of procurement.Considering the importance of procurement cost control in construction enterprises,this paper chooses DQ company as the case study object.Firstly,it analyzes DQ’s current procurement cost control system,including the procurement department’s organizational structure,personnel situation,procurement business process,procurement.The basic situation of cost control methods;and detailed analysis of each link of DQ company procurement,analysis of whether there is room for possible reduction of procurement costs and the main reason for the poor control effect of current DQ company procurement costs.Through the research of DQ,this paper emphasizes the importance of strengthening procurement cost control to reduce costs and prevent risks for construction companies and to improve the control of procurement costs.In addition,this paper puts forward some suggestions that can be referenced in optimizing the enterprise procurement cost control system: First,strengthen the understanding of the company’s management and grassroots procurement personnel on procurement cost control,and improve the professional ability of procurement personnel through regular training or seminars.And cost control capabilities;the second is to optimize the procurement process for different categories of procurement materials,so that the procurement department can determine the best procurement plan according to different procurement needs;the third is to re-classify all raw materials and equipment,because of the procurement volume of different types of materials.The number of purchases and time are inconsistent.The scientific and rational classification will enable the procurement department to conduct separate procurement and inventory management according to different categories.The fourth is to strengthen the hierarchical management of suppliers.Different supplier types have their own Features and advantages,it is very important to choose the right supplier according to different procurement requirements and timing.At the same time,it is necessary to improve the supplier’s evaluation mechanism,the supplier’s business operation status,material quality,purchase price,R&D innovation ability and after-sales service.Wait for more content Surface inspection;Fifth,focus on training and professional quality training of procurement staff procurement professional competence,providing high-quality procurement personnel.The possible innovations of this paper are as follows: First,the research on procurement cost control theory is applied to specific practice.For the case company’s procurement cost control system,this paper proposes a series of recommendations to optimize procurement cost control,which helps case companies improve procurement levels and improve cost control systems.Second,the paper proposes that construction companies should pay more attention to supplier management,maintain cooperation with suppliers,and establish strategic partnerships with some suppliers.
Keywords/Search Tags:Purchase cost, Procurement cost control, Supplier management
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