Font Size: a A A

Study On The Optimization Of Purchasing Management Of Aihua Group From The Perspective Of The Supply Chain

Posted on:2019-06-04Degree:MasterType:Thesis
Country:ChinaCandidate:M T XiaFull Text:PDF
GTID:2429330545473955Subject:Accounting
Abstract/Summary:PDF Full Text Request
As a "big manufacturing country",Chinese enterprises are facing many opportunities and challenges in the development process.Controlling cost is particularly important for manufacturing enterprises,supply chain management is also gradually applied to cost control.Aihua Group is an aluminum electrolytic capacitor manufacturers,the average purchasing cost of the cost of the product accounts for more than 60%in the global industrial enterprises,the purchase cost of production costs accounted for about 75%in Aihua Group,Aihua Group currently used to traditional centralized procurement cost control of bulk purchasing and procurement activities,internal control awareness is weak.Therefore,purchasing cost management has become an urgent demand for enterprises from the perspective of supply chain.Firstly,the article combs the strategies and methods of purchasing cost management,supply chain management and supply chain procurement.Secondly,the theoretical analysis is carried out from the internal control theory,the value chain management theory and the budget management theory.Thirdly,it introduces the general situation of Aihua Group and the current situation of purchasing cost management.It is found that the total cost of purchasing is higher because of the tradition of the purchase cost management concept and the lack of supply chain management concept.Information sharing mechanism leads to the neglect of the price fluctuation of raw materials and the imperfect evaluation and evaluation index of suppliers.The lack of internal control consciousness in the employees leads to the incompatibility of the incompatible responsibilities and the lack of advanced inventory management.Fourth,it puts forward the optimization idea of procurement cost management from the perspective of supply chain,introducing the concept of supply chain management,optimizing procurement cost management from the from three aspects of supply chain.Finally,puts forward some suggestions from the perspective of the talent team construction and procurement supervision.It makes qualitative and quantitative analysis of supplier selection evaluation.In order to better apply the concept of supply chain procurement,it combines the upstre am with downstream relations of suppliers,enterprises and customers.
Keywords/Search Tags:Purchasing Cost, Supply Chain, Internal Control, Supplier, Information Sharing
PDF Full Text Request
Related items