Procurement Cost Control Of Electronic Products In HXC Company

HXC company is a wholly foreign-owned electronic clock manufacturing enterprise in Shenzhen.It is a typical traditional electronic product manufacturing enterprise.The company began to plough deeply in the field of electronic clocks and watches in 1989 and has made certain achievements.But from the 2008 global financial crisis,the operating cost of HXC company has been rising,and the profit is falling,and the cost of the company is more than 60%of the company's operating cost.So it is very important to find out the problems in its purchase control and put forward the corresponding solutions.Through literature research,it is found that the previous research on purchasing cost control mainly from the perspective of supply chain,separated from the control of the purchase operation itself,and lack of data support in the study of the problem,which leads to the general and lack of practicality of the design countermeasures and plans,especially in the field of electronic products.Special research.However,the research on purchasing cost control of HXC company is more targeted and pays attention to the practicality of strategy.The research results not only have important practical significance,but also provide important reference for subsequent TD-ABC expansion in the field of electronic products.Through literature analysis and field investigation,this dissertation starts with the purchase status of HXC company,and finds out the problems in HXC company's procurement cost control development,procurement organization structure,procurement process and so on in recent years,and uses time driven activity based costing analysis(TD-ABC)to purchase HXC company.This paper analyzes and sets up accounting subjects and accounting models.Then,the data of HXC company's S-128 electronics procurement cost is analyzed,and the breakdown of S-128 product procurement cost is obtained.Finally,comparing the cost analysis with the target cost,it is found that the difference rate between the suppliers and the suppliers is quite different.Thus the key point of finding the cost control problem in the difference rate is the delivery and the supplier development.Set accurate improvement plans and implementation steps.The scheme is mainly to improve the supplier development by establishing the pre procurement control system,combined with the on-line procurement cooperative mechanism,to synchronize the suppliers with the company information,to know the stock of the company at any time,to prepare the materials in advance and on time delivery according to the delivery plan,thus reducing the cost of purchasing.The main research results of this dissertation are as follows:(1)According to the related theories of purchasing cost control and TD-ABC cost method,and combining with the characteristics of electronic product procurement process,the purchase cost of HXC company is systematically analyzed,including the cost analysis of procurement process and the cost composition of procurement operation,and the basic steps of the status analysis of the purchase cost of electronic products are set up.(2)First of all,this dissertation analyzes the drawbacks of ABC in the implementation process,and then evaluates the feasibility of TD-ABC analysis in the procurement cost of electronic products.Then,we use TD-ABC analysis method to set up accounting items for HXC company's procurement activity cost,and establish the electronic product purchase cost accounting model.(3)The purchase cost control system of HXC company is set up,which is divided into three parts:purchase cost control,purchase cost control and purchase cost control afterwards.