Procurement Cost Management And Control Of Three Gorges Cruise Company Under Supply Chain Research

Relying on the rapid progress of cruise ship manufacturing technology,the cruise ship industry in Yangtze River,with its main purpose of tourism and transportation,has also flourished.Every cruise company in the industry wants to gain an advantage in this fierce competition.Good service and a pleasant customer experience to obtain a good market reputation is fundamental.What is more important is the cost control behind the company's operations.There are two main factors that affect the cost of a cruise ship company.One is the purchase and consumption of materials,and the other is the cost of human resources.Among them,the cost of material procurement accounts for about 70% of the operating cost of a cruise ship.Therefore,cruise ship companies manage the cost of material procurement.Control is particularly important.This article takes the purchase cost control of the Three Gorges Cruises Company of Yangtze River as the research object,first discusses the characteristics of the Yangtze River cruise ship enterprises,analyzes the common problems in the material cost control of cruise ships in the Yangtze River,and puts forward the theories and methods of target cost management and supply chain management thoughts on this basis.Applying to the process of procurement cost control,the key links of procurement cost control are sorted out from the whole process of the formation of procurement costs,a new cost control system is established,and the procurement process is the main line,and the specific measures for the procurement cost control at each link are elaborated.Purchasing cost management and control effectively unified.Finally,taking X cruise company as an example,this paper analyzes the change of cost structure of the company before and after the implementation of the cost control system proposed in this paper,and comprehensively compares the data before and after implementation,and comprehensively evaluates the control effect of the procurement cost to verify this paper.The validity of the research results.The research results of the thesis optimized the purchasing cost control system and process of the Three Gorges Cruises Corporation of the Yangtze River,provided an effective way for the enterprise to manage and control the procurement costs,and provided a certain reference for the entire Yangtze River cruise tourism enterprises.