Research On The Purchase Cost Management Control In SZDJ Company

For manufacturing enterprises,purchasing is the Guarantee Department of all kinds of materials.Scientific and effective purchasing cost management strategy can ensure that enterprises can reduce purchasing costs and improve operating income.SZDJ Company is a manufacturing and processing enterprise of consumer electronic products with LCD module and touch screen as its main products.In recent years,along with the intensification of competition in the display module industry,in order to maintain the normal operation of the company,SZDJ company has been catering to the market to reduce the price of orders,while the procurement cost continues to rise,accounting for 82% of the procurement cost in 2018,resulting in a loss in 2018.Since 2019,the company began to optimize the customer base,focusing on the domestic one with larger and more stable demand.Brand customers on line.These customers demand higher prices,which requires SZDJ company to adjust the procurement cost management strategy in time under the new situation,formulate a reasonable procurement organization structure,optimize the procurement process,and classify the materials and suppliers,in order to better control the company's procurement cost.The main contents of this paper are as follows:In this context,SZDJ company,as a manufacturing and processing enterprise of consumer electronic products with LCD module and touch screen as its main products,is facing the new requirements of strengthening procurement cost control in the new market competition environment.Therefore,in order to control and reduce SZDJ's procurement cost,reduce the proportion of procurement,sort out and control the procurement modules,standardize the procurement process and optimize the procurement organization structure,so that SZDJ's procurement cost can be better controlled,has very important significance.Firstly,this paper studies the theory and method of procurement cost management,and analyses the research status of procurement cost management at home and abroad and the research results of predecessors.Then take SZDJ company's purchasing cost management as the main research object,analyze the company's operating status,purchasing status,supplier management status,etc.,through actual analysis and disclosure of company financial data,get SZDJ company's actual problems in the process of purchasing cost management.The main reasons for the above problems are as follows: unreasonable purchasing organization leads to the lack of centralized resource management;lack of effective supplier management mechanism leads to uncontrolled supplier selection and management;lack of material classification method leads to unclear purchasing scope;inappropriate means of purchasing cost control,etc.Finally,aiming at the practical problems of SZDJ company,this paper puts forward some countermeasures to improve the procurement cost management of SZDJ company:(1)optimize the procurement organization structure of SZDJ company and establish centralized procurement management model;(2)optimize the existing procurement process,establish supplier classification management system and supplier incentive system,and form a real strategic alliance relationship with key suppliers;(3)Establish material classification management system and formulate new purchasing strategies through material subdivision;(4)Use advanced purchasing cost control methods to improve the effect of SZDJ company's purchasing cost control.Based on the above research contents,this paper draws the following conclusions:(1)Through the analysis of SZDJ company's basic situation,operation status,current purchasing organization structure,purchasing cost constitution,purchasing cost management process,cost management method and supplier management status,it can be seen that SZDJ company's current purchasing cost management is still in the stage of lowering purchasing price as the core means of cost control,and purchasing cost management is in the stage of purchasing cost management.There are some problems.First,SZDJ company has a high proportion of purchasing costs,which is 6 percentage points higher than the industry average.Second,SZDJ company has a certain gap in the proportion of purchasing costs compared with excellent enterprises in the industry.(2)The existence of these problems will restrict the SZDJ company's procurement cost management,which brings some adverse effects for SZDJ company.First,it is not conducive to the improvement of the company's economic efficiency;second,it will reduce customer satisfaction;third,it is not conducive to the company and suppliers to establish strategic cooperative relations.(3)The research of this paper combines the theory of cost management with the actual situation of electronic products manufacturing enterprises,and puts forward specific measures to improve the procurement management of electronic products manufacturing enterprises,which can solve the practical problems of SZDJ company,and has certain application value.This study can also provide some reference for enterprises with the same problems in the same industry.Specifically,the significance of this study is as follows:First,the company's procurement costs are effectively controlled.SZDJ company in the process of development,the company's own influence and ability is the key to development,similarly,the company's procurement cost control is also the main force to promote the development of the company.SZDJ has established a centralized purchasing strategy by implementing the above purchasing cost management measures.Relying on the advantages of centralized purchasing,SZDJ has effectively reduced the price of materials and provided a strong guarantee for the normal production of the company's four business departments and production bases.After the implementation of this strategy,compared with the previous year's indicators,the company can clearly find that the proportion of procurement costs has been controlled,and the proportion of procurement in the past three months has dropped from 82.04% to 80.2%.The second is to choose suppliers reasonably.In the process of choosing suppliers,we need to evaluate suppliers from all aspects to ensure that prices,quality and services are in line with the needs,leaving out the old-fashioned subjective viewpoints of traditional suppliers.Third,increase the competitiveness of the company itself.In the process of development,reasonable control of procurement cost is the main thrust of the company's rapid development.If you want to stand out in the same industry,then reasonable control of procurement cost is the key.Secondly,through the guarantee of product quality and the control of reasonable purchase cost,we can ensure that the company can maintain its original competitiveness under such fierce social competition.