Study On The Procurement Cost Management Of APK Company Based On Strategic Procurement

At the beginning of the 21 st century,with the development of globalized industries,global competition among enterprises has become more intense,competition among enterprises has become more comprehensive,and cost management of purchased materials has become increasingly important.In the electronics manufacturing industry,procurement costs can generally account for about 80% of the company's total costs.Therefore,the level of purchase cost directly determines the profit level of the enterprise,and purchase cost management is an important part of the cost management of modern manufacturing enterprises.In recent years,my country's traditional manufacturing market has become saturated,labor costs have been rising,and the company has paid more attention to cost management.Procurement cost management has also attracted more and more attention from enterprises,and strategic procurement has also been more widely used.However,the cost management theory of strategic procurement in my country is obviously lagging behind practice.APK Company's main products are car mobile smart terminals such as car navigation and driving recorders.It is a typical manufacturer of electronic consumer products.Its rapid development is one of the leading companies in consumer electronics.It has been working with HP,Panasonic,Millet and other well-known domestic and foreign companies have maintained strategic cooperative relations,and in the past four years,their procurement costs accounted for 85% of the total cost.Therefore,"APK company" was selected as the research object to conduct the study on procurement cost management.Further explore the related issues of its procurement cost management.It is very novel in terms of research content and has a remarkable representative in terms of research objects.First of all,my thesis uses the literature analysis method,expounds the concept of strategic procurement,procurement cost management theory,supplier management,supply chain management theory,analyzes the differences between strategic procurement and general procurement,and builds the procurement cost management based on these theories.Introduce the basic framework of strategic procurement.Secondly,the case analysis method was used to analyze the basic situation and procurement process of APK company,and further analyze the current situation of APK company's procurement cost management,and gradually analyze the APK company's procurement cost management.There are unreasonable procurement plans,incomplete procurement cost accounting,The procurement cost monitoring mechanism is imperfect and the supplier management has not formed a system.There are four problems,which puts forward the necessity of introducing cost management in strategic procurement.Subsequently,specific measures for strategic procurement to optimize APK company's procurement cost management were proposed,suppliers were reclassified,and a qualitative and quantitative indicator was used to establish a supplier evaluation system.Performanceevaluation was conducted on 15 suppliers of APK Put forward performance management opinions.Immediately afterwards,the safeguard measures for the implementation of procurement cost management based on strategic procurement were proposed.Finally,the conclusion of the research is that we hope to implement the strategic procurement to solve the problems in APK company's procurement cost management,make the procurement process faster and more efficient,reasonably select evaluation and management suppliers,and achieve the purpose of minimizing the total procurement cost of APK company to increase the company Profits,increase corporate value.