Procurement Cost Management Optimization Scheme Research Of A Automobile Company

The process of global economic integration has been going on for many years.The flow of capital and the increasingly refined international division of labor have made competition in the auto market increasingly fierce.The dividend period for the rapid growth of my country’s auto market has passed,the Matthew effect in the industry has become increasingly significant,and the industry concentration has gradually Rising,car companies with weak profitability are destined to be eliminated by the market.Following 2017,China’s auto sales reached an unprecedented high of 28.88 million vehicles.Since 2018,the auto market’s sales have fallen for the first time.The sudden outbreak of the new crown epidemic in 2020 has made the auto market worse,and the inventory of auto companies has remained high.The auto industry has experienced an unprecedented winter.The profit of the industry has dropped significantly,and cost control has become an important means for the survival and development of enterprises and increasing profit margins.The cost of the automobile manufacturing industry mainly includes research and development costs,procurement costs,production costs,etc.,among which procurement costs account for more than half of the total cost,and it is the largest part of the total cost.Purchasing activities are an important part of the automotive manufacturing industry.It connects upstream raw material suppliers and downstream customers.Based on the perspective of the entire supply chain to manage procurement costs,update procurement cost management concepts,and play an important role in effectively reducing costs and increasing market share for auto companies.This article first introduces the current development of my country’s automobile industry to explain the significance of purchase cost management to auto companies,and then introduces the theories required for the analysis of purchase cost management in this article,such as the theory of total cost of ownership and the theory of leveraged procurement,and introduces the following questions Lay a theoretical foundation.Then take A car company as an example,use literature reading method,case analysis method,survey method and other research methods to introduce A car company profile and the current status of procurement cost management,and analyze its main problems in procurement cost control,and point out Pay attention to explicit costs and insufficient attention to hidden costs;tight supply relationships lead to increased procurement costs instead of falling;imperfect supplier classification and evaluation mechanisms;decentralized procurement costs;lack of accuracy and rationality in financial accounting and budgeting;accounts payable management Improper and other issues.On this basis,it explores suggestions and guarantee mechanisms for strengthening the procurement cost management of auto companies.It is hoped that through the case study of A car company,it will be helpful to other auto manufacturers’ procurement cost management work,solve certain practical problems,and promote China The sound development of private car companies in the industry.This article takes A car company as an example,and draws the following conclusions:Hidden procurement costs have become the focus of today’s procurement cost management.At the same time,in the process of procurement cost management,we must change the mindset of blindly reducing unit prices,and we must use it in a targeted manner while saving.The efficiency of purchasing funds is used to manage purchasing costs in a new way that saves resources while opening up the flow.