Studies On The Return Of Goods In The Purchasing Management Of A-Company

In recent years,with the increasingly fierce market competition,many enterprises have shifted a large part of their focus from business operation to cost management,and procurement management is one of the most effective methods to save costs,because procurement activities are the main factor directly determining the product cost,excellent procurement management will bring the most direct "cost reduction and efficiency".However,most enterprises only pay attention to the direct cost reduction brought by forward purchasing,and ignore the economic significance of purchasing returns.However,with the increase of sales,the amount of returned goods also keeps increasing.More and more defective goods are returned to the warehouse,which leads to the increase of storage expenses,the consumption of management costs,and the occupation of funds.Only when the original purchase and return of goods are found to be of great significance.This thesis mainly studies the return of goods in the procurement management of Company A in the kitchen electrical appliance industry.For Company A in the retail trade,the fastest and most convenient way to deal with defective goods is to return them to the supplier port in a reasonable and compliant manner through the purchase of returned goods,so as to smoothly transfer these bad assets into ready-made payments.However,like most enterprises,Company A focuses on achieving the forward procurement task and ignores the return of defective machines,resulting in a large number of terminal defective returns being overstocked in the warehouse,resulting in the increase of storage costs and the occupation of funds.How to successfully return the terminal defective return to the supplier through the purchase of return is the focus of this thesis.Through the research ideas of identifying,analyzing and solving problems,this thesis aims to find out the problems affecting the purchase and return of Company A.Combined with modern management methods,this thesis applies literature theory research,case study,data analysis,telephone interview and other methods to analyze the problems in multiple dimensions,find out the corresponding crux,and propose effective optimization strategies.First of all,this thesis collected and sorted out relevant literature from six aspects of procurement management,supplier management,third-party logistics management,internal control management,procurement performance management and reverse logistics return management,which are closely related to procurement management,to form the theoretical basis of this thesis.Secondly,it introduces the basic situation of Company A according to its general situation and organizational structure.Then,the product structure,purchasing status and reverse return status of Company A are introduced respectively,so as to more comprehensively present the purchasing and returning status of Company A,so as to find out the existing problems of Company A in purchasing and returning goods.Then,this thesis analyzes the causes of Company A’s lack of supplier management,unbalance of cooperation with third-party logistics,poor internal coordination,and imperfect performance evaluation dimension of supply chain department in terms of purchasing and returning goods.Finally,according to the causes of return in procurement,optimization strategies are proposed for how to improve supplier management,strengthen supervision and control of third-party logistics,strengthen internal control,and improve personnel performance management of supply chain departments,so as to realize the smooth return of defective products from Company A to suppliers through procurement and return so as to reduce warehousing costs,release occupied funds,and improve the company’s economic benefits.