W Electronic Corporation's Purchase Cost Control System Research

With the development of the electronic industry,the number of electronic OEM enterprises has gradually increased,which caused the increasingly fierce competition,then most enterprises adopt the low-price competition method.Most of electronic enterprises belong to labor-intensive industries with no technical content,mainly engaged in the production and assembly of spare parts.Moreover,the purchase cost accounts for more than 60% of the product cost,which is the most important part of the product price.As the purchasing department becomes more and more important.The article takes W electron company as the main research object and analyzes the deficiency of the company in purchasing cost control.Firstly cumbersome procurement process system,the actual purchasing process and approval process is complex,result in some important purchasing plan cannot receive timely attention,and the examination and approval of personnel also ignored the enterprise purchase cost control,caused low efficiency.Second buyers professional ability is insufficient,cann't match the purchasing professionals accounted for a large proportion.When buyers in the face of the complicated purchasing environment,often at a loss or hurry,abnormal situation cannot be flexible with the professional knowledge to solve.Then fall behind of the supplier management,W company still adopted the traditional way,price as the main measure for supplier evaluation,ignoring the comprehensive consideration of factors such as quality and transportation costs,lead to some quality defects can't get timely solve.Finally,resource integration efficiency is low.And W lack of effective communication between different departments in the company,material supply and demand information asymmetry,make enterprise resources integration efficiency is very low,so W's various departments lack a global consciousness,which lead to enterprise waste of resources,enterprise products and the backlog of raw materials.And upper managers take little attention on purchasing cost control;makes W company procurement management system is not standard.Regulatory loopholes exist system,makes the W company increasingly appear some defects in the process of development.Therefore,through optimizing the procurement process,effectively optimize the enterprise procurement process,strengthen the management of purchasing personnel,improve the professional of purchasing personnel,and make reasonable purchasing performance evaluation;Reasonable integration and utilization of resources,increase the rational use of purchasing resources and comprehensive integration;Scientific,systematic and effective management suppliers,unify the assessment standards for suppliers,and ensure the quality of purchased materials.At the same time,the advanced evaluation supplier mechanism is introduced to ensure the scientificity and accuracy of suppliers' supplies,so that the enterprises can realize the effective control of purchasing cost.This article helps W company established in accordance with their own characteristics of purchasing cost optimization strategy,aims to explore under the perspective of supply chain of small batch and customization of PCBA assembly enterprise procurement cost control strategy and measures,for the similar enterprises in the procurement cost control to provide reference and reference.