Study On Purchasing Cost Control Of P Company

As the starting point of business activities,procurement has become the core link of business operations.It has two important functions that can not be ignored.First,purchasing cost control is an important source of profit for enterprises.Second,it has an important impact on product development,quality assurance,supply chain management and business management.P company is a large-scale group enterprise of foreign food and beverage manufacturing,which is in stable development at this stage.The company's demand for procurement is steadily increasing,and the procurement scale is gradually expanding.Through the investigation,this paper finds that the following problems exist in the purchase cost control of P company: backward purchase cost control concept,unscientific purchase process control means and incomplete purchase cost control.In view of these problems,this paper starts from the perspective of P company's purchase cost control improvement and optimization,starting from the perspective of project purchase cost control,combined with COSO internal control system theory,analyzes the causes of the problems in P company's purchase cost control.According to the corresponding problems combined with the actual situation of the enterprise,the corresponding solutions are proposed in the following five aspects.First,improve the internal environment of the enterprise,mainly from the corporate culture,organization and personnel assessment system.Second,establish the risk assessment system of procurement business,use the fuzzy comprehensive evaluation method and AHP analytic hierarchy process to analyze,and establish the risk assessment system of P company's own procurement cost control.Third,optimize the procurement cost control activities,respectively from the supplier evaluation and acceptance of the improvement program.Fourth,establish a good internal communication mechanism and strengthen information transmission and sharing.Fifth,strengthen the role of internal supervision,strengthen internal supervision and responsibility implementation.In order to ensure the implementation of the solution,further put forward feasible optimization guarantee measures.At last,the conclusion is drawn.The essence of purchase cost control is to optimize the controllable cost of the enterprise,improve the benefit of the enterprise in the purchase process by means of management and control,and explore the management dividend in the internal stock benefit of the enterprise.At present,there are still many problems in P company's procurement that need to be improved,and the procurement cost is high,which is not conducive to the development of the project.This paper analyzes the current procurement cost problems of P company,and puts forward the relevant policy recommendations of P company's procurement optimization,which can provide a reference for P company to further improve the procurement management,not only conducive to P company's procurement optimization,but also provide a reference for similar food industry,sort out the problems in procurement cost control by comparison and adopt corresponding methods to solve and optimize It has high practical value.