Research On The Manufacturing Enterprises' Purchasing Process In The SCM Environment

Along with the changing of the enterprise environment, business philosophy obtained a rapid development, and in the original some link what was thought as in the secondary status in enterprise value chain become increasingly focus. Procurement procedures from the original which was thought non-value added link are also thought to have the significance in the value chain, especially in the supply chain environment, purchase as a link between nodal enterprise, plays a crucial role in the overall operation cost, improve response speed and quality of service improvement. For purchasing process research has covered by deep into every aspect, but at present domestic research emphasis on practical enterprise, every kind of research has some limitations on the application scope.This topic presented a purchasing processes research idea based on the thought of activity-based costing, standing in supply chain perspective, for the characteristics of manufacturing, and combined with the traditional and modern theory and method of purchasing management, developed a set of standard manufacturing purchasing process research method, so as to guide different enterprises study their own purchasing process, select the matching purchase mode and methods, improve purchasing process and improve the purchasing efficiency. With the cost view of the activity-based costing method this topic analyzed purchasing cost and analyzed the whole purchasing process with the help of process view, then established a set of standard system of research, and then make a detailed narrative of the supplier selection, purchase cost in accounting and so on, then through the analysis of the Project type and Continuous type to make a further research of some of the problems, finally through a specific example to verify the correctness and practicability of the research system.This paper, in accordance with the above ideas, is divided into seven chapters in total. The first chapter puts forward research subject through the analysis of the present situation of domestic and foreign research; The second chapter reviews the related theory of the research; The third chapter proposes the purchasing process analysis method based on the thoughts of the activity-based costing method, and expounds the methods of the supplier classification, and the purchase cost accounting; The fourth chapter and the fifth chapter makes the overall analysis and details of the study on the project type procurement and the continuous procurement; The sixth chapter results argument from practical angle, through a actual case; The last chapter of this thesis summarizes the research and prospects the future research.