| Nowadays under the poor economic situation, manufacturing enterprises are facing increasingly intensive marketing competition, cost control has become a key factor of enterprise to get more competitive advantage. Purchasing cost is the majority of an enterprise total cost and the top priority of one company’s cost control is purchasing cost control and management, more and more enterprise emphasize the importance of purchasing cost control and management. Traditional purchasing cost evaluation which based on the purchasing price is not comprehensive, it is only measure the explicit cost of the purchase objet and ignore a lot of implicit cost bring to the enterprise. In this thesis, the author researched the TCO application of purchasing cost management in company A that based on the purchasing cost control and TCO (Total Cost of Ownership) theory and historical purchasing data in company A. The author analyzed the cost structure of the strategic material in company A, constructed a correlative mathematic model of each cost element which contains purchasing price, quality performance and on time delivery performance. This model is applied to evaluate several suppliers’ actual total cost of ownership by the author. During the study, the author also found that the annual purchasing price reduction strategy generate different effect to different type of supplier. One is positive and the other one is negative. We should increase new business and purchasing share to the kind of supplier that price reduction influence is positive. Through the actual purchasing case study in company A, the author recommends some improvement suggestions for purchasing cost and strategy management in company A.As a result of this thesis, compared with the purchasing price, TCO is a long-term solution to evaluate purchasing cost, it can be applied in the purchasing total cost of ownership evaluation, supplier selection, supplier purchasing strategy and supplier continuous improvement. |
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