| Nowadays, China’s auto industry is in constant mature stage and is facing the fierce competition at the time of rapid development. Many car companies are taking the method of reducing the price to seize the market shares, which leads to the vehicle’s profit been reduced drastically. The most direct and effect measure to improve the profits is to reduce procurement costs. Procurement department is one of the most important functions of the enterprise, which undertakes the task of supply and management functions of raw materials and spare parts. Great purchase amount makes the procurement sector an enterprise department of relatively large capital outflow, and the procurement costs accounted a bigger share of the total cost. To some extent, the competition in the market price war can be said to be the antagonism of procurement strategies for the car enterprises. So, the control of procurement costs scientifically and reasonably not only car manufactures to reduce the manufacturing costs, improves the cost performance of the whole vehicle, brings higher profits and economic efficiency, but also to strengthen the relative competitive advantages of the car manufactures in the market.Under the background of relative research and meaning, the article describes briefly the theories foundation of the procurement cost control of auto manufactures. Throughout the study of meaning, constitution, features and management methods of procurement costs, the research for procurement cost control of international famous auto manufactures, the author combines with the situation of actual purchase process to analyze the existing procurement cost control of XTGL corporation, points out series problems, such as management of purchase strategies, choice of suppliers and risk control. Aiming at problems, the author puts forward the flowing standpoints to complete the control system of procurement cost: enhance the employees’ self-cultivation, manage the purchase strategies scientifically, optimize the combination of purchase methods, constitute the relationship between purchaser and supplier.The wish of the article is reacts the guiding significance on reducing XTGL procurement cost, building the well symbiosis with supplier, increasing the profits and economic efficiency of enterprise, adapting quickly to the severe market competition environment, promoting the advantages and holding on the market share. |
