Study On Raw Materials Cost Control Of Electronics Manufacturing Company L

The eighteenth big report and the third plenary session of the eighteenth successively put forward to realize the transformation and upgrading of China’s electronics manufacturing industry, improve the core competitiveness of China’s electronics manufacturing industry. However, from the point of the present situation, our country electronic products technology content is not high, electronic products manufacturing enterprises is still belongs to the assembly type, its raw materials procurement through collaboration between different enterprises are required to complete, this huge cost is involved. Therefore, procurement cost management and optimization has become the core content of electronic manufacturing enterprise cost management. How to through effective measures, methods, raw materials procurement cost control electronic products manufacturing enterprises, and according to the electronic products manufacturing enterprises of medium and long-term orders.In this dissertation, according to the theory of supply chain management and purchasing cost control theory as the foundation, combined with the electronic products manufacturing enterprises in our country at present stage characteristics of purchasing cost management, the dissertation analyzes the current situation of L company raw material procurement cost control, and through the survey questionnaire design, research on the company’s internal personnel, at the same time, analysis the company’s internal financial data and daily work, reveal problems in internal purchasing and external procurement. On this basis, this dissertation, based on the perspective of supply chain, explore the L raw material procurement cost optimization and control of the company. In this dissertation, the research results show that the first of all, as an electronic products manufacturing enterprises, L company’s purchasing cost management problems include: the high cost of purchasing process time, high risk and cost of raw material storage space, the purchasing and inventory of raw materials lack of regulation, supplier selection and evaluation criteria is not sound, the raw material price fluctuation in the lack of scientific management, etc. Secondly, through case analysis we can find that the supply chain concept for L company’s purchasing cost management, can restore the L company’s internal and external procurement process, inventory management, auditing, management, etc., realize L company’s cost management optimization.