The Material Purchasing Cost Management And Application Of SC Company

Under the condition of market economy, improving production efficiency and reducing the consumption of materials is very difficult, but it is also one of the most effective way to increase the profit of the enterprise.As a result, material purchasing cost control and management is very important.In recent years, on the enterprise material purchasing cost management and the discussion of application, increasingly cause the attention of the theoretical and academic circles.However, it is not easy to manage the material purchasing cost. For example,in manufacturing industry, on one hand, the species of purchasing materials are complex, and the workload is very heavy. There are many factors which can affect the cost of purchasing, to purchase the brand, performance, specifications, etc, and selectivity of management is also difficult. On the other hand, due to the floating of the material purchasing price, it often goes wrong,when calculate the costs.Based on the material purchasing cost management as the research main line, combining with SC company material purchasing cost. Respectively from six parts, the concrete content is as follows:The first part is introduction, mainly introduces the research background and significance of topics, the dynamic of research both at home and abroad, and then tells the research ideas and research methods of this article, finally a brief overview of this article innovation and the insufficiency.The second part introduces the basic theory of material purchasing cost management and relates theoretical overview, involves purchasing, working capital, accounts payable, inventory, raw materials, cost management, and other related theory, for the later material purchasing cost management and application of SC company provides theory basis.The third part is the SC company material purchasing cost management present situation analysis, the company profile of SC company, and introduces the material purchasing cost management of the implementation of the background.And focus on the material purchasing business in SC company, material purchasing cost, purchasing cost calculation method is presented in three aspects, and points out the problems of SC company material purchasing cost management.The fourth part, introduced from the viewpoint of material purchasing cost management improvement countermeasures. Respectively from four aspects,such as the purchasing cost decision-making, the ERP process of material purchasing cost, credit payment term under the model of working capital management, purchasing cost control and examination scheme and putting forward the corresponding measures.The fifth part is separately from the cost management implementation effect, internal control effect, practice management auxiliary effect of SC company material purchasing cost management improvement effect is evaluated.The sixth part is conclusion and prospect analysis for the paper.There are three innovations and features in this paper. Firstly,compared to select suppliers, respectively, from a variety of factors, and from the freight, economy batch, credit payment period model is established to reduce the cost of purchasing.Secondly, from material purchasing cost management of ERP operation procedures, improve the company material purchasing cost management positions, a chain type verification system, establishing reasonable purchasing plan research, help strengthen the awareness of material purchasing cost management program specification. Thirdly, the implementation of the balanced scorecard performance evaluation mechanism, will purchase related personnel professional training, annual, comprehensive assessment results associated with the pay and bonuses, to improve the accuracy of the material purchasing cost accounting.To sum up, through to the material purchasing business accounting system design and application, can coordinate the liquidity management, reduce the cost of enterprise, and achieve the goal of profit maximization.