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Problems And Their Countermeasures Of Purchase Cost Control In Mei Lu Dairy Ltd: In The View Of Supply Chain Management

Posted on:2017-03-22Degree:MasterType:Thesis
Country:ChinaCandidate:Z C NieFull Text:PDF
GTID:2349330488951626Subject:Accounting
Abstract/Summary:PDF Full Text Request
Due to the development of China's economy,improvement of people's living standards and rapid advancement of science and technology,the life of products is greatly shortened and consumers' demand and preference are constantly changing.In face of the complex market economy,flourishing domestic dairy enterprises,threatening foreign dairy giants,pressure is increasing to reduce costs and shorten delivery time.For this reason,many companies cooperate with its own suppliers and distributors to form a supply chain which starts from raw material suppliers,manufacturers,distributors,and finally to consumers.For most food manufacturing enterprises whose procurement costs account for the major proportion of costs,the success or failure of procurement activities is essential.In today's competitive environment,the one who has higher level of procurement management and better controls procurement cost,will occupy the opportunity to expand market share.A new procurement cost control concept is given in the paper based on the study of the future development of dairy industry and problems in enterprises' supply chain management,analysis of procurement cost control from the perspective of supply chain management,and combination with the actual situation of Meilu.Focusing on the application of control concept in dairy supply chain,this paper is divided into six chapters as following:The first chapter incorporates the relevant academic literature,summarizes the researches of domestic and foreign scholars on supply chain cost.Through the combing and analysis of related literature,it is considered that traditional procurement cost control theory cannot meet the development of modern enterprises,and that it becomes a theoretical tendency to analyze from the perspective of supply chain management.The analysis based on supply chain helps to study more fully on the development of enterprises,and issues that enterprises shall pay attention to in supply chain management.The second chapter is about the basic theories,which improves the research on procurement cost control based on supply chain.Following the introduction to procurement cost,procurement cost control,supply chain management and other related knowledge,it proposes concepts of procurement cost control based on supply chain and related theories,forms certain research foundation,and paves the way for the discussion in sixth chapter about optimization strategies for procurement cost control.Based on the above theories,the third chapter focuses on Meilu's procurement cost control status based on supply chain from the perspectives of Meilu's supply chain structure,procurement cost and procurement management mode.The fourth chapter discusses the problems in Meilu's procurement cost control and their negative influences on Meilu's further development with combination of the status quo of Meilu's internal and external procurement cost control.The fifth chapter further analyzes Meilu's existing problems in procurement cost control based on supply chain and analysis,and the underlying causes of the above-mentioned problems from the perspective of internal and external supply chain.The sixth chapter considers Meilu's actual situation and offers the optimizing measures for procurement cost control based on supply chain.Also,it holds that it is necessary to optimize the procurement procedure of internal supply chain,inventory cost control and procurement audit,as well as to improve the assessment and choice of supplier in external supply chain,bargaining capability of supplier and response actively to price fluctuation of raw materials.By virtue of the two-pronged approach and internal and external focus,it helps to improve Meilu's supply chain management,control procurement control cost and enhance enterprises' ability to resist risks,so as to advance the core competitiveness of enterprises.
Keywords/Search Tags:Supply chain, Purchase cost control, Supplier evaluation, The choice of suppliers
PDF Full Text Request
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