Research On Purchasing Cost Control In Company Z

As the rapid development of economic globalization and international trade,small and medium-sized enterprises were facing more severe competition,whether it is the scope of competition or the degree of competition.The agricultural machinery manufacturing enterprises were also facing great challenges in operation in intense market competition.The cost control related to the enterprise production and development in the future,procurement cost was a very important part to profitability.Manufacturing enterprises really concerned about the issue that how to effectively reduce procurement cost and bring more profit for the enterprises.In this paper,Z Company as an agricultural machinery manufacturing enterprise,had been established for nearly ten years,but purchasing cost was always high nearly three years,accounting for about 80%of the total cost of the product,which was unfavorable to the company's earnings,so it was necessary to reduce the procurement cost effectively for the current Z Company.This article mainly carried on the practice investigation through to the Z Company,collected a large number of procurement cost control literature,using questionnaire survey,field method and other methods,with the use of the effective management of the basic principle and the procurement cost control theory,analyzing comprehensive purchasing cost control in Z company.In the first place,through the self-designed questionnaire and collected relevant information in Z Company to investigate Z Company's internal management system.Secondly,through the analysis of procurement cost control situation found that there were many problems of procurement cost control in Z Company,such as procurement personnel management still needed to be improved,the procurement work efficiency was low,too much attention to the purchasing price,contradictions existed in the processing of suppliers.For the second time,this paper analysed the reasons for the shortage and vulnerability in the procurement cost control.Ultimately,this paper combined with the actual situation of Z Company and put forward relevant proposals about procurement cost control of Z Company.Including the improvement of procuremnt personnel management,optimized the procurement process,from manual procurement to informatization,cost accounting section paid attention to decomposition cost,strengthened supplier management.In order to enable the company to control the purchasing cost better,which improved product competitiveness on the market of the Z Company,this paper also improved the classification of suppliers and the existing supplier evaluation form.