Research Of Procurement Cost Control In Y Company Based On TCO

In the overall cost structure of the enterprises,procurement cost of raw materials and parts always take up a great part of total cost.As the third profits source,the proportion of procurement cost in selling cost increases day by day.Traditional purchasing cost analysis focuses on supplier price factors and ignores other costs.Therefore,how to accurately decompose the cost structure of manufacturing enterprises,and then targeted cost control is an important problem to be solved urgently.In this paper,the use of TCO(Total Cost of Ownership),from the perspective of ownership costs in the procurement process to take into account the cost of all activities,that is,before the procurement;procurement,after purchase.Based on this,this paper analyzes the composition of the total purchase cost of Y Company,and summarizes the necessity of Y company's procurement cost control in combination with the present situation and existing problems of Y's procurement cost management.From the purchasers,suppliers,The external environment,the supply market four aspects of the analysis of the reasons for the high cost of Y company procurement,summed up the three reasons Y procurement costs,that is,procurement management system is unreasonable,procurement cost control method is not appropriate,supplier selection method is not accurate The And developed a targeted solution,that is,to establish a sound procurement cost control system,the application of a sound cost control method,based on TCO to select suppliers.Through the empirical research,the electrolysis nickel with the largest proportion of Y Company is taken as the research object,and the monitoring model is established through the historical data.The above strategy is verified and the purpose of controlling the purchase cost is reached.Then,through the empirical research,the electrolytic nickel with the largest proportion of Y Company is taken as the research object,and the monitoring model is established through the historical data.The above strategy is verified to achieve the purpose of controlling the purchasing cost.Compared with traditional procurement cost control,TCO can better reflect the real cost of the enterprise,provide the scientific methods for determining the management strategy of procurement cost and the objective evidence for selecting the appropriate suppliers.