| In recent years,Annual growth rate of China’s economic continued to decline,enterprise staff wages continue to rise,struggling manufacturing enterprises,encountered unprecedented difficulties.Under the market environment of fierce competition,the purchase cost control is all enterprise must face one of the important management subject.The purchase cost control is the foundation for enterprise development.It is the basic way to increase profits of the enterprise.No matter under what circumstances,reducing the purchasing cost can increase profits.Therefore,completing the purchase cost control is of great significance to the enterprise.If the enterprise can control the enterprise purchase comprehensive cost,it is an important index of enterprise core competitiveness.Based on private enterprise with a history of 13 years Y company as the main research object by integrating theory with practice,the status quo of Y company purchase cost control and the practical problems existing in the comprehensive analysis,on the basis of on the weak links of the Y company purchase cost control research,and put forward solutions,data analysis,validation results.Paper proposed purchasing cost improvement solution based on the JIT purchasing under the management environment of supply chain and the basic theory of comprehensive cost of the TCO,through the analysis of Y company’s purchasing cost control problems,according to the existing problems and the actual situation of Y company.Put forward four parts to improve Y company’s supply chain cost control: the first part,through the purchasing organization,purchasing system optimization,process simplification and ERP system optimization to improve the efficiency of every link operation in the supply chain;The second part,through the material layer,the classification of different purchasing cost control method,reduce the purchase cost;The third part,by the method of JIT purchasing management,according to the material classification control inventory,improve inventory structure;The fourth part,through the normative supplier performance management,make the suppliers to get good supervision and management,to continue to supply the material guarantee of quality,price,delivery date. |