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Purchasing Cost Of Manufacturing Enterprises Under Financial Sharing Mode Research

Posted on:2021-02-05Degree:MasterType:Thesis
Country:ChinaCandidate:W Z GuFull Text:PDF
GTID:2392330611496923Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the continuous development of science and technology and the emergence of big data and cloud computing,enterprises are facing challenges in the path of development.Finance is the core of an enterprise’s development.In the context of Dazhiyunyun,finance should change,innovate,reform and develop in accordance with the development of the times,and financial sharing is a management model in the new era.The cost management problem under the new age financial sharing model has also risen to a hot issue.For processing and manufacturing enterprises,de-capacity,de-stocking,and cost reduction can save the company’s disposable liquidity to the maximum extent and maximize the value of this part of the capital.As an important control link of the company’s operations,procurement activities directly affect the company’s production capacity,inventory and costs.Therefore,the management and control of procurement activities should not be taken solely from reducing the direct cost of procurement,but should be taken from the financial position of the company.The sharing strategy analyzes the controllable links in the entire supply chain that affect procurement costs,and controls such financial sharing links to systematically reduce procurement costs.As one of the earliest successful companies in China to implement financial sharing,Haier Group established a financial sharing center from Haier Group for the purpose,process,and results,and the impact on procurement cost control after implementation is a question worth considering.Based on the above research background,this paper analyzes the purchase cost control under the financial sharing of Haier Group by combining the literature research method and case study method.On the basis of combing and summarizing the related research literature and theoretical research on the financial sharing and purchase cost management,it analyzes the current situation of the construction and operation of the financial sharing of Haier Group and the current situation of the company’s purchase management,it starts from the current situation of Haier Group’s procurement management and combines Haier Group’s finances.Sharing mode,using the basic ideas and methods of supply chain management to study the procurement cost control of Haier Group,and found that its procurement management has high raw material procurement prices,poor procurement processes,inadequate procurement plan implementation,and a more professional level of procurement staff Inferior issues.Based on the above issues,this article systematically optimizes andperfects the implementation of strategic procurement control systems,procurement management models,organizational structures,and supplier management from the perspective of supply chain management.Based on the actual operating status of Haier Group,it puts forward suggestions to establish and improve the financial sharing procurement cost control system,rationalize the procurement process and financial sharing center organization structure,and strengthen financial sharing procurement personnel management.for reference.For the enterprises that have implemented or intend to implement the financial sharing mode,the conclusions of this paper can also be used for reference in the implementation of procurement cost control.
Keywords/Search Tags:Financial Sharing, Supply Chain Management, Procurement Management, Procurement Cost, Cost Control
PDF Full Text Request
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