Research On Purchasing Cost Control Of W Liquor-making Enterprise Under Supply Chain

With the continuous development of national economy and the improvement of national living standard,liquor,as a kind of liquor with a long history and culture in China,has been playing an indispensable role in people's life,and the market demand of liquor industry is also expanding.With the development of liquor industry in recent years,more and more liquor enterprises and products flood into the market.On the one hand,the government issued a regulation on liquor consumption,and on the other hand,due to the product transformation of some leading enterprises of liquor,the crude market expansion mode is no longer suitable for the development of liquor enterprises,prompting the liquor industry to transform its product structure and refine the market,bringing fierce competition in product price to the liquor market.Rising prices,and pouring into product categories to liquor enterprise brought a certain resistance,the increase in competitive pressure brought to market liquor product price pressure increases,the ability of enterprise cost control management level is critical,reasonable and effective cost control to maintain profit levels,improve market competitiveness and expand market share has a significant impact.For liquor enterprises,procurement cost accounts for a large proportion of the total cost,and product price,profit space and procurement cost are closely related,which is an important link to improve the profitability of enterprises,as well as an important focus of cost control.After collecting and analyzing relevant literatures at home and abroad,this paper finds that the traditional procurement cost control theory in the current market environment is not in line with the development demand of the current liquor industry,and enterprises should analyze and improve the procurement cost control from the perspective of supply chain.The analysis of procurement cost control from the perspective of supply chain is a theoretical trend.It is the development trend of the liquor industry to cooperate with suppliers in the supply chain to reduce costs and control procurement costs more comprehensively.By applying the procurement cost control mode of supply chain theory,enterprises can cooperate with suppliers to realize resource sharing,win-win cooperation,give full play to the advantages of information communication,jointly optimize procurement cost control,and realize the strategic planning of enterprises.This paper takes W liquor enterprise as the research object and is divided into five chapters.The first chapter introduces the research background and significance,and summarizes the relevant theoretical literature at home and abroad.The second chapter mainly introduces the concepts of procurement cost control and supply chain and the theoretical basis.The third chapter introduces the basic situation of W white spirit enterprise,analyzes its current procurement cost control status,mainly for the procurement plan,procurement implementation,procurement inventory management and supplier management four links to explain,and points out the W white spirit enterprise procurement cost control problems.In the fourth chapter,from the perspective of supply chain,the author puts forward improvement measures and guarantees for the problems existing in the procurement cost control of W liquor enterprises.The fifth chapter is the conclusion and prospect,summarizes the conclusion of this paper and points out the shortcomings,the future research prospects.The research results of this paper have certain practicability and reference significance for other enterprises.From the perspective of supply chain,the procurement cost control of enterprises can be managed and optimized in various aspects,and the establishment of strategic cooperative relations between enterprises on the supply chain can be promoted,which plays a certain role in reducing enterprise costs and improving market competitiveness.