The Research Of Procurement Cost Management From TCO Theory In BF Company

With the continuous promotion of "convergence of three networks" and the change of mobile Internet entertainment mode,the traditional digital TV business in broadcasting and television industry is facing a growing impact from IPTV and major media platforms.In the face of increasingly fierce market competition,how to control operating costs and grasp the work of cost reduction and efficiency has become the focus of the development of radio and television operating enterprises.Among enterprise costs,purchase cost is the largest component.Therefore,the importance of controlling procurement cost to improve enterprise competitiveness is self-evident.In the traditional procurement concept,the most important thing we think of when we refer to the procurement cost information is the price,and enterprises often take the direct purchase price as the main basis for selecting suppliers.However,in fact,the formation of procurement cost is not limited to simple price cost,but also includes many factors,such as time cost,inspection cost,quality defect cost,late-stage operation and maintenance cost,as well as scrapping treatment cost.These indirect cost factors are often ignored,which finally leads to the inadequacy of enterprise procurement decision.Total cost of ownership(TCO)comprehensively considers various direct and indirect cost factors in the process of purchasing management.Holding the purchasing cost as a whole can help enterprises to establish a more scientific framework of purchasing cost management and expand cost optimization channels.BF Company is a provincial broadcasting and television operator.This paper analyzes the main problems and basic reasons of BF Company in the process of procurement cost management.According to the theory of purchasing cost management and TCO,and on the basis of other scholars' research,combined with the characteristics of BF company purchasing materials and services,a TCO mathematical model suitable for the company is constructed,and the improvement strategy of the company purchasing cost management is put forward.Research on purchasing cost management for specific enterprises can help enterprises to gain insight into the control points of purchasing cost and formulate effective purchasing strategies.Since the management mode of broadcasting and television operators has a lot in common,the TCO model of BF Company constructed in this paper will have a certain reference value and guiding significance for other broadcasting and television operation enterprises' procurement cost management.