At the Fifth Plenary Session of the 19th Central Committee of the Communist Party of China(CPC),it was proposed that we should focus on the real economy,build a strong manufacturing,quality,cyber and digital China,upgrade the industrial base and modernize the industrial chain,and improve the quality and efficiency of the economy and its core competitiveness.The manufacturing industry is the pillar industry in our country and has a leading position in the real economy.In the future,the development of the manufacturing industry will directly affect the development of the real economy.H Air conditioning Manufacturing Co.,Ltd.is a household appliance company mainly engaged in the production of air conditioners.Currently,in the procurement cost management,many problems have been exposed in the procurement quantity,purchase price management,digital procurement,supplier cooperation and other aspects.In addition,the price of bulk raw materials continues to rise sharply in the past two years,H air conditioning Manufacturing Co.,Ltd.is facing unprecedented cost pressure.This paper uses the theory of procurement cost management and supply chain management to study the procurement cost management scheme of H air conditioning manufacturing company,find out the key problems,reasonably optimize the weak points in its procurement cost management,improve the effectiveness of its procurement cost management,and finally realize the procurement cost optimization of H air conditioning manufacturing company.Enhance H air conditioning manufacturing company’s competitiveness in the industry.First of all,this paper reviews the research status at home and abroad through literature review.Based on the research status at home and abroad,this paper defines the related concepts and characteristics of procurement cost and procurement cost management,analyzes the current situation of procurement cost management of H air conditioning manufacturing company,and points out the existing problems in its procurement cost management.In view of the existing problems,through the investigation and interview of the relevant personnel of H air conditioning manufacturing company,the main factors affecting the purchase cost management of H air conditioning manufacturing company are determined and analyzed,and the improvement plan is proposed from four aspects: purchase quantity,purchase price,non-production material purchase and supplier cooperation.Finally,according to the improvement plan,the guarantee measures for the implementation of the improvement plan of the procurement cost management of H air conditioning manufacturing Company are proposed from four aspects: perfecting the procurement cost management mechanism,strengthening the operation and maintenance guarantee of the information system,improving the professionalism of the procurement department and strengthening the special fund guarantee.The purpose of this paper is to improve the purchasing cost management level of H air conditioning manufacturing company,reduce the purchasing cost and product manufacturing cost,improve the economic quality benefit and core competitiveness,expand the profit margin of the enterprise,and then reduce the cost pressure faced by H air conditioning manufacturing company,enhance the competitiveness of H air conditioning manufacturing company in the household appliance industry,and expand the market share of its products.And promote the healthy development of the real economy. |