Research On Purchasing Cost Control Of Company B Under Financial Sharing Mode

As an important means for enterprises to transform their financial situation and improve their own competition,the financial sharing model,under the combined effect of the relevant national policies and the continuous development and expansion of enterprises,has been established by more and more enterprises to implement the financial sharing model,so as to achieve the goals of reducing costs,reducing risks and improving management efficiency.However,with the implementation of the financial sharing model,whether the process reengineering is reasonable,whether the expected effect can be achieved,and whether the related costs under the financial sharing model are likely to be further reduced have become issues that enterprises should pay attention to.This paper takes the procurement under the financial sharing mode of Company B as the research object,analyzes the problems and causes of procurement cost control under its financial sharing mode,and puts forward corresponding improvement and optimization measures according to the actual situation.First of all,based on the review of relevant literature,concepts and theoretical basis,this paper combs and summarizes the current situation of the financial sharing construction of Company B and the overall effect of the financial sharing center,summarizes the current situation of the procurement process and cost control under the financial sharing mode of Company B,and investigates the current situation of the company’s procurement cost control from multiple perspectives through questionnaires.Secondly,the paper analyzes the problems in the current procurement cost control of Company B,such as the lack of supplier development and management under the financial sharing mode,the superficial purchase approval,the lack of professionalism of purchasers,and the single procurement method.Thirdly,explore the causes of the procurement cost control problems of Company B,mainly including the defects in the procurement related processes under the company’s financial sharing mode,the imperfect supplier management,and the financial sharing mode that makes it difficult for finance to directly contact with the procurement business.Finally,in view of the problems and causes of the purchase cost control of Company B,specific optimization measures are proposed for the current situation of the purchase cost control of Company B: improve the supplier development process;Classify suppliers according to material types;Establish a supplier evaluation index system suitable for Company B;Use the analytic hierarchy process to improve the supplier admittance process assessment and daily performance assessment indicators of Company B;Optimize procurement related processes,etc.The research and analysis of this paper can help Company B improve the procurement process,make the company aware of the problems in procurement cost control,and provide effective reference for reducing procurement costs.At the same time,for enterprises that have implemented or want to implement the financial sharing model,I hope that the research process,methods and conclusions of this paper can be used for reference in purchasing cost control such as procurement process design or improvement,supplier access process,and multi material classification under the financial sharing model.