06
2023
-
02
Analysis of procurement cost control from the perspective of business process control
Control In order to better and more effectively control procurement costs and improve procurement efficiency, it is necessary to control procurement work.Business procedures such as material procurement planning, procurement, personnel warehouse, and accounting settlement should be established, defining the main tasks and work procedures of each department in the material procurement process;At the same time, it is also necessary to innovate procurement methods and avoid the drawbacks of traditional procurement methods
author:
Control In order to better and more effectively control procurement costs and improve procurement efficiency,it is necessary to control procurement work.Business procedures such as material procurement planning,procurement,personnel warehouse,and accounting settlement should be established,defining the main tasks and work procedures of each department in the material procurement process;At the same time,it is also necessary to innovate procurement methods and avoid the drawbacks of traditional procurement methods.
1、Optimize procurement business processes to control costs
1.The production planning department prepares a material procurement plan
A material procurement plan is a document prepared by an enterprise based on a production plan to ensure the types,specifications,and quantities of various materials required for production within the planned period of the enterprise.
Enterprises should prepare detailed material procurement plans before purchasing materials.The preparation of a procurement plan generally includes the following steps.First,the planning department designs a"material procurement plan table".Submit it to each material consuming department for filling,and submit it to the planning department within the specified time.Then,the planning department reviews the"material procurement plan"submitted by each department,and summarizes it as the enterprise's material procurement plan.If a certain material enterprise already has a certain amount of storage,it should consider the existing inventory quantity of the enterprise,and the material custodian should propose a specific re procurement quantity.
2.The procurement department and the supplier determine the purchase price of materials
The determination of procurement prices is the core of material procurement cost control,and should be determined in different ways for different materials.If materials previously purchased are purchased from the original company again,and the price does not change,the previous transaction price should be used as the basis if the price changes.The price acceptable to both parties should be determined based on changes in market prices.For materials that have never been purchased before,methods such as inquiry and calculation can be used to determine the purchase price of materials.
3.The warehouse management department checks the quality and quantity of the incoming materials
All enterprises that implement total quality management have a relatively complete quality inspection system.This system not only requires quality inspection of the products produced by the enterprise,but also has a complete quality inspection system for purchased materials.Only materials that meet quality standards can be accepted into the warehouse.For materials with quality issues,acceptance data and other supporting materials should be issued to claim compensation from the supplier.
In addition to conducting quality inspection on purchased materials,it is also necessary to check whether the quantity conforms to the warehouse entry.Some<Youmai E-commerce Thesis>Materials can be accurately measured,while some materials,such as coal and steel,are difficult to accurately measure.The specific quantity of purchased materials that can be accurately measured should be measured using corresponding methods;For materials that cannot be accurately measured in quantity,certain methods,such as estimation and measurement,should also be used to see if there is a significant difference between the actual quantity and the material.
4.The accounting department adopts a proactive payment policy to reduce costs
The accounting department should work closely with the relevant departments of the enterprise to formulate positive payment methods,especially to establish an accounting system for the income,delivery,and balance of inventory;At the same time,it is also necessary to establish accounting and management methods for accounts payable and prepayments,and pay attention to grasping the timing of payment.
(1)Reduce procurement costs through the selection of payment terms
If the enterprise has sufficient funds or low bank interest rates,it can adopt cash transactions or cash on delivery,which often leads to price discounts.In addition,special attention should be paid to the selection of foreign exchange currencies for imported materials and the trend of the exchange chain.
(2)Seize the timing of price changes
Prices often vary according to season and market supply.Therefore,procurement personnel should pay attention to the rules of price changes and grasp the procurement opportunity.If the procurement department can grasp the timing and quantity of procurement,it will bring great economic benefits to the enterprise.To achieve a certain level of procurement management,an enterprise should pay full attention to the investigation of the procurement market and the collection and collation of information.Only in this way can it fully understand the market situation and price trends,and put itself in a favorable position.If conditions permit,enterprises can assign special personnel to engage in this work and regularly make research reports.
2、Innovate the way procurement business is conducted to control costs
The innovative procurement method mentioned here mainly refers to the use of electronic procurement systems to reduce procurement costs.E-procurement is a procurement method using Internet technology,and it is an important link for enterprises to achieve e-commerce.
1.Three Ways to Implement E-commerce Procurement
Through electronic procurement,enterprises can obtain continuous raw material supply and quality assurance for production,which is conducive to enterprise production and management.There are three general approaches:First,enterprises can publish relevant procurement information on their websites,contact their main suppliers to register online and conduct online transactions.Second,enterprise procurement personnel can actively contact other suppliers by searching their websites on the network.Communicate effectively and negotiate procurement business.Third,procurement can be conducted through third-party e-commerce website platforms,such as Taobao and Alibaba.
2.Implementing Electronic Procurement Must Renew Original Procurement Concepts and Strengthen Enterprise Management
Implementing e-commerce procurement has advantages but also risks,but many successful facts tell us that successful procurement can be achieved as long as management is strengthened.To strengthen management,it is first necessary for enterprise employees to update their concepts.E-commerce purchasers should have a certain degree of scientificity and rationality.To see the advantages and future of e-commerce procurement,e-commerce procurement has won a wide range of markets with its convenient and efficient characteristics.In the future,e-commerce procurement will definitely be an important procurement method.After recognizing the importance and rationality of e-commerce procurement,it is necessary to strengthen management based on the actual situation of procurement,the most important of which is electronic procurement quality management and payment management.Regarding quality management,specific purchasing quality requirements can be made to the purchased unit after determining the purchasing intention,and quality and quantity audits can be strengthened during inspection.Payment management is a top priority,and payment must be made with caution.Once there are quality and quantity issues with purchased goods,payment should be stopped immediately.Before payment,the purchased goods should be repeatedly checked and reviewed,and payments should also be made in installments.Of course,this is only a management idea,and specific countermeasures can be improved according to actual needs.
3.Enterprises Implementing Electronic Procurement Must Accelerate the Construction Speed of Enterprise Informatization
Realize computerization of information processing and storage in various departments within the enterprise.Establish a public knowledge base,build an intranet within the enterprise,and improve the mechanism for collecting,processing,and updating information from the public knowledge base.Align the content,depth,and style of the knowledge base with the enterprise's development goals,and timely serve the enterprise's production activities and management decisions.The establishment of an enterprise knowledge base mainly involves product technical information,manufacturing process methods,project research reports,enterprise supplier information,market demand information,macroeconomic policies,technological development trends,competitors,and marketing strategies that domestic and foreign enterprises can use for reference.
The information integration of the database requires centralized coordination of key data of relevant enterprises,including order forecasts,inventory status,shortage conditions,production plans,transportation arrangements,and materials in transit.In order to facilitate managers to quickly and accurately obtain various information,electronic technology should be fully utilized to achieve distributed database information integration,enabling orders to be received and sent electronically,facilitating the sharing of important information such as inventory information and batch tracking.Electronic procurement can reduce management costs in procurement,shorten procurement cycles,and maintain raw material costs at a lower level.
Key words:
Related news
2023-02-06