How To Control Target Cost From Material Purchase
The basic data of < p > daily financial accounting can be used not only for preparing financial statements, but also for controlling and assessing target cost, thus saving the cost of information accounting itself.
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< p > material procurement process control main methods are: compile material purchase plan according to target cost, and supervise enterprise strictly implement material purchase plan.
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< p > ensure the quality of material.
In the procurement process, we must not only pay attention to the low price of < a href= "http://www.91se91.com/news/index_c.asp > material price < /a >, but first of all, we should ensure the quality of materials, and at the same time, we should prevent blind pursuit of quality, resulting in excess quality.
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< p > under the premise of guaranteeing < a href= "http://www.91se91.com/news/index_c.asp" > material quality < /a >, purchase from "cheap".
Material quality and material price should be analyzed to decide which factory to purchase. The bidding method can be used to select suppliers with good quality and reasonable price as partners.
If you want to know more about financial budget management, financial management case, or how to prepare financial budgeting, please consult Chang Song management consultant to learn more about financial system management.
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< p > choose a reasonable < a href= "http://www.91se91.com/news/index_c.asp" > pportation mode < /a >, so as to reduce the freight cost of materials.
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< p > strengthen the education and use of internal audit of purchasing personnel, and strengthen discipline inspection and supervision.
It is necessary to put an end to the unhealthy tendency of individual purchasers who take advantage of the rebate and sacrifice the interests of enterprises.
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< p > daily ABC analysis should be used to manage inventory materials. Different types of materials should be managed by different control methods. The supply department should formulate normal loss orders and profit and loss accounts for inventory materials, and find that problems can be investigated accordingly.
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< p > MeiLing group's procurement system of merit evaluation is worth learning from.
The preferential procurement system mainly includes three aspects: the "three ratio" fixed-point, the merit evaluation and the economic claim.
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< p > this procurement system links the main indicators such as price, quality, reputation and so on to pursue the best performance price ratio, prompting the supplier's technical quality level and cost management level to continuously improve.
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