Skills Of Purchasing Cost Management In Enterprises
Some of the costs are visible, that is, the cost that can be easily analyzed or directly derived from financial statements. Some are invisible, that is harder to analyze or easily overlooked. These two types of costs are divided into "explicit cost" and "invisible cost".
1, the cost of procurement planning.
The accurate purchasing plan can accurately predict and grasp the production plan of an enterprise, which enables the enterprise to minimize the occupation of procurement funds on the premise of meeting the needs of product production, and at the same time, carries out a comprehensive analysis of the supply market, adjusts the order plan, and estimates and selects suppliers.
Procurement planning can be said to be the first step in purchasing the whole process, and its expenditure is also known as the cost of procurement planning.
2.
Raw material
The cost of semi-finished or finished products.
The cost of raw materials, semi-finished products or finished goods is the price of goods purchased.
There are many reasons that affect the price of purchased goods, including commodity market price, commodity quality, market supply and demand, etc.
3, procurement management costs.
Procurement business
The cost incurred in the course of behavior is the cost of procurement management.
It includes manpower cost, bidding cost, construction cost, entertainment expenses, office expenses, travel expenses and so on.
4, pport costs.
The pportation of purchasing materials is bound to incur the cost, which is the cost of pportation.
Choosing a scientific, economic and reasonable mode of pportation will save a lot of money for enterprises.
Transportation cost
。
Enterprises with a certain scale and strength should attach more importance to the pport links and standardize and specializes the procurement process.
Choose the right means of pport, plan a reasonable pport route, thereby saving freight and reducing procurement costs.
5, acceptance cost.
Raw materials, semi-finished products or products purchased must be inspected before they can be put into storage.
In order to prevent the storage of raw materials, semi-finished products or semi-finished products which do not conform to the contract agreement or quality, the inspection of materials must be strictly checked.
Once the product is found to be unqualified, damaged or short of quantity, or even the product variety is wrong, the enterprise will face not only the cost and time cost needed to replace the goods due to the variety, quality or quantity problems, but also may cause the production line to stop operation due to the shortage of raw materials or semi-finished products, resulting in the cost of shortage.
6, warehousing costs.
Warehouse storage cost refers to the cost of goods in the inventory process.
On the one hand, the goods should be stored properly, and the goods should be classified and managed. The storage environment of some special properties, such as easily damaged products and deteriorating products, should be paid special attention to.
On the other hand, we should set up a sound and proper storage of inventory files, inventory the inventory of goods in time, if there is a backlog of inventory, it will increase the cost of storage.
Therefore, scientific and reasonable warehousing management is an effective means to reduce the cost of procurement and supply.
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