How to control purchasing cost? Establish and improve the procurement management system.
Units shall establish a strict procurement authorization and approval system, and strengthen the control of procurement application, approval, procurement, acceptance and payment. Define the responsibilities and work requirements of the manager in the procurement business, assign various functional activities to different departments or staff to complete, and establish an appropriate assessment system to truly ensure who has the right and who bears the responsibility.
The purchasing department prepares the purchasing plan according to the enterprise's production and operation plan and material demand plan, puts forward the specific purchasing catalogue, and reports it to the competent leader for approval after being audited by the person in charge of the plan. For the procurement projects within the budget, it should be handled in strict accordance with the budget implementation progress; For over-budget and off-budget procurement projects, the approver should examine and approve them according to their responsibilities and authority and the actual needs of the enterprise.
Second, make full use of the procurement environment to determine the procurement price.
How to achieve the best? Cost performance? Purchasing materials that meet the demand is the eternal pursuit of the purchasing department. The determination of purchase price directly affects the cost of enterprises and is the most important thing in material purchase control. Make extensive use of internet, TV, newspapers and other media before purchasing, get familiar with the market situation, understand the market situation, grasp the cost price of goods, and establish relevant market information mechanisms to achieve it in purchasing? Know yourself and yourself? Only by fully understanding and grasping the purchasing environment can the purchaser be in a favorable position of both the supply and demand sides and gain the price advantage.
Competition determines the price. On the basis of market research, various methods such as agreement procurement, bidding procurement, inquiry and price comparison procurement and dynamic bidding procurement are adopted. Shop around, take advantage of the competition between different suppliers, and adopt a combination of unified procurement and decentralized procurement to conduct unified bidding and procurement of bulk goods; Fixed-point piecemeal purchase, so the purchase price can be directly reduced. Establish a purchasing price database, regularly analyze the market supply and demand situation and price trend of important materials, and determine the purchasing reference price of important materials.
Third, establish an effective supplier selection and management mechanism.
In order to reduce the procurement cost for a long time, enterprises need to incorporate supplier management into procurement management. First, establish a scientific supplier access system, formulate strict supplier assessment procedures and set supplier assessment indicators, and score the assessment indicators one by one. Only suppliers who meet or exceed the scoring standards can become qualified suppliers of the company and be included in the supplier network.
Second, the procurement department should provide equal opportunities for all qualified suppliers, and select the appropriate number of suppliers according to the principles of fairness, justice and competition, because a single source of goods increases the risk of resource supply, which is not conducive to lowering the price of suppliers and lacks the strength to control procurement costs; From the supplier's point of view, due to the advantage of quantity, bulk supply can give commercial discounts to the purchaser, reduce the payment for goods and the extra cost of procurement, which is conducive to reducing cash outflow and procurement costs.
Therefore, when selecting the number of suppliers, it is necessary to avoid the single source of goods, and at the same time ensure that the selected suppliers bear enough supply shares in order to obtain preferential policies from suppliers and reduce the price and procurement cost of materials, which can not only ensure the quality of purchased materials, but also effectively control procurement expenses.
In the process of cooperation with suppliers, it is necessary to conduct performance management of suppliers' behaviors, establish a supplier performance management information system, rate suppliers, and establish quantitative performance indicators of suppliers' behaviors, including price, quality, delivery date and service. , so as to evaluate the advantages and disadvantages of supplier supply behavior in the process of cooperation; And use the results of performance management to measure the follow-up cooperation with suppliers: increase or decrease the supply share, extend or shorten the cooperation time, etc. It can urge suppliers to continuously improve their supply behavior, ensure high-quality and timely supply, and thus effectively reduce the total procurement cost.
Four, strengthen the acceptance and payment control
The quality control in the acceptance process affects the quality and cost of products. At the time of acceptance, the special acceptance department or personnel, purchasing department, purchasing department and supplier * * * will accept the varieties, specifications, quantity, quality and other related contents of the purchased products according to the stipulated acceptance system and the approved purchase documents such as orders and contract agreements, and issue inspection reports, measurement reports and acceptance certificates. If any abnormality is found during the acceptance, the reasons shall be found out and handled in time.
After the materials are accepted and put into storage, the finance department reasonably selects the payment method according to the audited procurement budget, contract and relevant documents and vouchers, and makes payment in time according to the contract. When handling payment business, the authenticity, integrity, consistency and legality of purchase invoices, supplier invoices, settlement vouchers, purchase orders, acceptance certificates and payment documents should be strictly examined; After payment, timely write off the purchase business that has completed the payment procedures. If abnormal conditions are found, the supplier shall be refused to pay, so as to avoid economic losses.
Establishing a perfect internal control system for procurement business, grasping procurement management and controlling procurement costs are the fundamental guarantee for enterprise cost control. According to the guiding ideology of ordering according to production, determining the economic order quantity is the key link of enterprise cost control.