1. Define the procurement items, and the items in the budget list should be included in the procurement plan, and the procurement is in place;
2. Evaluate the cost of the items to be purchased. We must control the price when purchasing, and the items to be purchased must be within the budget;
3. Put forward requirements for the overall procurement cost. After all items are purchased, the overall cost cannot exceed the budget.
The importance of purchasing plan and purchasing budget is mainly reflected in: 1, which is conducive to optimizing enterprise resource allocation and reducing resource waste. Enterprise procurement often needs to occupy a lot of working capital, which involves the effective use of funds. Some enterprises do not have scientific procurement plan management, which leads to blind procurement and inefficient use of funds. In particular, some state-owned enterprises purchase generously, regardless of whether the purchased materials are suitable or not, and there are many repeated and useless purchases, which leads to the waste and idleness of enterprise resources. Reasonable procurement plan management is helpful to improve the purpose, pertinence and predictability of enterprise procurement, and better solve what enterprises buy. How much to buy? How to purchase related issues, put an end to blind procurement, excessive procurement, and avoid waste. So that the procurement funds of enterprises can be used in the cutting edge and spent in the place where they are spent, thus promoting the saving of enterprise funds and the optimal allocation of production resources and improving the economic benefits of enterprises. 2. Purchasing plan management can strengthen the supervision of material purchasing behavior. Procurement supervision is the key to standardize procurement business activities, implement procurement contents and prevent procurement violations. In addition to the necessary institutional measures, procurement plan management also plays an important role in procurement supervision. Its supervision function is mainly realized in the following aspects: first, it promotes the informatization of procurement plan management through procurement plan and financial management software, and improves the transparency of procurement information while improving procurement efficiency; The second is to guide the order execution, contract signing and material warehousing of procurement activities through the procurement plan, and play its role in regulating and supervising procurement behavior; The third is to give full play to the supervision role of all parties and strengthen the supervision effect through the system of information enjoyment and priority authorization of procurement plan. 3. Adjusting the inventory of enterprises As the saying goes, "A clever woman can't cook without rice", all kinds of raw materials and materials are the basic guarantee for maintaining the normal production of enterprises. Only under the guarantee of sufficient means of production can enterprises operate and produce more products. However, the more materials, the better, especially some materials that are easy to purchase, difficult to preserve and expensive. Excessive purchase and accumulation will not only occupy a lot of liquidity, but also increase unnecessary costs in the storage management of materials. This is obviously a waste for enterprises, which will increase the cost burden of enterprises. How to make material procurement meet the production needs of enterprises without causing excessive material backlog and capital occupation, which requires enterprises to strengthen procurement plan management and moderate procurement to adjust inventory and avoid inventory backlog. Purchasing plan management ensures the on-demand purchasing of enterprises by checking the inventory and raw materials needed for production in a certain period and combining with the purchasing budget. So as to maximize the utilization efficiency of raw materials, reduce the risk of inventory backlog and reduce the funds occupied by repeated procurement. Material planning should consider factors such as inventory, in-transit quantity and delivery cycle, so as to be scientific, accurate and timely. The information age has arrived, and only by keeping pace with the times can we quickly adapt to internal and external changes. Digital ERP system takes enterprise management as the core, and uses information science and technology to realize the automation of management, supply chain, production and sales.