机械制造企业建立健全材料采购标准和规范化流程.doc

机械制造企业建立健全材料采购标准和规范化流程机械制造企业建立健全材料采购标准和规范化流程一、加强机械制造企业材料采购成本控制的意义A, strengthen machinery manufacture enterprise material purchasing cost control significance 伴随我国经济的快速发展，机械制造行业也在飞速发展，机械制造行业每年为我国GDP做出了总GDP三分之一的贡献。在全球经济危机的影响下，加上西方对中国的围堵，中国机械行业所需的铁矿、铜矿等相关矿产在国际上的价格越来越高，这也就意味着机械制造企业的材料采购成本也将会越来越高，相关企业要想在这样的环境下生存和发展，必须考虑对采购成本的控制，降低采购成本，提高企业效率。可见，加强机械制造企业材料采购成本的控制，对于国家的经济发展以及行业的发展都具有相当重要的意义。Along with the rapid development of economy in our country, the machinery manufacturing industry is in rapid development, machinery manufacturing industry a year for Chinas GDP made a third of the total GDP contribution. Under the influence of the global economic crisis, combined with the western containment of China, Chinas iron ore, copper and other related mineral needed for the machinery industry in the world price is higher and higher, which means the machine manufacture enterprise material purchasing cost will be more and more high, the enterprise want to in such an environment the survival and development, must consider the procurement cost control, reduce procurement costs, improve enterprise efficiency. Visible, strengthen material machinery manufacturing enterprise purchase cost control, for the countrys economic development and the development of the industry has important significance. 材料采购管理是整个项目管理的一个重要组成部分，也是耗资最多的环节之一，对于材料采购的管控是产品成本控制的一个重要手段，材料采购环节也是容易产生腐败的环节，加强对材料采购管理是我们亟需解决的重要问题。Material purchasing management is an important part of whole project management, also is one of the most expensive part, for material purchasing control is an important means of product cost control, material purchasing is also prone to corruption, strengthen the material purchasing management is one of the important issues we need to solve. 二、机械制造企业材料采购所存在的问题Second, problems existing in material procurement of machinery manufacturing enterprises 经过改革开放几十年的努力，我国机械制造行业取得了重要进步，在材料成本方面也具有一定的管控方法，然而，在细化管理和挖潜增效的新形势下，这些管控办法就显得相对落后，不能够随着市场经济的沉浮而灵活变化。Through the efforts of the decades of reform and opening-up, Chinas machinery manufacturing industry has made important progress, in terms of the cost of materials also have certain control method, however, in the refinement of management and thus the efficiency under the new situation, the control method is relatively backward, can not change with the ups and downs of the market economy and flexible. 1、 材料采购缺乏标准化、规范化管理1, material purchasing lack of standardization, standardization management 现代管理技术在信息技术的帮助下实现了全过程监控管理，然而对于机械制造企业在材料采购方面部分尚未做到信息化，信息相对分散且信息不够及时、准确。机械制造供、产、销是一个有机的整体，他们之中存在大量的信息交流。然而解析制造企业缺乏相应的信息交流技术，导致各个部门之间缺乏必要的数据交流。Modern management techniques with the help of information technology to realize the whole process of monitoring and management, but for mechanical manufacturing enterprise in material procurement section has yet to achieve informatization, information is relatively fragmented and not timely, accurate information. Machinery manufacturing supply, production, sales are an organic whole, among them there are a large number of information exchange. However parsing manufacturing enterprises lack of information communication technology, lead to lack of necessary data exchange between different departments. 2、 成本核算缺乏前瞻性2, cost accounting, lack of forward-looking 对于材料的采购，需要优先进行成本分析，生产分析，销售分析，然后做出合理的生产计划和材料采购计划。相关机械制造单位在对成本分析的时候缺乏考虑，依然按照月采购或者年采购计划来进行生产材料的采购，缺乏前瞻性。在进行生产材料的采购计划制定时需要考虑到材料价格可能会伴随经济的影响而波动的情况，材料在存储上的消耗，材料存储成本等等。材料成本核算时需要综合考虑上述因素，以制定出合理的材料采购计划。Need priority for purchasing of materials, cost analysis, product analysis, sales analysis, and then make reasonable production plan and material purchasing plan. Related machinery manufacturing unit in cost analysis is a lack of consideration, still according to the month in procurement or purchasing plan for procurement of production material, the lack of forward-looking. When making production material purchasing plan needs to consider the materials price may fluctuate along with the economic impact, the consumption of materials in storage, material storage costs, and so on. Material cost accounting should be considered when the above factors, to develop a reasonable material purchasing plan. 3、 缺乏必要的材料市场调研3, lack of necessary material market research 材料的价格会有适当的波动这是众所周知的事，在相关因素的影响之下，价格波动通常比较大。相关企业在材料价格方面就显得比较被动，只能根据市场价格来制定自己的采购计划和生产计划。缺乏必要的采购成本分析将导致产品利润会根据材料价格的上涨而降低，影响企业长远发展。Material price fluctuations will have appropriate it is well known, under the influence of related factors, and is usually large price fluctuations. Related enterprises in the aspect of material price becomes more passive, can only according to the market price to make their purchasing plan and production plan. Lack of necessary procurement cost analysis will lead to product profit according to the material price rise, and the influence enterprise long-term development. 三、机械制造企业材料采购成本控制是措施3, mechanical manufacture enterprise material purchasing cost control measures 1、建立健全材料采购标准和规范化流程1, establish and improve the material procurement standards and standardization process 建立健全材料采购标准和规范化流程能保证材料采购过程的规范化，在信息技术的帮助下能够使信息及时、准确地反应到相关部分，这样可以避免在材料采购过程中出现贪污腐败等严重影响采购成本的问题。各个部门之间信息的相互交流使得信息在企业之中能够通畅地运行，信息是企业的血脉，信息的通畅能够在软实力和硬实力上提升企业的生存发展能力。Establish and improve the material procurement standards and standardization process can guarantee the standardization of the material procurement process, with the help of information technology to make the information timely and accurate response to the relevant parts, so that we can avoid in the process of material procurement problems of corruption and other serious influence purchasing cost. The exchange of information between departments makes the information in the enterprise can run fluently, information is enterprises blood, the information flow in the soft power and hard power in promoting the survival and development of enterprise ability. 2、做好材料市场调研2, prepare material market research 产品的利润与材料的价格息息相关，然而在市场经济下，材料的价格会随着诸多因素的波动而波动，价格波动比较明显。虽然价格波动是不可控制的，但是价格波动的方向却是可以通过市场调研得以确定的。采购人员对于市场价格的情况分析和产品供求关系的分析能够保证采购价格出现在高价位时期，减少因涨价而带来的成本上升损失。在高度市场化的今天，把握好季节性供求关系是非常有必要的，这样既能做到材料货源上的稳定，也能实现材料成本的降低。Product profit is closely related to the price of the material, however, under the market economy, the material price fluctuations and with a number of factors, price fluctuation is more noticeable. Although price volatility is not to control, but the price volatility is through market research to determine the direction of the. Procurement staff in the price of the market situation analysis and product analysis of supply and demand can ensure purchasing price appeared in the period of high prices, reduce the rising cost of losses due to price increases. In todays highly marketable, hold good seasonal demand and supply are necessary, such already can do material supply stability, and can realize the lower cost of materials. 3、 增强材料采购预算和成本估算3, reinforced material procurement budget and cost estimates 制定合理的采购预算是材料采购的第一步，对材料采购进行合理的预算对于整个采购资金的规划具有举足轻重的地位。在增强材料采购预算和成本估算的同时，可以建立资金的使用标准，以便对采购过程中的资金情况进行全程监控。确保采购按照计划有序进行。Formulate reasonable procurement budget is the first step on the material procurement, on the material procurement for planning a reasonable budget for the purchase of capital has the pivotal status. In reinforced material procurement budget and cost estimates at the same time, using standard can create money, for the funding situation in the whole purchasing process monitoring. Ensure that procurement orderly according to the plan. 4、 打通主渠道，稳定材料供应4, get through the main channel, the stable material supply 材料供应的稳定是掌握市场主动权的基础，保证主供应渠道的通畅既能满足产品材料的供应，也能增强企业在供应商中的信用度，还能适当地降低材料成本。对于稳定主供应渠道需要注意资金的及时到位问题，资金不能够及时到位，供货方不能按时得到资金，可能会影响供货方的生产计划，影响企业的形象，从而影响材料供应和材料价格的稳定。Material supply stability is the foundation of grasp the market initiative, to ensure material supply channel of unobstructed main can meet product supply, also can improve the credibility of enterprises in supplier, also can properly reduce the cost of materials