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1、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
2、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 t
3、he 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 机械制造企业建立健全材料采购标准和规范化流程 enterprise material pur
4、chasing 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 cont
5、rol, 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
6、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 ma
7、terial procurement of machinery 机械制造企业建立健全材料采购标准和规范化流程 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
8、 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
9、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， 机械制造企业建立健全材料采购标准和规范化流程 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 informatio
10、n 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, productio
11、n, 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-l
12、ooking 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 机械制造企业建立健全材料采购标准和规范化流程 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 analy
13、sis, 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-loo
14、king. 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 rea
15、sonable 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 机械制造企业建立健全材料采购标准和规范化流程 响企业长远发展。Material price fluctuations will have appropriate it is
16、 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 pr
