A公司进口棉花供应链成本管理优化研究

AbstractABSTRACTCotton is a kind of resource agricultural product.It has a very important positionin the development of our country's national economy.Different from the import andpurchase related business of other products related enterprises,cotton belongs to thescope of national macro-control,so the national macro-control and related policieshave a great impact on it.It is because of various internal and external factors,the costmanagement in the whole cotton supply chain is particularly important.But for cottonimport enterprises,the increase of income and reduce expenditure strategy adopted inthe upstream and downstream of the whole supply chain brings Linrun mark-up to thecotton enterprises much less than the business mark-up realized by the salesdepartment.Considering comprehensively,the establishment of supply chain coststrategy of cotton enterprises becomes more and more important.This paper adopts the following research strategies through literature retrievaland summary as well as the analysis of relevant cases.The main focus is on thecompany's raw material procurement costs.We choose Company A as the mainresearch object.According to the development of the company,we explore itsproblems in cost management,and put forward corresponding solutions and feasibleimprovement measures for the existing problems.First of all,we analyzed the cottonprocurement cost of the company,from the upstream procurement,to the midstreaminventory,and then to the downstream sales links.For example,upstreamprocurement includes demand determination,implementation of procurement,delivery warehousing,payment and evaluation,while downstream sales mainlyincludes contract determination,delivery of goods and collection.Through the carefulstudy of each link,the deficiencies in the supply chain are analyzed.Finally,according to the actual situation and existing problems,realize the optimization of thewhole supply chain,and put forward opinions and suggestions for the laterdevelopment and improvement.Taking Company A as an example in this paper,we hope to provide A moreoptimized design in cotton procurement cost management and maximize the profitlevel of the company.At the same time,it is hoped that this study can provide somereference for other cotton import enterprises in China,so as to improve thecompetitiveness of China's cotton industry and related companies in the domestic andinternational markets as a whole.