企业采购业务流程诊断分析与再造研究

采购作为企业获取资源的重要手段,已经成为世界经济一体化背景下企业取得竞争优势的关键.通过对重庆某机器有限责任公司采购业务进行流程诊断分析,利用ABC作业成本法找出采购流程中的增值环节和非增值环节,结合时间效率法计算出流程的运作效率,通过与国际先进水平比较,找出企业采购核心流程存在的差距,指出实施流程再造的重点和措施,可供企业实施业务流程再造时参考.

A Diagnosis Analysis and Reengineering Research of Enterprise Purchasing Business Process

Material purchasing, as an important means of enterprise for resources, has become the key of enterprise competitive advantage under the background of world’s economic integration. This article in view of purchasing business process diagnosis analysis in a Chongqing machine LTD, finding out the value-added link and non-value-added link on the process of maintenance management was done with Activity-Based Costing(ABC) analytic method, combined with Time-efficiency method to calculate the operational efficiency of the process, through the comparison with the international advanced level, and find out the existing gap of enterprise purchase core process ,pointed out the key point and the measures of BRP then, put forward the thought under the environment of supply chain management.