面向营改增的建筑施工企业材料采购管理研究.docx

该【面向营改增的建筑施工企业材料采购管理研究 】是由【niuwk】上传分享，文档一共【5】页，该文档可以免费在线阅读，需要了解更多关于【面向营改增的建筑施工企业材料采购管理研究 】的内容，可以使用淘豆网的站内搜索功能，选择自己适合的文档，以下文字是截取该文章内的部分文字，如需要获得完整电子版，请下载此文档到您的设备，方便您编辑和打印。面向营改增的建筑施工企业材料采购管理研究
面向营改增的建筑施工企业材料采购管理研究
摘要：
随着我国营改增政策的出台和实施，建筑施工企业面临着材料采购管理的新挑战。本文通过对营改增政策的分析，深入探讨了建筑施工企业在材料采购管理方面的新要求和应对策略。研究表明，在营改增政策的背景下，建筑施工企业应加强供应链管理、强化合作关系、提升信息化水平等方面的努力，以实现材料采购管理的优化与升级。
关键词：营改增；建筑施工企业；材料采购管理；供应链管理；信息化水平
一、引言
随着我国营改增政策的推行，建筑施工企业材料采购管理面临了新的问题和挑战。材料采购是建筑施工企业重要的经营活动之一，合理的采购管理可以有效地提高企业的经济效益和竞争力。本文旨在研究营改增政策对建筑施工企业材料采购管理的影响，并提出相关的应对策略。
二、营改增政策的背景及影响
营改增政策是我国在税制改革的过程中推出的一个重要举措。该政策的出台对建筑施工企业及其材料采购管理产生了重要影响。首先，营改增将增值税纳入全面征税的范畴，建筑施工企业需要合理规划材料采购流程，以避免税负增加。其次，营改增将税负转嫁到下游企业，建筑施工企业需要加强与供应商的合作关系，以降低材料采购成本。此外，营改增还推动了企业信息化的发展，建筑施工企业需要加强信息化建设，提高材料采购管理的效率和准确性。
三、建筑施工企业材料采购管理的挑战与策略
面对营改增政策带来的新挑战，建筑施工企业可以从以下几个方面着手进行优化与升级。
强化供应链管理
供应链管理是建筑施工企业材料采购管理的重要环节，对于提高采购效率和降低成本具有重要意义。建筑施工企业应加强与供应商的沟通和合作，建立长期稳定的合作关系。此外，建筑施工企业可通过供应链管理的手段，优化采购流程，加强物流管理，以实现材料采购的高效运作。
加强合作关系
营改增政策将税负转嫁到下游企业，建筑施工企业需要与供应商加强合作关系，共同应对税负增加的压力。建筑施工企业可与供应商签订长期合作协议，明确双方的权益和责任，确保供应商能及时提供符合质量要求的材料，并协调解决采购过程中的可能产生的问题。
提升信息化水平
营改增政策推动了企业信息化的发展，建筑施工企业应加强信息化建设，提升材料采购管理的效率和准确性。建筑施工企业可以通过引入先进的采购管理软件，建立完善的供应链信息系统，实现采购过程的有效监控和控制，提高采购成本的透明度和精确度。
四、结论
营改增政策对建筑施工企业材料采购管理带来了新的要求和挑战，建筑施工企业需要加强供应链管理、强化合作关系、提升信息化水平等方面的努力，以优化和升级材料采购管理。本研究对于建筑施工企业在营改增背景下的材料采购管理提供了一定的理论和实践指导。
参考文献：
1. 杨亮. 营改增对建筑施工企业材料采购管理的影响及策略[J]. 时代商情, 2016(7): 112-114.
2. J. Cheng, W. Zhang, and T. Zheng. Impact of VAT reform on inventory management and coordination with revenue sharing contracts[J]. Journal of Applied Mathematics, 2014.
3. J. Zhang, Y. Chen, and M. S. Daskin. Joint coordination mechanisms in supply chains: An incentive scheme to share demand information to decrease demand uncertainty[C]. Proceeding of the 4th International Conference on Logistics and Supply Chain Management, 2009.
Abstract:
With the implementation of the VAT reform policy in China, construction companies are facing new challenges in material procurement management. This paper analyzes the impact of the VAT reform policy on construction companies' material procurement management and proposes strategies to address the challenges. The study suggests that construction companies should strengthen supply chain management, enhance cooperation with suppliers, and improve the level of information technology to optimize and upgrade material procurement management.
Keywords: VAT reform; construction companies; material procurement management; supply chain management; information technology
Introduction:
With the implementation of the VAT reform policy in China, construction companies are facing new challenges in material procurement management. Material procurement is an important business activity for construction companies, and effective procurement management can improve the economic efficiency and competitiveness of enterprises. This paper aims to study the impact of the VAT reform policy on construction companies' material procurement management and propose relevant strategies.
Background and Impact of VAT Reform Policy:
The VAT reform policy is an important measure in the tax reform process in China. The policy has had a significant impact on construction companies and their material procurement management. Firstly, the VAT reform includes value-added taxes in comprehensive taxation, and construction companies need to plan their material procurement process carefully to avoid increased tax burden. Secondly, the VAT reform shifts the tax burden to downstream enterprises, and construction companies need to strengthen cooperation with suppliers to reduce material procurement costs. In addition, the VAT reform also promotes the development of enterprise information technology, and construction companies need to strengthen information technology construction to improve the efficiency and accuracy of material procurement management.
Challenges and Strategies for Material Procurement Management in Construction Companies:
Faced with the new challenges brought by the VAT reform policy, construction companies can optimize and upgrade their material procurement management from the following aspects:
1. Strengthen Supply Chain Management:
Supply chain management is an important part of material procurement management for construction companies, and it is of great significance to improve procurement efficiency and reduce costs. Construction companies should strengthen communication and cooperation with suppliers, establish long-term stable cooperation relationships. Additionally, construction companies can optimize the procurement process and strengthen logistics management through supply chain management, to achieve efficient operation of material procurement.
2. Strengthen Cooperation Relationships:
The VAT reform policy shifts the tax burden to downstream enterprises, and construction companies need to strengthen cooperation relationships with suppliers to cope with the increased tax burden. Construction companies can sign long-term cooperation agreements with suppliers, clarify the rights and responsibilities of both parties, ensure that suppliers can provide materials that meet quality requirements in a timely manner, and coordinate and solve problems that may arise in the procurement process.
3. Enhance Information Technology Level:
The VAT reform policy has promoted the development of enterprise information technology, and construction companies should strengthen their information technology construction to improve the efficiency and accuracy of material procurement management. Construction companies can introduce advanced procurement management software, establish a sound supply chain information system, and achieve effective monitoring and control of the procurement process, thereby improving the transparency and accuracy of procurement costs.
Conclusion:
The VAT reform policy has brought new requirements and challenges to material procurement management in construction companies. Construction companies need to strengthen supply chain management, enhance cooperation with suppliers, and improve their information technology level to optimize and upgrade material procurement management. This study provides theoretical and practical guidance for construction companies' material procurement management under the background of VAT reform.
References:
1. Yang, L. (2016). The Impact and Strategies of VAT Reform on Material Procurement Management of Construction Companies. Times Business Journal, 7, 112-114.
2. Cheng, J., Zhang, W., & Zheng, T. (2014). Impact of VAT reform on inventory management and coordination with revenue sharing contracts. Journal of Applied Mathematics.
3. Zhang, J., Chen, Y., & Daskin, M. S. (2009). Joint coordination mechanisms in supply chains: An incentive scheme to share demand information to decrease demand uncertainty. Proceedings of the 4th International Conference on Logistics and Supply Chain Management.