| Summary: | 碩士 === 逢甲大學 === 經營管理碩士在職專班 === 102 === Company must concern procurement segment, because the purchasing cost usual account for more than 60 percent of production. The value of purchasing personnel not just cost reducing or profit improving,but avoiding delivery delays, quality discrepancy, stock, returns and refund management. To be an enterprise with long term competitivity, better to reduce expense then explore new business.
The purchasing department is a critical part of enterprise, without effective management, corruption used to happen; It is important that how purchasing personnel control to prevent improperate benefit transfer and it&;#39;s effect. Hence, in a perspective of science &;quot;material and labour cost research&;quot; to analysis and reduce the purchasing cost, prevent benefit transfer; further to promote procurement performance.
The research method:(1)Documentary Analysis (2)Questionnaire Survey (3)Statistical Analysis. A study on relationship between analysis of quantity &; material and purchasing personnel characteristics on purchasing interests avoidance and performance.
Research analysis showed that, (1) The implement of“Material &; Labour Cost Analysis” has significant influence to “purchasing interests avoidance” and “purchasing performance”. (2)“Purchasing interests avoidance”has significant influence to “purchasing performance”. (3) The &;quot;Purchasing personnel characteristics” and“purchasing interests avoidance and performance” have insignificant deviation.
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