Price risk

First, suppliers and related business personnel colluded with each other before bidding, leaking the pre-tender estimate, causing losses to enterprise procurement. Second, buyers buy in bulk when the price forecast is wrong, resulting in price risk.

(2) Procurement quality risk.

On the one hand, the quality of materials provided by suppliers does not meet the requirements, which leads to the failure of normal production of enterprises and damages to users in economy, technology, personal safety and corporate reputation. On the other hand, the materials provided by suppliers are shoddy, which directly affects the overall quality, manufacturing and delivery time of the products of enterprises, and reduces the reputation and product competitiveness of enterprises.

(3) Planning risk

Due to the change of market demand, the accuracy of purchasing plan is affected; Improper or unscientific procurement planning seriously deviates from the target, which leads to planned risks in procurement.

(4) Contract risk

First, the terms of the contract are vague and blindly signed; Simplification of liability for breach of contract, oral agreement and gentleman's agreement; The ratio of visa to notarization contract is too low. Second, the contract behavior is improper. In order to change the unfavorable position in the market competition. Often take a series of improper means, such as bribing procurement personnel, taking the pre-tender price of enterprise procurement; Give false concessions and publicly sell fake and shoddy products with some benefits as bait. However, some procurement personnel are greedy for petty profits and sacrifice the interests of enterprises, so they cannot sign contracts strictly according to regulations. Third, the daily management of the contract is chaotic.

(v) Accept risks

A shortage in quantity; In terms of quality, the sham as the genuine, shoddy; In terms of varieties and specifications, the goods are not right, do not meet the requirements and so on.

(vi) Stock risk

First, the purchase volume can not meet the production needs in time, and the risk of loss caused by production interruption. Second, blindly purchasing goods, resulting in a backlog, a large number of funds deposited in the inventory, reducing the turnover rate of funds, forming a storage risk.

Precautionary measures for enterprise material procurement

(A) to establish and improve the material procurement management process

It is necessary to establish and improve the management systems of material demand, procurement plan, contract signing (procurement methods, procurement channels, procurement prices), cargo transportation, product acceptance, warehousing, etc., and improve the management measures of material procurement. By strengthening the research of purchasing strategy, adopting scientific and reasonable purchasing methods and adding management measures such as process control, the "safe, timely and economical" supply of materials can be realized and all kinds of loopholes can be plugged. Point three is clear: clear the purpose of procurement. The purchased materials must be what the enterprise needs. The purchasing department should not blindly pursue the lowest price in the purchasing process, but should comprehensively consider the quality and utility of the materials to be purchased, save money for the enterprise and ensure the purchasing quality. Clear supplier qualification. Before concluding the procurement contract, all suppliers participating in the bidding must be qualified, including pre-qualification, post-qualification and post-qualification, so as to minimize the procurement risk caused by supplier uncertainties in the initial stage of procurement. Clarify the deposit system. Set up a bid bond to prevent bidders from withdrawing their bids after the bid opening, and set up a performance bond to prevent suppliers from failing to perform the contract and causing losses to the enterprise. In addition, it is necessary to establish and improve the procurement information disclosure system and procedures disclosure system to facilitate suppliers to know the situation in time.

(two) to strengthen the management and supervision of material procurement.

To prevent the risk of material procurement, we should focus on strengthening management and supervision. First of all, establish the performance appraisal method for material procurement personnel, improve the assessment and incentive and restraint mechanism, revise and improve the supervision method for material procurement business, take effective measures such as regular work inspection, professional division of labor, job rotation, etc., strengthen the management of procurement personnel, and enhance the internal risk prevention ability of enterprises. Secondly, strengthen the supervision of bidding and signing contracts for material procurement. Check whether the procurement bidding is carried out according to the procedures and whether there are any irregularities; Whether to review and evaluate suppliers once a year; Whether the terms of the contract violate policies and laws. Whether the terms of the contract are complete, whether the rights and obligations are correct and whether the procedures are complete. Third, the whole process and all-round audit of material procurement. Focus on strengthening the review of material demand plan, material procurement plan, contract visa, contract ledger, contract summary, contract execution and information feedback. According to the review procedures and requirements, understand whether the procurement work is standardized, whether the measures are in place, whether there is deviation from the actual situation, etc. , and timely find and correct the problems existing in the process of material procurement through audit and appraisal, so as to ensure the orderly and efficient operation of the procurement process.

(3) Strengthen the application of modern information technology in procurement decision-making.

Fully mastering information can improve the accuracy of decision-making scheme and reduce decision-making risk. Information is often distributed in different time and space, so as a buyer, you should have keen insight. First of all, make full use of modern information technology such as the Internet and combine it with the current ERP management mode, and search and collect all kinds of risk-related information should be carried out in accordance with the principles of timeliness, completeness and accuracy, so as to broaden the information channels as much as possible and keep the information unblocked. Secondly, the information is analyzed and processed to find out the useful part, which provides reference for correct decision-making and lays a solid foundation for procurement risk control.

(four) to develop a scientific and reasonable supplier evaluation, access and elimination system, establish and update the supplier management system in a timely manner.

Enterprises must establish a supplier evaluation, access and elimination system, and the procurement department will take the lead in organizing quality, technology, finance, law and other professional departments to review the authenticity and legality of supplier qualifications, evaluate their performance ability and financial status, and select the best suppliers according to the principles of fairness, justice and competition; The purchasing department shall apply for new suppliers as required, conduct examination and approval according to the prescribed authority and procedures, and incorporate them into the supplier management system. Establish a supplier management information system, classify qualified suppliers, adopt a flexible grading mechanism for dynamic management, regularly evaluate suppliers in terms of quality, price, timeliness of delivery, after-sales service, operating conditions, etc., and update and eliminate suppliers in time according to the evaluation results.

(5) Strengthen the management of the whole contract process, standardize the contract approval and signing, and improve the effectiveness of contract performance.

The whole process management of the contract includes the examination and supervision of the conclusion, implementation and results of the contract. Contract review and signing should be carried out in the process of contract signing, which can find and correct unreasonable and illegal phenomena in the process of contract signing in time. All departments of the enterprise shall sign procurement contracts in accordance with the prescribed authority. For contracts with significant impact and strong professionalism, joint examination and countersignature by technical, financial, legal and other professional departments should be carried out to avoid contract risks to the maximum extent. Enterprises should establish a strict procurement contract tracking system, track and check the performance of the contract according to the main terms of the contract, find abnormal situations in time and put forward solutions. Implement information management of contracts, register and summarize contracts, and provide timely, accurate and true feedback information to relevant departments.

In a word, the risk control of material management is inseparable from perfect rules and regulations and scientific and advanced management methods, but the focus is on people's integrity, self-discipline and moral cultivation and strict supervision. Only by standardizing the employment mechanism of people who have the right to control resources, strengthening the implementation of rules and regulations, implementing integrated and whole-process supervision, promoting the procedural and open operation of power, and making every work of equipment and material management run in the sun, can we effectively prevent the risks of enterprise material management and promote the improvement of enterprise material management level.

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