구매원가절감에 관한 연구 (VA 활동을 중심으로)

A Study on the Purchasing Cost Reduction -through Value Analysis Technique-

The purpose of this study is to establish a purchasing cost reduction program for the management practical use. The research method of this study is a bibliographical search of the materials available in the library at Keimyung University and the writer's private study, and the case analysis. The body of this study is divided into three sections. The first section deals with the purchasing management systems in terms of the nature and characters of purchasing management and purchasing cost in total management system. The second section includes purchasing cost reduction program through value analysis technique and the third section covers summary and the following conclusions : 1) Top management should be aware of the important position of purchasing activities from the cost point of view, and they should be aware that a good purchasing cost reduction program could be established through value analysis technique. 2) For such a purchasing cost reduction program to be carried out. effectively the management should support and back up the program. 3) There should be a training program to educate and develop the personnel who can manage and operate the purchasing cost reduction program through valuean analysis technique. 4) And cooperative system should be established in management and operative organization system from the total management systems, view for the effective use of the program.