發(fā)布時(shí)間：2018-03-26 05:11

  本文選題：采購成本　切入點(diǎn)：成本控制　出處：《山東理工大學(xué)》2017年碩士論文

【摘要】：隨著信息技術(shù)的發(fā)展和電子產(chǎn)品的普及,時(shí)至今日,我國(guó)已發(fā)展成為全球第一位的電聲器件生產(chǎn)加工中心,自行研發(fā)并掌握了電聲器件從零部件到成品的全部生產(chǎn)技術(shù),并已然形成了電聲器件完整的生產(chǎn)工業(yè)體系和完善的產(chǎn)業(yè)鏈。近年來,伴隨著世界性金融危機(jī)的持續(xù)蔓延,國(guó)內(nèi)電聲行業(yè)整體并不樂觀。越來越多如GD一樣的公司更加意識(shí)到采購成本在公司總成本的重要地位,正如同GD公司在采購成本控制方面存在的諸多問題,如供應(yīng)商的評(píng)價(jià)與選擇問題、采購人員的管理問題等,隨著長(zhǎng)時(shí)間的生產(chǎn)運(yùn)作,都慢慢的暴露了出來,影響到公司的績(jī)效提升,引起了公司高層的重視與反思。本文以GD公司為研究對(duì)象,以供應(yīng)鏈理論與TCO采購總成本理論為理論基礎(chǔ)。首先對(duì)GD公司的采購成本控制現(xiàn)狀進(jìn)行了分析,一方面對(duì)公司的采購成本構(gòu)成進(jìn)行了說明,另一方面從采購流程、成本控制現(xiàn)狀及供應(yīng)商管理等方面進(jìn)行了詳細(xì)介紹。其次,通過上文對(duì)采購成本控制現(xiàn)狀的分析,發(fā)現(xiàn)GD公司在采購成本控制方面存在的問題,并分析其造成原因。最后,通過建立健全GD公司采購成本控制的相關(guān)制度及有針對(duì)性的對(duì)策,來加強(qiáng)GD公司對(duì)采購成本的控制,提高采購效率及采購成本管控水平,進(jìn)而降低公司的總成本,提高公司的競(jìng)爭(zhēng)力。
[Abstract]:With the development of information technology and the popularization of electronic products, our country has developed into the first production and processing center of electro-acoustic devices in the world, and has developed and mastered the whole production technology of electro-acoustic devices from components to finished products. And has already formed the complete production industrial system and the perfect industrial chain of electro-acoustic devices. In recent years, with the continuous spread of the world financial crisis, More and more companies like GD are more aware of the importance of purchasing cost in the total cost of the company, just as GD company has many problems in the control of purchasing cost. For example, the evaluation and selection of suppliers, the management of purchasing personnel, and so on, have been exposed slowly over a long period of time, which has affected the performance of the company. This paper takes GD Company as the research object, takes supply chain theory and TCO purchasing total cost theory as the theoretical basis. Firstly, the paper analyzes the current situation of GD company's purchasing cost control. On the one hand, it explains the structure of purchasing cost, on the other hand, introduces the purchasing process, cost control status and supplier management in detail. Secondly, through the analysis of the purchasing cost control situation above, This paper finds out the problems existing in the procurement cost control of GD Company, and analyzes the causes. Finally, by establishing and perfecting the relevant system of GD company's purchasing cost control and corresponding countermeasures, we can strengthen the GD company's control of purchasing cost. Improve purchasing efficiency and purchasing cost control level, and then reduce the total cost of the company, improve the competitiveness of the company.
【學(xué)位授予單位】：山東理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F274;F426.6;F406.7

【參考文獻(xiàn)】

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本文編號(hào)：1666477