本文關(guān)鍵詞：PY礦產(chǎn)公司物資采購成本控制問題研究　出處：《遼寧大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 成本控制 物資采購 礦產(chǎn)企業(yè)

【摘要】：在全球經(jīng)濟(jì)一體化的今天,采購成本已成為企業(yè)成本控制中的主體和核心部分,成為每個(gè)企業(yè)關(guān)注的焦點(diǎn)。目前,由于國內(nèi)企業(yè)最低工資的上調(diào)和人民幣匯率問題,國內(nèi)的企業(yè)越來越感受到前所未有的成本壓力。采購成本管理理論的運(yùn)用解決中國成本管理中存在的問題需要一個(gè)過程，并且在這個(gè)過程中會(huì)涉及方方面面的問題，可以說是一個(gè)系統(tǒng)工程，對(duì)此必須要有清楚的認(rèn)識(shí)和思想準(zhǔn)備。但同時(shí)又必須認(rèn)識(shí)到，在中國加入WTO之后，一個(gè)開放的市場將會(huì)形成，來自世界的頂級(jí)企業(yè)將會(huì)成為競爭的對(duì)手，與國內(nèi)搶奪國內(nèi)的市場。外資企業(yè)的優(yōu)勢在于他們有著成熟的技術(shù)、先進(jìn)的設(shè)備，還有完善的管理制度。面對(duì)激烈的競爭環(huán)境，企業(yè)眼下最重要的任務(wù)是解決物資采購成本控制出現(xiàn)的問題。 PY礦產(chǎn)公司面對(duì)著激烈的市場競爭環(huán)境，在不斷搶占市場份額，追求利潤的同時(shí)，采購成本也隨之增加。公司面臨的問題有采購計(jì)劃編制不科學(xué)、供應(yīng)商選擇不規(guī)范等問題。本文從PY礦產(chǎn)公司物資采購成本現(xiàn)狀的實(shí)際情況出發(fā)，運(yùn)用成本控制相關(guān)理論，加強(qiáng)PY礦產(chǎn)公司對(duì)物資采購成本的控制，增強(qiáng)該企業(yè)在市場競爭中的實(shí)力，為企業(yè)實(shí)現(xiàn)戰(zhàn)略目標(biāo)提供合理保障。 全文由四個(gè)部分組成。 第一部分，緒論。本部分主要介紹了本篇論文的研究背景、研究目的與意義、文獻(xiàn)綜述、研究方法及主要內(nèi)容等4部分，具體說明了本文所使用的研究方法，對(duì)全文的框架有一個(gè)基本的描述。 第二部分，案例描述。首先介紹了PY礦產(chǎn)公司的現(xiàn)狀，及其物資采購成本概況。然后指出PY礦產(chǎn)公司在日常物資采購管理存在的不合理之處。 第三部分，案例分析。對(duì)物資采購成本控制的主要理論進(jìn)行全面記述并運(yùn)用這些理論，對(duì)導(dǎo)致PY礦產(chǎn)公司物資采購成本控制問題的原因進(jìn)行分析。 第四部分，建議與結(jié)論。本部分是全文的總結(jié)，該部分在前邊案例描述與分析的基礎(chǔ)上提出了一些可行性建議，并得出相關(guān)結(jié)論。
[Abstract]:With the globalization of global economy, procurement cost has become the main body and core part of cost control, and has become the focus of every enterprise. Due to the increase in the minimum wage for domestic enterprises and the exchange rate of the RMB. More and more domestic enterprises feel the unprecedented cost pressure. The application of purchasing cost management theory to solve the problems in Chinese cost management needs a process. And in this process will involve all aspects of the problem, can be said to be a system engineering, this must have a clear understanding and ideological preparation, but at the same time must recognize, after China's entry into the WTO. An open market will be formed, the top enterprises from the world will become competitors and seize the domestic market with the domestic. The advantage of foreign-funded enterprises lies in their mature technology and advanced equipment. In the face of fierce competition environment, the most important task of enterprises is to solve the problem of material purchase cost control. Facing the fierce market competition environment, PY Minerals Company constantly grabs the market share and pursues the profit, meanwhile, the purchasing cost also increases. The problems faced by the company include the unscientific preparation of the purchase plan. Based on the actual situation of material purchase cost of PY mineral company, this paper uses the relevant theory of cost control to strengthen the control of material purchase cost of PY mineral company. Strengthen the strength of the enterprise in the market competition, and provide a reasonable guarantee for the enterprise to achieve its strategic objectives. The paper consists of four parts. The first part, introduction. This part mainly introduces the research background, research purpose and significance, literature review, research methods and main content of the four parts, specifically describes the research methods used in this paper. There is a basic description of the framework of the full text. The second part, case description, firstly introduces the present situation of PY mineral company and its material purchasing cost, and then points out the irrationality of PY mineral company in daily material purchasing management. The third part, case analysis, describes the main theories of material purchase cost control and analyzes the causes of PY mineral company's material purchase cost control problem by using these theories. Part 4th, suggestions and conclusions. This part is a summary of the full text, this part on the basis of the previous case description and analysis put forward some feasible suggestions, and draw relevant conclusions.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.1;F251;F406.7

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本文編號(hào)：1369190