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  本文關(guān)鍵詞：供應(yīng)鏈環(huán)境下Y公司采購成本控制策略研究　出處：《東華大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 供應(yīng)鏈 JIT采購 TCO綜合成本 采購成本 成本控制

【摘要】：近幾年,中國經(jīng)濟(jì)年度增長率持續(xù)下降,制造業(yè)企業(yè)必須有效控制成本,從而獲得競爭優(yōu)勢。在激烈競爭的市場氛圍下,采購成本控制是所有企業(yè)都必須面對的一個重要管理課題。無論在什么情況下,降低采購成本都可以增加利潤。因此,能否控制好企業(yè)采購的綜合成本,是企業(yè)核心競爭力的重要指標(biāo)。本文以民營制造企業(yè)Y公司作為主要研究對象,該公司的業(yè)務(wù)主要是為客戶非標(biāo)設(shè)計、生產(chǎn)電力電子無源器件。通過理論與實(shí)際相結(jié)合,對Y公司采購成本控制的現(xiàn)狀和存在的實(shí)際問題進(jìn)行了全面的分析,在此基礎(chǔ)上針對Y公司物料采購過程效率低、采購審批系統(tǒng)不完善、缺乏整體采購成本概念、缺乏供應(yīng)商管理及競爭機(jī)制等采購的薄弱環(huán)節(jié)進(jìn)行研究,并提出解決方案,進(jìn)行數(shù)據(jù)分析,驗(yàn)證效果。論文基于供應(yīng)鏈管理環(huán)境下JIT采購及TCO綜合成本的基本理論,本論文主要采用了文獻(xiàn)研究法、統(tǒng)計分析法、層次分析法、理論聯(lián)系實(shí)際法等研究方法;通過分析Y公司的采購成本控制存在的問題,根據(jù)現(xiàn)存的問題及Y公司的實(shí)際情況提出采購成本改善的解決方案。提出分四部分內(nèi)容來改善Y公司的采購供應(yīng)鏈成本控制狀況:第一部分,通過采購組織、采購制度優(yōu)化、流程簡化及ERP系統(tǒng)優(yōu)化來提高采購供應(yīng)鏈各環(huán)節(jié)運(yùn)行效率。第二部分,通過物料分層、分類采取不同采購成本控制方法,降低采購交易總成本。第三部分,通過實(shí)施JIT采購,有效降低了原材料庫存。在傳統(tǒng)的采購模式下,為庫存而采購;JIT采購模式下,采購活動是以訂單拉動的方式進(jìn)行的,這要求采購部門準(zhǔn)時響應(yīng)客戶的需求,從而降低庫存及庫存成本,提高庫存周轉(zhuǎn)率及資金流通性,同時有利于發(fā)現(xiàn)生產(chǎn)過程中隱藏的問題,消除了生產(chǎn)過程中的不增值活動,從更高層次上提高生產(chǎn)效率;JIT采購是JIT生產(chǎn)的一個保障要素。第四部分,通過規(guī)范供應(yīng)商的績效管理,使供應(yīng)商得到良好監(jiān)督和管理,為持續(xù)供應(yīng)物料的質(zhì)量、價格、交期提供保證。第五部分,對Y公司采購降本工作進(jìn)行了評價。Y公司通過采購的降本,滿足了內(nèi)部客戶產(chǎn)品線的需求;同時,提高了公司產(chǎn)品的綜合競爭力,并提高了Y公司客戶的滿意度。
[Abstract]:In recent years, the annual growth rate of China's economy continues to decline, manufacturing enterprises must effectively control costs, so as to gain a competitive advantage. Procurement cost control is an important management issue that all enterprises must face. Under any circumstances, reducing procurement cost can increase profits. Therefore, can we control the comprehensive cost of enterprise procurement. This paper takes the private manufacturing company Y company as the main research object, the business of this company is mainly for the customer non-standard design. Production of power electronic passive devices. Through the combination of theory and practice, the paper makes a comprehensive analysis of the current situation and existing practical problems of purchasing cost control in Y Company. On the basis of this, this paper studies the weak links of Y company, such as low efficiency of material procurement process, imperfect procurement approval system, lack of the concept of overall procurement cost, lack of supplier management and competition mechanism, and so on. The paper is based on the basic theory of JIT purchasing and TCO integrated cost under the environment of supply chain management. This paper mainly adopts the literature research method. Statistical analysis, analytic hierarchy process, theory combined with practice and other research methods; Through the analysis of Y company procurement cost control problems. According to the existing problems and the actual situation of Y company, the paper puts forward the solution of purchasing cost improvement. It puts forward four parts to improve the cost control of the purchasing supply chain of Y company: the first part, through the procurement organization. Procurement system optimization, process simplification and ERP system optimization to improve the efficiency of each link of the procurement supply chain. The second part, through the stratification of materials, the classification of different procurement cost control methods. The third part, through the implementation of JIT procurement, effectively reduce the inventory of raw materials. In the traditional procurement mode, purchasing for inventory; Under the JIT procurement mode, the procurement activities are carried out in an order-driven manner, which requires the purchasing department to respond to the needs of customers on time, thus reducing inventory and inventory costs, improving inventory turnover and liquidity. At the same time, it can help to find hidden problems in the production process, eliminate the non-value-added activities in the production process, and improve the production efficiency at a higher level. JIT purchase is a guarantee factor of JIT production. 4th part, through standardizing supplier's performance management, make supplier get good supervision and management, supply material quality and price for continuous supply. Delivery guarantee. 5th part, to Y Company purchase cost reduction evaluation. Y company through the purchase cost reduction, to meet the internal customer product line needs; At the same time, improve the comprehensive competitiveness of the company's products, and improve the customer satisfaction of Y company.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F274;F426.6;F406.7

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本文編號：1389096