本文選題：采購(gòu)成本 + 成本控制��； 參考：《吉林大學(xué)》2013年碩士論文

【摘要】：隨著市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展和壯大，人們生活與生產(chǎn)的物質(zhì)需求也隨著不斷增加，越來(lái)越多的中小型企業(yè)如雨后春筍般快速的涌現(xiàn)出來(lái)，各式各樣的產(chǎn)品充斥著整個(gè)市場(chǎng)，導(dǎo)致市場(chǎng)的競(jìng)爭(zhēng)也愈演愈烈，物資的價(jià)格也逐漸透明化，供應(yīng)商與客戶的信息也實(shí)現(xiàn)了共享，任何一方很難在交易時(shí)獲取大額利潤(rùn)。隨著市場(chǎng)的競(jìng)爭(zhēng)不斷加強(qiáng)，客戶對(duì)產(chǎn)品質(zhì)量的要求也在提高，都在尋求物美價(jià)廉的產(chǎn)品。那么，如何在激烈的競(jìng)爭(zhēng)中生存與發(fā)展，怎樣提高本企業(yè)的利潤(rùn)，是每家企業(yè)必須面對(duì)的問(wèn)題。銷售收入扣除成本形成利潤(rùn)，在如此激烈的市場(chǎng)競(jìng)爭(zhēng)下，維持穩(wěn)定的銷售收入已經(jīng)很不容易，只有盡可能地降低成本，才能使企業(yè)生存下去，才能在激烈的市場(chǎng)競(jìng)爭(zhēng)中占有一席之地，采購(gòu)成本是成本中非常重要的一部分，占有很重要的位置，其在降低企業(yè)成本、提高企業(yè)市場(chǎng)競(jìng)爭(zhēng)力方面起著舉足輕重的作用，因此，對(duì)于采購(gòu)成本的控制成為提高企業(yè)獲利能力的根本保障，然而目前仍有很多企業(yè)尚未對(duì)采購(gòu)成本管理引起足夠重視，在對(duì)采購(gòu)成本管理的認(rèn)識(shí)方面仍存在很多問(wèn)題。吉林油田是國(guó)有大中型企業(yè)的典型代表，擁有龐大的采購(gòu)體系，采購(gòu)商品量在市場(chǎng)中占有很大份額，市場(chǎng)發(fā)展飛速，可是吉林油田的采購(gòu)系統(tǒng)還是延續(xù)以前的，并沒(méi)有緊隨市場(chǎng)的腳步，逐漸的被其他企業(yè)甩在了后面，已經(jīng)成為制約吉林油田發(fā)展的一道不可逾越的屏障。鑒于吉林油田面臨的嚴(yán)峻的形勢(shì)，，本文通過(guò)對(duì)國(guó)內(nèi)外采購(gòu)成本管理現(xiàn)狀的分析，結(jié)合吉林油田生產(chǎn)所需物資的采購(gòu)特點(diǎn)，就如何降低采購(gòu)成本進(jìn)行分析與研究，研究顯示，吉林油田物資采購(gòu)過(guò)程中存在很多問(wèn)題，采購(gòu)成本管理體系尚不完善，采購(gòu)人員素質(zhì)還有待提高，在這樣的情況下，吉林油田為了降低采購(gòu)成本，為企業(yè)創(chuàng)造效益，應(yīng)該采取相應(yīng)的措施和辦法，實(shí)施戰(zhàn)略采購(gòu)，降低采購(gòu)成本，提高企業(yè)效益。
[Abstract]:With the continuous development and expansion of the market economy, the material demand of people's life and production is also increasing. More and more small and medium-sized enterprises are springing up quickly, and all kinds of products are flooding the whole market. As a result, the competition in the market is becoming more and more intense, the price of materials is becoming more and more transparent, the information between suppliers and customers is also shared, and it is very difficult for either party to obtain large profits in the transaction. With the increasing competition in the market, the customer's requirements for product quality are also improving, they are looking for quality and cheap products. So, how to survive and develop in the fierce competition, how to improve the profit of the enterprise, is the problem that every enterprise must face. Sales income deducts costs to form profits. Under such fierce market competition, it is not easy to maintain stable sales income. Only by reducing costs as far as possible can enterprises survive. In order to have a place in the fierce market competition, procurement cost is a very important part of the cost, occupies a very important position, it plays an important role in reducing the cost of enterprises, improving the competitiveness of enterprises in the market, therefore, The control of procurement cost has become the fundamental guarantee to improve the profitability of enterprises. However, many enterprises have not paid enough attention to procurement cost management, and there are still many problems in the understanding of procurement cost management. Jilin Oilfield is a typical representative of large and medium-sized state-owned enterprises. It has a huge procurement system. The volume of goods purchased occupies a large share of the market and the market develops rapidly. However, the procurement system of Jilin Oilfield continues to be the same as before. And did not follow the pace of the market, gradually left behind by other enterprises, has become an insurmountable barrier restricting the development of Jilin oil field. In view of the severe situation faced by Jilin Oilfield, this paper analyzes the current situation of procurement cost management at home and abroad, combined with the purchasing characteristics of materials needed for production in Jilin Oilfield, and analyzes and studies how to reduce the purchasing cost. The research shows that, There are many problems in the procurement process of Jilin Oilfield, the management system of purchasing cost is not perfect, and the quality of purchasing personnel needs to be improved. Under such circumstances, in order to reduce the purchasing cost, Jilin Oilfield creates benefits for enterprises. The corresponding measures and measures should be taken to implement strategic procurement, reduce purchasing cost and improve enterprise efficiency.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F426.22

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