本文選題：采購成本 + 成本控制�。� 參考：《吉林大學》2013年碩士論文

【摘要】：隨著市場經(jīng)濟的不斷發(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，越來越多的中小型企業(yè)如雨后春筍般快速的涌現(xiàn)出來，各式各樣的產(chǎn)品充斥著整個市場，導致市場的競爭也愈演愈烈，物資的價格也逐漸透明化，供應(yīng)商與客戶的信息也實現(xiàn)了共享，任何一方很難在交易時獲取大額利潤。隨著市場的競爭不斷加強，客戶對產(chǎn)品質(zhì)量的要求也在提高，都在尋求物美價廉的產(chǎn)品。那么，如何在激烈的競爭中生存與發(fā)展，怎樣提高本企業(yè)的利潤，是每家企業(yè)必須面對的問題。銷售收入扣除成本形成利潤，在如此激烈的市場競爭下，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，才能在激烈的市場競爭中占有一席之地，采購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)市場競爭力方面起著舉足輕重的作用，因此，對于采購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)尚未對采購成本管理引起足夠重視，在對采購成本管理的認識方面仍存在很多問題。吉林油田是國有大中型企業(yè)的典型代表，擁有龐大的采購體系，采購商品量在市場中占有很大份額，市場發(fā)展飛速，可是吉林油田的采購系統(tǒng)還是延續(xù)以前的，并沒有緊隨市場的腳步，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峻的形勢，，本文通過對國內(nèi)外采購成本管理現(xiàn)狀的分析，結(jié)合吉林油田生產(chǎn)所需物資的采購特點，就如何降低采購成本進行分析與研究，研究顯示，吉林油田物資采購過程中存在很多問題，采購成本管理體系尚不完善，采購人員素質(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，實施戰(zhàn)略采購，降低采購成本，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.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F426.22

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