本文選題：采購(gòu)成本管理 + 采購(gòu)流程　； 參考：《華中科技大學(xué)》2013年碩士論文

【摘要】：EG鋼鐵公司是中部地區(qū)一家國(guó)有中型鋼鐵企業(yè)，在當(dāng)前鋼鐵行業(yè)產(chǎn)能嚴(yán)重過(guò)剩、行業(yè)整體效益下滑的不利情形下，企業(yè)舉步維艱。同時(shí)由于企業(yè)產(chǎn)品附加值不高，采用低成本制造技術(shù)、大力降低采購(gòu)成本就成為企業(yè)生存的關(guān)鍵。因此本研究對(duì)EG鋼鐵公司擺脫目前困境具有重要的意義。 論文首先介紹了本文研究的背景與目的，其次基于采購(gòu)成本控制理論和供應(yīng)鏈管理理論，探討了企業(yè)采購(gòu)成本的構(gòu)成、存貨總成本的構(gòu)成，以及控制采購(gòu)成本對(duì)整個(gè)企業(yè)效益的重要價(jià)值。在這兩個(gè)理論的框架下，接著分析了EG鋼鐵公司在采購(gòu)環(huán)節(jié)存在的主要問(wèn)題，如在采購(gòu)成本部分，運(yùn)輸、裝卸費(fèi)用偏高；在持有成本方面，資金占用成本、空間成本及庫(kù)存風(fēng)險(xiǎn)成本也均存在可以調(diào)整的余地；存貨總成本還可以進(jìn)一步優(yōu)化，在供應(yīng)商管理方面，則存在供應(yīng)商績(jī)效管理缺乏統(tǒng)一性和持續(xù)性，績(jī)效評(píng)價(jià)方法不夠合理等問(wèn)題。然后基于對(duì)問(wèn)題的深入探討，我們發(fā)現(xiàn)目前EG鋼鐵公司在采購(gòu)成本控制管理方面的主要問(wèn)題集中表現(xiàn)在公司內(nèi)部的采購(gòu)管理和對(duì)外的供應(yīng)商管理兩個(gè)主要方面。其中，在對(duì)內(nèi)的采購(gòu)管理方面，對(duì)采購(gòu)部門機(jī)構(gòu)設(shè)置與采購(gòu)流程加以調(diào)整和規(guī)范，進(jìn)一步優(yōu)化運(yùn)輸線路，尋求降低運(yùn)輸、裝卸費(fèi)用的有效方法；通過(guò)采用經(jīng)濟(jì)訂貨量，樹(shù)立存貨總成本觀念，找到解決庫(kù)存持有成本偏高的策略。在對(duì)外的供應(yīng)商管理方面，需要強(qiáng)化供應(yīng)商績(jī)效管理，優(yōu)化供應(yīng)商選擇評(píng)估體系，并積極培育戰(zhàn)略供應(yīng)商。最后文章也希望通過(guò)對(duì)EG鋼鐵公司采購(gòu)成本管理的研究，，引起其他鋼鐵企業(yè)對(duì)采購(gòu)成本管理的重視，樹(shù)立起科學(xué)的供應(yīng)鏈管理和采購(gòu)成本控制理念，并運(yùn)用到企業(yè)管理中去，解決實(shí)際問(wèn)題。
[Abstract]:EG Iron & Steel Co., a medium-sized state-owned steel company in the central region, is struggling under the adverse circumstances of heavy overcapacity and declining overall profits in the steel industry. At the same time, because the added value of enterprise's products is not high, adopting low cost manufacturing technology and reducing purchasing cost are the key to the survival of enterprises. Therefore, this study is of great significance for EG Iron and Steel Company to get rid of the current predicament. Firstly, the paper introduces the background and purpose of this paper. Secondly, based on the theory of purchasing cost control and supply chain management, the paper discusses the composition of enterprise purchasing cost and total inventory cost. And the important value of controlling purchasing cost to the benefit of the whole enterprise. In the framework of these two theories, the main problems of EG Steel Company in procurement are analyzed, such as the high cost of purchase, the high cost of transportation and loading and unloading, the cost of capital occupation in the cost of holding. The space cost and inventory risk cost can also be adjusted, the total inventory cost can be further optimized, and in supplier management, there is a lack of uniformity and continuity in supplier performance management. Performance evaluation method is not reasonable and so on. Then, based on the deep discussion of the problem, we find that the main problems in the procurement cost control management of EG Iron and Steel Company focus on two main aspects: the internal procurement management and the external supplier management. Among them, in the aspect of internal procurement management, we should adjust and standardize the institutional setup and procurement process of the procurement department, further optimize the transportation lines, and seek effective ways to reduce the transportation and handling costs; and by adopting the economic order volume, Set up the concept of total inventory cost and find out the strategy to solve the high cost of inventory holding. In the aspect of external supplier management, it is necessary to strengthen supplier performance management, optimize supplier selection and evaluation system, and actively cultivate strategic suppliers. Finally, the article also hopes that through the research on the procurement cost management of EG Iron and Steel Company, other iron and steel enterprises will attach importance to the purchase cost management, set up the scientific concept of supply chain management and purchase cost control, and apply it to the enterprise management. Solve practical problems.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.31;F275.3

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