本文關(guān)鍵詞： 汽車零部件 物流 Milkrun 成本　出處：《吉林大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：汽車制造企業(yè)零部件采購成本大概占到銷售額60%～70%，而采購成本的20%～30%主要花費(fèi)在物流上；Milkrun物流模式作為汽車制造企業(yè)降低零部件供貨風(fēng)險(xiǎn)，減少汽車零部件庫存和缺貨停線風(fēng)險(xiǎn)，使整個(gè)供應(yīng)鏈綜合物流成本下降的最有效手段，被國外的汽車制造企業(yè)廣泛使用；在國內(nèi)實(shí)施Milkrun項(xiàng)目的汽車制造企業(yè)也基本都是合資品牌，自主品牌企業(yè)成功的案例寥寥無幾。 零部件供應(yīng)物流采取Milkrun的主要目的是為了節(jié)省物流成本和降低零部件庫存成本，所以成本控制的成功與否是整個(gè)項(xiàng)目的關(guān)鍵指標(biāo)。相對于合資品牌在整體規(guī)劃、項(xiàng)目經(jīng)驗(yàn)和供應(yīng)商能力等多方面具有先天優(yōu)勢，自主品牌目前最大的優(yōu)勢來自于性價(jià)比，性價(jià)比優(yōu)勢是自主品牌維持現(xiàn)有市場份額的有效手段，但隨著人工成本優(yōu)勢的不在，資源消耗日益擴(kuò)大造成的價(jià)格攀升，客戶忠誠度的相對較低，致使自主品牌整體利潤率降低，所以價(jià)格還是客戶選擇的主要因素，而外資品牌已經(jīng)開始利用平臺化優(yōu)勢，規(guī)模效應(yīng)逐漸進(jìn)入這一市場，這必將再次挑起一次大規(guī)模的價(jià)格戰(zhàn)，只有深層次挖掘其他利潤源才能保持企業(yè)競爭力。 本文通過對自主品牌汽車制造企業(yè)零部件供應(yīng)過程中Milkrun項(xiàng)目成本問題的原因剖析，找出項(xiàng)目啟動和計(jì)劃階段的成本估算以及成本預(yù)算管理活動中的不足和缺陷，根據(jù)自主品牌制造企業(yè)的特點(diǎn)和局限性，從企業(yè)內(nèi)部流程和外部環(huán)境分析原因，確定需要改善的方向，依靠科學(xué)的方法對成本問題有效控制，從如何選擇合適的運(yùn)輸方式、選用合適的車輛、使用標(biāo)準(zhǔn)化的包裝、托盤單元化以及提升工作效率等方面，使用作業(yè)成本法、因素分析法等科學(xué)方法測算物流總成本，最終確定整體解決方案，最大程度的提高裝載率和縮短窗口時(shí)間；在項(xiàng)目計(jì)劃階段需要建立成本控制的應(yīng)急預(yù)案，成本控制需要前置，利用項(xiàng)目的成功經(jīng)驗(yàn)，提高項(xiàng)目預(yù)算的完整性和準(zhǔn)確性，使預(yù)算成本作為實(shí)際成本的控制點(diǎn)，預(yù)算成本不能被實(shí)際成本所突破，當(dāng)一方無法達(dá)成時(shí)，只能在質(zhì)量、成本、時(shí)間和范圍中權(quán)衡，通過其它幾方之間的讓步，保證項(xiàng)目的順利進(jìn)行。通過項(xiàng)目經(jīng)驗(yàn)的積累，，逐步形成針對自主品牌汽車企業(yè)的零部件包裝、運(yùn)輸和倉儲的控制規(guī)范，擴(kuò)大經(jīng)營規(guī)模，增加高新技術(shù)應(yīng)用，提高機(jī)械化、自動化作業(yè)水平,從而提高作業(yè)的效率，降低平均成本，增強(qiáng)行業(yè)的核心競爭能力，贏得市場份額，獲得更多利潤空間。汽車制造企業(yè)產(chǎn)能提升的前提是物流保障，前期如果沒有充分的規(guī)劃，物流的標(biāo)準(zhǔn)化沒有得到實(shí)施，在后期的物流優(yōu)化中將帶來巨大的資源浪費(fèi)和重復(fù)投資，難以實(shí)現(xiàn)物流健康、快速發(fā)展的目標(biāo)。自主品牌汽車企業(yè)物流成本降低、提供企業(yè)競爭力，具有重要的現(xiàn)實(shí)意義。
[Abstract]:The purchase cost of parts and components in automobile manufacturing enterprises accounts for about 60% of the sales volume, and 20% or 30% of the purchase cost is mainly spent on logistics. Milkrun logistics mode is the most effective means for automobile manufacturing enterprises to reduce the supply risk of parts and components, reduce the risk of inventory and shortage of spare parts, and reduce the cost of integrated logistics of the whole supply chain. Widely used by foreign automobile manufacturing enterprises; The automobile manufacturing enterprises implementing Milkrun project in China are also joint-venture brands, and the successful cases of independent brand enterprises are few and far between. The main purpose of Milkrun is to save the cost of logistics and reduce the cost of spare parts inventory. Therefore, the success of cost control is the key indicator of the whole project. Compared with the joint venture brand in the overall planning, project experience and supplier capacity and other aspects of the innate advantages. At present, the biggest advantage of independent brand comes from the ratio of performance to price, which is an effective means for independent brand to maintain the existing market share, but with the advantage of labor cost is not available. Increasing consumption of resources caused by the price rise, customer loyalty is relatively low, leading to the overall profit margin of the brand reduced, so the price is the main factor of customer choice. Foreign brands have begun to take advantage of the platform advantage and the scale effect has gradually entered this market, which is bound to provoke a large-scale price war again, only deep mining of other profit sources can maintain the competitiveness of enterprises. This paper analyzes the causes of Milkrun project cost in the process of spare parts supply in independent brand automobile manufacturing enterprises. To find out the cost estimate and cost budget management activities in the project start-up and planning phase of the deficiencies and defects, according to the characteristics and limitations of independent brand manufacturing enterprises, from the enterprise internal processes and external environment analysis. Determine the direction to be improved, rely on scientific methods to effectively control the cost problem, from how to choose the right mode of transport, choose the right vehicle, use standardized packaging. Pallet unit and improve work efficiency and other aspects, the use of activity-based costing, factor analysis and other scientific methods to calculate the total cost of logistics, and finally determine the overall solution. Maximum increase loading rate and shorten window time; In the project planning phase, we need to establish a cost control contingency plan, cost control needs to be put forward, using the successful experience of the project to improve the integrity and accuracy of the project budget. Make the budget cost as the control point of the actual cost, the budget cost can not be broken by the actual cost, when one party can not achieve, only in the quality, cost, time and scope of the trade-off, through the concessions between the other several parties. To ensure the smooth progress of the project. Through the accumulation of project experience, gradually formed for the independent brand automobile enterprises parts packaging, transportation and warehousing control norms, expand the scale of business, increase the application of high and new technology. To improve the level of mechanization and automation, so as to improve the efficiency of the operation, reduce the average cost, enhance the core competitiveness of the industry, and win market share. To obtain more profit space. The premise of capacity improvement of automobile manufacturing enterprises is logistics protection. If there is no adequate planning in the early stage, the standardization of logistics has not been implemented. In the later period of logistics optimization will bring huge waste of resources and repeated investment, it is difficult to achieve the goal of healthy and rapid development of logistics. It has important practical significance.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.471;F406.72

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