發(fā)布時(shí)間：2018-04-17 04:26

  本文選題：采購成本 + 成本控制　； 參考：《吉林大學(xué)》2014年碩士論文

【摘要】：在經(jīng)濟(jì)全球化發(fā)展的今天，農(nóng)業(yè)機(jī)械制造行業(yè)正在快速地融入全球生產(chǎn)體系中，隨著國家大力提倡農(nóng)業(yè)現(xiàn)代化，農(nóng)業(yè)機(jī)械企業(yè)之間的競(jìng)爭(zhēng)也隨之越來越激烈。GLM農(nóng)業(yè)機(jī)械有限公司的運(yùn)營也在劇烈的市場(chǎng)競(jìng)爭(zhēng)中面對(duì)龐大挑戰(zhàn)。這種競(jìng)爭(zhēng)中各個(gè)企業(yè)面臨著最顯著的問題就是如何生存與發(fā)展，誰的成本少，誰就能夠在價(jià)格競(jìng)爭(zhēng)中取勝，因此有效的降低成本便成為一個(gè)企業(yè)迫切解決的現(xiàn)實(shí)問題。據(jù)調(diào)查分析顯示，一個(gè)企業(yè)的成本中采購成本占據(jù)了50%以上，要是想降低企業(yè)成本最有效的途徑就是通過有效的采購成本控制降低采購成本，從而達(dá)到降低企業(yè)總成本的目的。面對(duì)這樣激烈的市場(chǎng)競(jìng)爭(zhēng)局勢(shì)，為了在激烈的競(jìng)爭(zhēng)環(huán)境中謀求發(fā)展，更好的控制占有企業(yè)成本比例很高的采購成本對(duì)于提高公司競(jìng)爭(zhēng)能力的重要性毋庸置疑。但是許多企業(yè)對(duì)采購成本控制理念還不夠徹底正視，在詳細(xì)實(shí)行采購成本控制的過程當(dāng)中更多的是從企業(yè)本身的角度去剖析斟酌，鉆研片面成本的下降，很少斟酌供應(yīng)鏈上的整體利益，缺少互助共贏的理念。 經(jīng)過調(diào)查研究發(fā)現(xiàn)，GLM農(nóng)業(yè)機(jī)械有限公司雖然已經(jīng)成立多年，但是在采購成本控制方面還存在諸多問題，致使目前GLM公司生產(chǎn)出來的產(chǎn)品在市場(chǎng)中價(jià)格的競(jìng)爭(zhēng)力方面還相對(duì)薄弱。GLM農(nóng)業(yè)機(jī)械有限公司主要采用訂單式生產(chǎn)方式，因此企業(yè)對(duì)供應(yīng)商的選擇需求缺乏有效的預(yù)測(cè)，往往是在接到客戶訂單后才安排采購工作，周期比較短，而且是需要什么采購什么，采購數(shù)量相對(duì)也比較少，尤其是在一些零配件需求較大時(shí)，沒有足夠的時(shí)間去選擇供應(yīng)商，，也沒有時(shí)間去與供應(yīng)商進(jìn)行有效的價(jià)格談判，這樣一來就出現(xiàn)采購的零部件價(jià)格偏高，質(zhì)量不優(yōu)、也沒有完善的售后服務(wù)和技術(shù)支持等一系列的問題，從而導(dǎo)致了采購成本的居高不下，也經(jīng)常出現(xiàn)一些賣出去的產(chǎn)品很快就回來維修，維修費(fèi)用很高。 為了能夠很好的解決以上所出現(xiàn)的一系列問題，提高GLM公司產(chǎn)品的市場(chǎng)競(jìng)爭(zhēng)力，本文首先從分析目前農(nóng)業(yè)機(jī)械企業(yè)采購成本控制的大的背景環(huán)境著手，同時(shí)結(jié)合采購成本控制的一些基本理論，如：TCO總擁有成本理論、供應(yīng)商選擇與管理理論、采購流程及控制過程理論等展開論述，并在此基礎(chǔ)上從對(duì)GLM農(nóng)業(yè)機(jī)械有限公司2011年、2012年、2013年近三年的采購成本計(jì)算表出發(fā)，站在TCO總成本的角度對(duì)企業(yè)的采購成本組成進(jìn)行細(xì)致有效的分析，提出GLM公司目前采購成本控制方面存在的問題，結(jié)合GLM公司的實(shí)際情況，分析產(chǎn)生這些問題的成因，最后運(yùn)用相關(guān)的各種理論提出GLM農(nóng)業(yè)機(jī)械有限公司在采購流程設(shè)計(jì)、供應(yīng)商管理、采購成本控制方法的選擇上進(jìn)行完善的對(duì)策及建議。
[Abstract]:Today, with the development of economic globalization, the agricultural machinery manufacturing industry is rapidly integrating into the global production system. With the country vigorously advocating agricultural modernization,The competition among agricultural machinery enterprises is becoming more and more fierce. The operation of GLM Agricultural Machinery Co., Ltd. is facing a huge challenge in the fierce market competition.In this kind of competition, each enterprise faces the most obvious problem is how to survive and develop, who has less cost, who can win in the price competition, so reducing the cost effectively becomes a realistic problem that an enterprise urgently solves.According to the investigation and analysis, the cost of purchasing accounts for more than 50% of the cost of an enterprise. The most effective way to reduce the cost of the enterprise is to reduce the cost of procurement through effective cost control, so as to achieve the goal of reducing the total cost of the enterprise.In the face of such a fierce market competition, in order to seek development in the fierce competitive environment, it is undoubtedly important to better control the procurement cost which occupies a high proportion of the cost of the enterprise to improve the competitiveness of the company.However, many enterprises do not fully face up to the concept of purchasing cost control. In the process of implementing procurement cost control in detail, many enterprises analyze and consider the decline of one-sided costs from the perspective of the enterprises themselves.Little consideration is given to the overall interests of the supply chain, and the concept of mutual benefit is lacking.After investigation and study, it was found that although the GLM Agricultural Machinery Co., Ltd. has been established for many years, there are still many problems in the control of purchasing costs.As a result, the price competitiveness of the products produced by GLM Company is still relatively weak in the market. GLM Agricultural Machinery Co., Ltd. mainly adopts the order-type production mode, so the enterprise's demand for supplier selection is short of effective forecast.Often, it is only after receiving customer orders that the purchasing work is arranged. The period is relatively short, and what is needed is what to purchase, and the quantity of procurement is relatively small, especially when the demand for some spare parts is high, there is not enough time to select suppliers.There is also no time for effective price negotiations with suppliers. As a result, a series of problems arise, such as the high price of purchased components, the poor quality, and the lack of sound after-sales service and technical support.As a result of high procurement costs, also often some of the products sold back to repair soon, maintenance costs are high.In order to solve the above problems and improve the market competitiveness of GLM products, this paper begins with the analysis of the large background environment of purchasing cost control in agricultural machinery enterprises.At the same time, it discusses some basic theories of purchasing cost control, such as: TCO total ownership cost theory, supplier selection and management theory, purchasing process and control process theory, etc.On this basis, from the GLM Agricultural Machinery Co., Ltd. in 2011, 2012, 2013 nearly three years of purchasing cost calculation table, from the point of view of the total cost of TCO to conduct a careful and effective analysis of the enterprise procurement cost composition,This paper puts forward the problems existing in the current procurement cost control of GLM Company, analyzes the causes of these problems, and puts forward the purchase process design of GLM Agricultural Machinery Co., Ltd., by using various relevant theories, combining with the actual situation of GLM Company.Supplier management, procurement cost control method selection for the improvement of countermeasures and suggestions.
【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】：2014
【分類號(hào)】：F406.72;F426.4

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本文編號(hào)：1762071