O公司間接材料采購成本改善研究
發(fā)布時間：2019-01-17 12:19
【摘要】：作為供應鏈的重要環(huán)節(jié),采購直接與產(chǎn)品成本構(gòu)成和企業(yè)產(chǎn)品的成本優(yōu)勢相關(guān),從而決定企業(yè)產(chǎn)品的市場競爭力。市場競爭力的高低直接決定著企業(yè)產(chǎn)品的市占率及盈利水平。隨著近年來經(jīng)濟全球化的興起,市場競爭日趨激烈,成本優(yōu)勢已成為企業(yè)參與競爭與保持盈利的關(guān)鍵因素。因而,降低經(jīng)營成本必定成為企業(yè)贏得競爭優(yōu)勢的重要途徑。對于一個制造型企業(yè)來說,采購成本約占產(chǎn)品總成本的50-70%,部分行業(yè)甚至達到80%以上。由此可見,采購成本是企業(yè)成本的主體和核心。采購成本改善也成為企業(yè)提升贏利能力的重要渠道。然而,對于采購成本改善的內(nèi)容,企業(yè)更多的是關(guān)注產(chǎn)品價格；對采購成本改善,企業(yè)采購人員多采用競爭性談判、招投標、延遲付款時間、改善交貨條件等方式。在當前經(jīng)濟全球化的大趨勢下,市場競爭日益激烈,供應鏈不停重組,更新與完善,這種以單方面贏利為出發(fā)點的采購成本改善方式將逐漸被淘汰,而取而代之的將是基于互利共贏的方式,特別是半導體制造行業(yè),與關(guān)鍵合作伙伴互利共贏尤為重要。本文以O公司間接材料為研究對象,運用所有權(quán)總成本法(TCO)法,文獻分析法、調(diào)查法(訪談、問卷)、波特五力分析法,Kralijic矩陣分析法,帕累托分析法、層次分析法等科學方法,結(jié)合當前供應鏈環(huán)境下的采購成本理論,對采購成本改善進行探索與研究。第一部分主要介紹國內(nèi)外關(guān)于采購成本的研究情況,為后續(xù)的成本問題分析提供理論基礎：第二部分是基于行業(yè)分析和間接料采購特點,運用所有權(quán)總成本(Total Cost of Ownership)工具分析O公司的成本現(xiàn)狀及采購成本的主要構(gòu)成；第三部分分析成本主要構(gòu)成的關(guān)鍵影響因素及改進方向；第四部分提出了基于互利共贏關(guān)系的采購成本改善方法,并重點研究改善O公司“采購單價、庫存持有成本,采購周期”的措施;第五部分提出了執(zhí)行成本改善措施的保障機制。本文以所有權(quán)總成本(TCO)的方法,分析了O公司間材采購成本構(gòu)成及主要影響因素;運用供應鏈環(huán)境下的采購成本理論,提出了O公司間材采購策略及具體執(zhí)行措施,旨在研究并切實解決O公司間接材料采購存在的問題,降低產(chǎn)品成本,獲取產(chǎn)品競爭優(yōu)勢,也為其它半導體制造行業(yè)問材采購成本改善提供借鑒。
[Abstract]:As an important link in the supply chain, purchasing is directly related to the cost composition of the product and the cost advantage of the enterprise product, which determines the market competitiveness of the enterprise product. The level of market competitiveness directly determines the market share and profit level of enterprise products. With the rise of economic globalization in recent years, the market competition is becoming increasingly fierce, cost advantage has become the key factor for enterprises to participate in the competition and maintain profits. Therefore, the reduction of operating costs must become an important way for enterprises to win competitive advantage. For a manufacturing enterprise, the purchasing cost accounts for 50-70% of the total cost of the product, and even over 80% in some industries. Thus, purchasing cost is the main body and core of enterprise cost. Procurement cost improvement has also become an important channel for enterprises to enhance their profitability. However, for the content of purchasing cost improvement, the enterprise pays more attention to the product price; to the purchase cost improvement, the enterprise procureur adopts the competitive negotiation, the bidding, the delay payment time, the improvement delivery condition and so on. In the current trend of economic globalization, the market competition is becoming more and more intense, the supply chain is constantly reorganized, updated and perfected. This kind of procurement cost improvement mode, which takes unilateral profit as the starting point, will be gradually eliminated. Instead, it will be based on a win-win approach, especially in the semiconductor manufacturing industry, where mutual benefit with key partners is particularly important. This paper takes indirect materials of O Company as the research object, applies (TCO) method of ownership total cost, literature analysis, investigation (interview, questionnaire), Porter's five-force analysis, Kralijic matrix analysis, Pareto analysis, etc. Based on the theory of purchasing cost under the current supply chain environment, this paper explores and studies the improvement of purchasing cost by using analytic hierarchy process (AHP) and other scientific methods. The first part mainly introduces the research situation of procurement cost at home and abroad, and provides the theoretical basis for the subsequent cost analysis. The second part is based on the characteristics of industry analysis and indirect material purchasing. Using the (Total Cost of Ownership) tool of ownership total cost to analyze the cost status of O Company and the main structure of purchasing cost; The third part analyzes the key influencing factors and the direction of improvement. The fourth part puts forward the improvement method of purchasing cost based on mutual benefit and win-win relationship, and focuses on the measures to improve "purchasing unit price, inventory holding cost, purchasing cycle" of company O; The fifth part puts forward the safeguard mechanism of implementing cost improvement measures. Based on the method of total ownership cost (TCO), this paper analyzes the composition and main influencing factors of purchase cost of inter-firm O material. Based on the purchasing cost theory in the supply chain environment, this paper puts forward the purchase strategy and the concrete execution measures of the inter-company O material, which aims to study and solve the problems existing in the indirect material purchase of O company, reduce the product cost and obtain the competitive advantage of the product. Also for other semiconductor manufacturing industry procurement cost improvement to provide reference.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F274;F275
本文編號：2410053
[Abstract]:As an important link in the supply chain, purchasing is directly related to the cost composition of the product and the cost advantage of the enterprise product, which determines the market competitiveness of the enterprise product. The level of market competitiveness directly determines the market share and profit level of enterprise products. With the rise of economic globalization in recent years, the market competition is becoming increasingly fierce, cost advantage has become the key factor for enterprises to participate in the competition and maintain profits. Therefore, the reduction of operating costs must become an important way for enterprises to win competitive advantage. For a manufacturing enterprise, the purchasing cost accounts for 50-70% of the total cost of the product, and even over 80% in some industries. Thus, purchasing cost is the main body and core of enterprise cost. Procurement cost improvement has also become an important channel for enterprises to enhance their profitability. However, for the content of purchasing cost improvement, the enterprise pays more attention to the product price; to the purchase cost improvement, the enterprise procureur adopts the competitive negotiation, the bidding, the delay payment time, the improvement delivery condition and so on. In the current trend of economic globalization, the market competition is becoming more and more intense, the supply chain is constantly reorganized, updated and perfected. This kind of procurement cost improvement mode, which takes unilateral profit as the starting point, will be gradually eliminated. Instead, it will be based on a win-win approach, especially in the semiconductor manufacturing industry, where mutual benefit with key partners is particularly important. This paper takes indirect materials of O Company as the research object, applies (TCO) method of ownership total cost, literature analysis, investigation (interview, questionnaire), Porter's five-force analysis, Kralijic matrix analysis, Pareto analysis, etc. Based on the theory of purchasing cost under the current supply chain environment, this paper explores and studies the improvement of purchasing cost by using analytic hierarchy process (AHP) and other scientific methods. The first part mainly introduces the research situation of procurement cost at home and abroad, and provides the theoretical basis for the subsequent cost analysis. The second part is based on the characteristics of industry analysis and indirect material purchasing. Using the (Total Cost of Ownership) tool of ownership total cost to analyze the cost status of O Company and the main structure of purchasing cost; The third part analyzes the key influencing factors and the direction of improvement. The fourth part puts forward the improvement method of purchasing cost based on mutual benefit and win-win relationship, and focuses on the measures to improve "purchasing unit price, inventory holding cost, purchasing cycle" of company O; The fifth part puts forward the safeguard mechanism of implementing cost improvement measures. Based on the method of total ownership cost (TCO), this paper analyzes the composition and main influencing factors of purchase cost of inter-firm O material. Based on the purchasing cost theory in the supply chain environment, this paper puts forward the purchase strategy and the concrete execution measures of the inter-company O material, which aims to study and solve the problems existing in the indirect material purchase of O company, reduce the product cost and obtain the competitive advantage of the product. Also for other semiconductor manufacturing industry procurement cost improvement to provide reference.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F274;F275
【參考文獻】
相關(guān)期刊論文 前1條
1 趙曉兵;;國有特大石化企業(yè)物資采購成本控制[J];中國高新技術(shù)企業(yè);2011年04期
，本文編號：2410053
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