發(fā)布時(shí)間：2017-12-31 08:17

  本文關(guān)鍵詞：基于六西格瑪?shù)腟公司采購成本控制模式及方法研究　出處：《天津大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 六西格瑪 成本控制 DMAIC模型 動(dòng)態(tài)價(jià)格模型

【摘要】：彩電行業(yè)在我國(guó)經(jīng)過20多年的發(fā)展已由賣方市場(chǎng)轉(zhuǎn)變成了買方市場(chǎng)，隨著供需關(guān)系的變化，企業(yè)間開始進(jìn)行大規(guī)模的價(jià)格戰(zhàn)，產(chǎn)品銷售價(jià)格持續(xù)降低。同時(shí)受經(jīng)濟(jì)環(huán)境的影響，，國(guó)內(nèi)勞動(dòng)力及原材料價(jià)格大幅上漲，這就給企業(yè)經(jīng)營(yíng)提出了更高的要求，稍有不慎企業(yè)將面臨虧損。S公司是A跨國(guó)集團(tuán)在華的投資公司，雖然其擁有先進(jìn)的管理方法、先進(jìn)的SAP系統(tǒng)、以及相應(yīng)的高素質(zhì)人才，但經(jīng)過分析發(fā)現(xiàn)其采購成本的控制一直處于較低水平。 本論文首先對(duì)成本控制及六西格瑪理論進(jìn)行闡述，然后使用六西格瑪?shù)姆椒▽?duì)S公司成本控制流程及方法進(jìn)行分析，找到了S公司成本控制中的關(guān)鍵問題，通過2012年采購數(shù)據(jù)的分析，驗(yàn)證了關(guān)鍵因素對(duì)成本控制的影響。并針對(duì)重點(diǎn)產(chǎn)品管理、成本控制周期管理、員工技能管理、以及標(biāo)桿比較管理等方面的問題實(shí)施改善，建立一種以動(dòng)態(tài)成本模型為基礎(chǔ)的成本控制模式。最終實(shí)現(xiàn)改善了采購成本控制水平，使價(jià)格水平由2012年的90.7%降低到了2013年的85%，實(shí)現(xiàn)了采購成本3000萬的節(jié)儉，提高了S公司的產(chǎn)品競(jìng)爭(zhēng)力。 通過本次研究希望為相關(guān)領(lǐng)域的人員提供一種新的模式及方法，以便他們能夠更好的對(duì)采購成本實(shí)施有效的控制。本文的創(chuàng)新在于，將原有固化的成本模型動(dòng)態(tài)化，并將目標(biāo)價(jià)格管理、標(biāo)桿價(jià)格管理、供應(yīng)商改善管理與之相結(jié)合，形成一種新的成本控制模式。新的控制模式優(yōu)化了控制流程，能提了高成本優(yōu)化速度、提高成本分析師工作效率，并能讓管理者直觀的了解產(chǎn)品價(jià)格所處狀態(tài)，從而提高企業(yè)成本控制的效率及效果。
[Abstract]:After more than 20 years' development, color TV industry has changed from seller's market to buyer's market. With the change of supply and demand, large-scale price war has begun among enterprises. At the same time, under the influence of economic environment, the price of domestic labor and raw materials has risen substantially, which puts forward higher requirements for enterprise management. A little careless enterprise will face loss. S company is A multinational group's investment company in China, although it has advanced management method, advanced SAP system, and corresponding high quality talented person. But after analysis, it is found that the control of purchasing cost has been in a lower level. In this paper, the cost control and six Sigma theory are first expounded, then the cost control process and method of S Company are analyzed by using six Sigma method, and the key problems in cost control of S Company are found. Through the analysis of purchasing data in 2012, the paper verifies the influence of key factors on cost control, and aims at key product management, cost control cycle management and employee skill management. As well as benchmarking comparative management and other aspects of the implementation of improvement, the establishment of a dynamic cost model based on the cost control model, and finally achieved improved procurement cost control level. The price level was reduced from 90.7% on 2012 to 8510 on 2013, which realized the frugality of purchasing cost 30 million and improved the competitiveness of S Company. Through this study, we hope to provide a new model and method for the personnel in related fields, so that they can better implement effective control of procurement costs. The innovation of this paper lies in. The original solidified cost model is dynamically changed, and the target price management, benchmarking price management and supplier improvement management are combined to form a new cost control mode. The new control mode optimizes the control flow. It can raise the speed of high cost optimization, improve the efficiency of cost analyst, and make managers know the state of product price intuitively, so as to improve the efficiency and effect of cost control.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F426.6

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