本文關(guān)鍵詞： 采購成本 成本管理 天威保變 供應(yīng)商　出處：《河北大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)的全球化，企業(yè)經(jīng)營和采購的范圍逐漸擴(kuò)大，企業(yè)資源出現(xiàn)全球配置趨勢(shì)。采購成本在企業(yè)運(yùn)營成本中尤其是制造企業(yè)中所占的比重越來越大。采購對(duì)于一個(gè)企業(yè)來說是一個(gè)戰(zhàn)略環(huán)節(jié)。而對(duì)于加工、制造企業(yè)來說，采購成本的合理控制是他們?nèi)〉酶?jìng)爭優(yōu)勢(shì)的一件法寶，降低采購成本成為企業(yè)提高利潤的一個(gè)重要途徑。 實(shí)踐證明，要想提高銷售環(huán)節(jié)的利潤有一定難度，但是在采購環(huán)節(jié)確是相對(duì)容易。一個(gè)企業(yè)供應(yīng)鏈水平的高低，可以是其利潤的搖籃也可以是利潤的墳?zāi)埂?從“十五”以來，隨著我國國民經(jīng)濟(jì)的發(fā)展迅速，對(duì)電力的需求也開始日趨上升。作為輸變電系統(tǒng)中的主要設(shè)備—變壓器行業(yè)也開始飛速發(fā)展。 大發(fā)展帶來了大繁榮，龐大的電力建設(shè)資金給變壓器行業(yè)帶來了機(jī)遇的同時(shí)也帶來了隱患。一大批企業(yè)蜂擁而入，造成企業(yè)“過多過濫”。電力變壓器行業(yè)出現(xiàn)產(chǎn)能過剩。加之，自2008年以來，原材料開始大幅漲價(jià)、能源價(jià)格、運(yùn)輸費(fèi)用以及人力資源成本的上升，推動(dòng)了企業(yè)成本的進(jìn)一步提高。受市場(chǎng)份額不斷縮小競(jìng)爭日益激烈和成本壓力不斷加大的雙重影響，變壓器制造行業(yè)面臨前所未有的挑戰(zhàn)。 作為有著55年發(fā)展歷史的國有大中型企業(yè)，天威保變電氣股份有限公司（簡稱“天威保變”），如何在當(dāng)前激烈的市場(chǎng)競(jìng)爭中解決高成本帶來的壓力，已是當(dāng)前面臨的棘手問題。 筆者認(rèn)為，采購處于整個(gè)供應(yīng)鏈的最上游，是任何生產(chǎn)和消費(fèi)活動(dòng)的先導(dǎo)加強(qiáng)采購成本管理、降低采購成本應(yīng)是當(dāng)前降低企業(yè)成本的重中之重。企業(yè)采購成本中存在的這些問題如果不妥善解決，勢(shì)必會(huì)影響天威保變公司的經(jīng)營狀況。 針對(duì)上述問題，筆者建議，若要進(jìn)行采購成本管理，，應(yīng)當(dāng)摒棄傳統(tǒng)的采購模式，從供應(yīng)鏈各個(gè)環(huán)節(jié)入手來降低成本。主要包括幾方面：如，建立完善采購制度，提高采購效率，加強(qiáng)供應(yīng)商的管理，對(duì)采購品進(jìn)行分類管理，建立采購人員培訓(xùn)制度，提高采購人員素質(zhì)，等。
[Abstract]:With the globalization of the economy, the scope of business operation and procurement has gradually expanded. The global allocation trend of enterprise resources. Purchasing cost is more and more important in the operating cost of enterprise, especially in manufacturing enterprise. Procurement is a strategic link for an enterprise. Reasonable control of purchasing cost is a magic weapon for them to gain competitive advantage, and reducing purchasing cost becomes an important way for enterprises to increase profits. Practice has proved that it is difficult to improve the profit of sales link, but it is relatively easy in purchasing link. The level of supply chain of an enterprise can be the cradle of profit or the grave of profit. Since "15", with the rapid development of China's national economy, the demand for electric power has been rising day by day, and the transformer industry, as the main equipment in the transmission and transformation system, has also begun to develop rapidly. The great development has brought great prosperity, the huge electric power construction fund has brought the opportunity as well as the hidden danger to the transformer industry. A large number of enterprises have flocked in. The power transformer industry has overcapacity. In addition, since 2008, raw materials have started to rise sharply, energy prices, transportation costs and human resources costs have risen. The transformer manufacturing industry is facing unprecedented challenges due to the double influences of shrinking market share and increasing cost pressure. As a large and medium-sized state-owned enterprise with a history of 55 years, how to solve the pressure brought by high cost in the current fierce market competition is a thorny problem faced by Tianwei Baomun Electric Co., Ltd. The author believes that procurement is in the upstream of the entire supply chain and is the forerunner of any production and consumption activity to strengthen procurement cost management. Reducing the purchasing cost should be the most important thing to reduce the enterprise cost at present. If these problems in the enterprise purchase cost are not properly solved, it will inevitably affect the operating condition of Tianwei Baomun Company. In view of the above problems, the author suggests that if we want to manage the purchasing cost, we should abandon the traditional purchasing mode and reduce the cost from all aspects of the supply chain. Improve purchasing efficiency, strengthen supplier management, classify purchasing products, establish purchasing staff training system, improve purchasing staff quality, etc.
【學(xué)位授予單位】：河北大學(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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