本文選題：采購成本控制 + 供應(yīng)鏈��； 參考：《電子科技大學(xué)》2013年碩士論文

【摘要】：進(jìn)入二十一世紀(jì),企業(yè)間的競爭隨著市場經(jīng)濟(jì)的蓬勃發(fā)展變得日益激烈,企業(yè)無論是發(fā)展自主品牌或?yàn)樗舜?都力求以最低的成本制造出讓消費(fèi)者滿意的產(chǎn)品,以便能賺取到維持企業(yè)生存和發(fā)展所需的利潤。一般來說,采購成本在產(chǎn)品總成本中要占到60%左右,制造企業(yè)甚至?xí)_(dá)到70%-80%。因此,有效控制采購成本,可以使企業(yè)的產(chǎn)品更具價(jià)格優(yōu)勢,從而增強(qiáng)企業(yè)競爭力。傳統(tǒng)的采購成本控制方式主要是降低采購價(jià)格,然而隨著市場競爭的加劇,一味的降低采購價(jià)格來控制采購成本的弊端也越來越明顯。如采購價(jià)格的大幅降低導(dǎo)致原材料質(zhì)量問題頻發(fā)；上游企業(yè)因不堪忍受采購價(jià)格下降供貨積極性降低,導(dǎo)致企業(yè)缺貨的情況也屢見不鮮。所以企業(yè)要想在當(dāng)下激烈的競爭中脫穎而出,除了傳統(tǒng)以降低采購價(jià)格的成本控制方法外,更應(yīng)從供應(yīng)鏈的角度出發(fā)進(jìn)行采購成本控制,選擇總成本(TCO)最低的供應(yīng)商,運(yùn)用期貨、租賃來對(duì)沖采購成本風(fēng)險(xiǎn)、籌集資金,降低采購成本,同時(shí)對(duì)產(chǎn)品整個(gè)生命周期進(jìn)行成本控制。通過以上成本控制方法的運(yùn)用,將傳統(tǒng)的采購成本管理進(jìn)行拓展,從而建立新的企業(yè)采購成本控制體系。本文選取老牌家電企業(yè)CH公司為例,對(duì)其展開采購成本控制專題研究,分析其在采購成本控制中存在的問題和原因,同時(shí)通過梳理國內(nèi)外采購成本控制理論和研究成果結(jié)合CH公司現(xiàn)狀,提出了構(gòu)建新的采購成本控制體系,即建立供應(yīng)鏈成本控制體系,以及通過總成本(TCO)最低來選擇和評(píng)價(jià)供應(yīng)商,將期貨、租賃運(yùn)用到大宗物資采購中,對(duì)產(chǎn)品整個(gè)生命周期進(jìn)行成本控制,通過運(yùn)用以上方式實(shí)現(xiàn)對(duì)CH公司采購成本的有效控制。新的采購成本控制體系建立后,雖然無法直接給處于微利行業(yè)的CH公司帶來暴利,但通過新體系的構(gòu)建必將促進(jìn)公司內(nèi)部管理的提升,增強(qiáng)公司產(chǎn)品的競爭力,在公司自身利潤得到保障的同時(shí),帶動(dòng)上下游企業(yè)共同盈利和發(fā)展。
[Abstract]:In the 21 century, with the vigorous development of the market economy, the competition among enterprises becomes increasingly fierce. Whether they are developing their own brands or working for others, they all strive to produce products that satisfy consumers at the lowest cost.In order to earn the necessary profits to sustain the survival and development of the enterprise.In general, purchasing costs account for about 60% of the total cost of the product, and manufacturers can even reach 70-80%.Therefore, the effective control of purchasing costs can make the products of enterprises have more price advantages, thereby enhancing the competitiveness of enterprises.Traditional procurement cost control is mainly to reduce the purchase price, but with the intensification of market competition, the disadvantages of blindly reducing the purchase price to control the procurement cost are becoming more and more obvious.For example, the large reduction of purchasing price leads to the frequent problems of raw material quality; the upstream enterprises suffer from the decline of purchasing price, and the enthusiasm of supply is reduced, which leads to the situation that enterprises are out of stock.Therefore, in order to stand out in the current fierce competition, in addition to the traditional cost control method to reduce the purchase price, enterprises should also control the purchasing cost from the perspective of supply chain and select the lowest supplier with the lowest total cost.Futures and leasing are used to hedge purchase cost risk, raise funds, reduce purchase cost, and control the cost of the whole product life cycle.Through the application of the above cost control methods, the traditional purchasing cost management is extended and a new enterprise purchasing cost control system is established.In this paper, we select Ch Company, an old household appliance enterprise, as an example to study the special topic of purchasing cost control, and analyze its problems and reasons in the process of purchasing cost control.At the same time, by combing the domestic and foreign procurement cost control theory and research results combined with the current situation of Ch company, a new procurement cost control system, namely, the establishment of supply chain cost control system, is put forward.It also selects and evaluates suppliers through the lowest total cost, applies futures and leases to the purchase of large quantities of materials, controls the cost of the whole product life cycle, and realizes the effective control of the purchasing cost of Ch company by using the above methods.After the establishment of the new purchasing cost control system, although it can not directly bring huge profits to Ch company in the small profit industry, but through the construction of the new system, it will promote the promotion of the internal management of the company and enhance the competitiveness of the company's products.In the company's own profits are guaranteed, driving upstream and downstream enterprises common profits and development.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F406.72;F426.6
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本文編號(hào)：1750841