【摘要】：在國(guó)內(nèi),受房地產(chǎn)市場(chǎng)調(diào)控的影響,國(guó)家調(diào)控房地產(chǎn)價(jià)格新政的落實(shí)等因素,電梯制造業(yè)的生存和發(fā)展面臨著極大的挑戰(zhàn)。如何在這種背景下,獲取更大的利潤(rùn)空間,謀取長(zhǎng)遠(yuǎn)的發(fā)展,成為電梯制造業(yè)普遍關(guān)注的重點(diǎn)問(wèn)題。 對(duì)于21世紀(jì)典型的加工制造業(yè)來(lái)講,一般平均60%的費(fèi)用用于采購(gòu)(包括原材料和零部件),20%左右的費(fèi)用投入到人力資源管理,剩余的費(fèi)用用于其他(包括生產(chǎn)投入費(fèi)用、財(cái)務(wù)費(fèi)用、研發(fā)費(fèi)用等)。因此,加工制造型企業(yè)成本的主體和核心是采購(gòu)成本,其對(duì)加工制造型企業(yè)的成本控制最具成效,而且影響巨大。如何才能更好地控制企業(yè)的采購(gòu)成本呢?企業(yè)應(yīng)著眼于供應(yīng)鏈的分析,觀察供應(yīng)鏈中是否存在問(wèn)題,要想降低企業(yè)的產(chǎn)品成本,就要從采購(gòu)成本出發(fā),以獲得較大的競(jìng)爭(zhēng)優(yōu)勢(shì)。 本文首先對(duì)課題的研究背景和研究目的意義進(jìn)行了闡述,并總結(jié)了控制采購(gòu)成本對(duì)整個(gè)供應(yīng)鏈的重要作用；其次對(duì)供應(yīng)鏈、供應(yīng)鏈管理及成本控制等相關(guān)理論知識(shí)進(jìn)行了概述,并回顧了國(guó)內(nèi)外研究采購(gòu)成本控制的現(xiàn)狀；再者簡(jiǎn)單介紹了S電梯公司及行業(yè)發(fā)展背景,重點(diǎn)對(duì)S電梯公司采購(gòu)成本控制現(xiàn)狀和存在的問(wèn)題及成因進(jìn)行了剖析；最后給出S電梯公司成本控制策略,分別是原材料的成本控制策略(標(biāo)準(zhǔn)成本模型等)、新品開(kāi)發(fā)與供應(yīng)商選擇策略(QFD等)、實(shí)施合理的降價(jià)方式策略及供應(yīng)商的管理和考核等。 通過(guò)本文的研究,為S電梯公司在采購(gòu)成本控制方面提供理論基礎(chǔ)；為采購(gòu)資源的整合、采購(gòu)流程的規(guī)范化及供應(yīng)商的科學(xué)管理提供依據(jù)；有效地控制并降低采購(gòu)成本,合理地選擇采購(gòu)成本控制策略。也希望對(duì)同行企業(yè)有效控制采購(gòu)成本提供有價(jià)值的參考資料。
[Abstract]:At home, under the influence of the real estate market regulation and the implementation of the new policy of real estate price, the elevator manufacturing industry is facing great challenges. How to obtain more profit space and achieve long-term development in this background has become the focus of general concern in elevator manufacturing industry. For the typical processing industries of the twenty-first century, the average cost of purchasing (including raw materials and spare parts) is about 20 per cent for human resources management, while the remaining costs are used for other (including production inputs), Financial expenses, R & D expenses, etc. Therefore, the main body and core of the cost of processing and manufacturing enterprises is procurement cost, which is most effective and has a great impact on the cost control of manufacturing enterprises. How to better control the procurement costs of enterprises? Enterprises should focus on the analysis of supply chain and observe whether there are problems in the supply chain. In order to reduce the product cost of the enterprise, it is necessary to proceed from the purchase cost in order to obtain a greater competitive advantage. In this paper, the background and significance of the research are described, and the importance of controlling purchasing cost to the whole supply chain is summarized, and the related theoretical knowledge such as supply chain, supply chain management and cost control are summarized. It also reviews the status quo of procurement cost control at home and abroad, introduces the development background of S elevator company and industry, and analyzes the status quo, existing problems and causes of procurement cost control in S elevator company. Finally, the cost control strategy of S elevator company is given, including the cost control strategy of raw material (standard cost model), the strategy of new product development and supplier selection (QFD etc.), the implementation of reasonable price reduction strategy, and the management and assessment of suppliers. Through the research of this paper, it provides the theoretical basis for S elevator company to control the purchasing cost, provides the basis for the integration of procurement resources, the standardization of procurement process and the scientific management of suppliers, effectively controls and reduces the purchasing cost, Reasonable selection of purchasing cost control strategy. We also hope to provide valuable reference materials for peer enterprises to effectively control procurement costs.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F426.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前9條

1 龔利群;;制造企業(yè)采購(gòu)成本控制[J];北方經(jīng)濟(jì);2012年22期

2 顏冬;;論企業(yè)采購(gòu)成本控制的方法和策略[J];當(dāng)代經(jīng)濟(jì);2012年24期

3 孫R，

本文編號(hào)：2164345