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政興公司工程項目物資采購風險管理研究

發(fā)布時間:2018-03-13 15:20

  本文選題:項目管理 切入點:采購管理 出處:《吉林大學》2015年碩士論文 論文類型:學位論文


【摘要】:隨著社會主義市場經(jīng)濟的發(fā)展,特別是在我國加入WTO之后,國民經(jīng)濟進一步融入到國際經(jīng)濟活動中,在全球范圍內(nèi),各種生產(chǎn)要素調(diào)高了配置、結(jié)構(gòu)調(diào)整的速度。我國企業(yè)需要適應不斷變化的外部環(huán)境,同時也面臨著越來越激烈的競爭。為了應對日益復雜的國際市場挑戰(zhàn),我國不斷推廣新型技術(shù),建立科學市場制度,嚴格執(zhí)行,規(guī)范經(jīng)濟秩序,企業(yè)也在強化內(nèi)部管理,努力實現(xiàn)收入增長。但目前來說,外界競爭壓力過大,我國企業(yè)絕大多數(shù)都是通過挖潛資源,實現(xiàn)降本增效,,從而提高盈利能力。在企業(yè)各項生產(chǎn)要素中,對成本有最大影響的是采購成本,為此,采購管理已經(jīng)日益成為各類建設公司內(nèi)部有效的盈利方式。在大型建設企業(yè)中,控制采購風險等同于控制了生產(chǎn)、建設、市場營銷等方面的風險源。建設企業(yè)各類承建項目涉及到采購管理計劃制定、采購需求核算、庫存規(guī)劃、驗收儲存、資金使用等工作的各個方面,所以在項目管理中,成本核算成為了企業(yè)管理的重點。未來,如何優(yōu)化庫存數(shù)量、制定采購計劃、確定一個合理的采購價格,從而降低采購成本,是提高盈利能力的有效途徑,F(xiàn)代電子商務發(fā)展快速發(fā)展,外部競爭、經(jīng)濟轉(zhuǎn)型等因素也在不斷影響,所以企業(yè)只有借助現(xiàn)代先進的管理技術(shù),再加上信息技術(shù)支持,進一步規(guī)范現(xiàn)有的采購工作流程,從而減輕乃至避免采購風險,實現(xiàn)綜合效益的最大化。 基于上述背景,本文以政興公司項目建設物資采購管理現(xiàn)狀作為研究對象,對采購工作中存在的風險進行探究。首先給出了本文的研究背景,引出本文的研究目的與研究意義,即改進、完善項目物資采購風險管理,并對同行業(yè)其它類型物資采購管理產(chǎn)生借鑒作用;進而闡述了物資采購、風險管理等理論,建立了本文的理論基礎;然后在該理論框架的基礎上,對政興公司當前項目采購管理工作進行描述,分別從項目前期、項目過程等方面對風險點進行闡述,從中找出其采購管理工作存在的問題;進而結(jié)合政興公司采購工作特征,運用現(xiàn)代采購管理理論提出了采購管理風險控制的策略,包括風險識別、風險控制等措施,從而為政興公司建立了的新的、科學合理的采購管理方案,最后進行了總結(jié)與展望,總結(jié)了本文工作,提出了未來研究方向。
[Abstract]:With the development of the socialist market economy, especially after China's entry into WTO, the national economy is further integrated into international economic activities. On a global scale, various factors of production have been upgraded. The speed of structural adjustment. Enterprises in our country need to adapt to the changing external environment, and at the same time face more and more fierce competition. In order to cope with the increasingly complex challenges of the international market, our country has continuously promoted new technologies and established scientific market systems. Strictly enforcing, standardizing economic order, enterprises are also strengthening their internal management and striving to achieve revenue growth. But at present, the external competition pressure is too great. Most of our enterprises have achieved cost reduction and efficiency gains through tapping potential resources. In order to improve profitability. Among the factors of production, procurement cost is the biggest impact on the cost. For this reason, procurement management has increasingly become an effective way to make profits within all kinds of construction companies. Controlling purchasing risk is equivalent to controlling the risk source of production, construction, marketing, etc. All kinds of construction projects of construction enterprise involve purchasing management plan making, purchasing demand accounting, inventory planning, acceptance and storage, etc. In the project management, cost accounting has become the focus of the enterprise management. In the future, how to optimize the inventory quantity, draw up the purchase plan, determine a reasonable purchase price, so as to reduce the purchasing cost. It is an effective way to improve profitability. The rapid development of modern electronic commerce, external competition, economic transformation and other factors are also constantly affecting, so enterprises can only rely on modern advanced management technology, plus the support of information technology. Further standardize the existing procurement workflow to reduce or even avoid procurement risks, and achieve the maximum of comprehensive benefits. Based on the above background, this paper takes the current situation of procurement management of construction materials in Zhengxing Company as the research object, and probes into the risks existing in the procurement work. First, the research background of this paper is given. The purpose and significance of this paper are to improve and perfect the risk management of project material procurement, and to provide reference for other types of material procurement management in the same industry, and then expatiate on the theory of material procurement and risk management. On the basis of the theoretical framework, this paper describes the current project procurement management of Zhengxing Company, and expounds the risk points from the aspects of the project Prophase and the project process, respectively. In this paper, we find out the problems existing in the procurement management, and then combine the characteristics of the procurement work of Zhengxing Company, and put forward the risk control strategies of procurement management, including risk identification, risk control and so on, using the modern purchasing management theory. Therefore, a new, scientific and reasonable purchasing management scheme has been established for Zhengxing Company. Finally, this paper summarizes the work of this paper and puts forward the research direction in the future.
【學位授予單位】:吉林大學
【學位級別】:碩士
【學位授予年份】:2015
【分類號】:TU71;F274

【參考文獻】

相關(guān)期刊論文 前10條

1 張永文;;企業(yè)物資采購效益審計初探[J];價值工程;2010年18期

2 黃慧Y

本文編號:1606961


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