基于供應(yīng)鏈的A幕墻企業(yè)采購(gòu)成本控制研究
本文關(guān)鍵詞: 供應(yīng)鏈 采購(gòu)成本控制 供應(yīng)鏈成本管理 幕墻企業(yè) 出處:《華東理工大學(xué)》2017年碩士論文 論文類型:學(xué)位論文
【摘要】:隨著建筑科技的進(jìn)步發(fā)展,幕墻裝飾由于其將建筑美學(xué)、建筑節(jié)能、建筑結(jié)構(gòu)、建筑功能等因素有機(jī)統(tǒng)一的特點(diǎn),在現(xiàn)代建筑中得到了廣泛應(yīng)用,近三十多年我國(guó)幕墻產(chǎn)業(yè)得到了高速發(fā)展。經(jīng)過(guò)長(zhǎng)期的發(fā)展和市場(chǎng)競(jìng)爭(zhēng),目前國(guó)內(nèi)幕墻企業(yè)間的設(shè)計(jì)和施工水平差異性越來(lái)越小,競(jìng)爭(zhēng)日趨激烈。在這種大環(huán)境下,企業(yè)的成本競(jìng)爭(zhēng)力越來(lái)越凸顯其重要的戰(zhàn)略地位,而采購(gòu)成本因?yàn)檎紦?jù)著企業(yè)成本中很大部分的比例,其成本控制水平直接影響著企業(yè)的市場(chǎng)競(jìng)爭(zhēng)能力。當(dāng)前國(guó)內(nèi)企業(yè)在采購(gòu)成本控制方面還存在諸多不足,傳統(tǒng)的采購(gòu)成本管理僅僅是關(guān)注采購(gòu)價(jià)格以及企業(yè)采購(gòu)的內(nèi)部管理成本,很少關(guān)注外部供應(yīng)鏈的整體成本,不利于總體成本的降低,已無(wú)法滿足企業(yè)發(fā)展的需要。從供應(yīng)鏈角度進(jìn)行成本控制,擴(kuò)展采購(gòu)成本降低的新來(lái)源,已經(jīng)成為當(dāng)今企業(yè)獲得競(jìng)爭(zhēng)優(yōu)勢(shì)的新突破點(diǎn)。本文從供應(yīng)鏈理論和采購(gòu)成本控制理論入手,以A幕墻企業(yè)為例,分析其采購(gòu)成本管理現(xiàn)狀,提出其存在的問(wèn)題,探討造成這些問(wèn)題的原因,在此基礎(chǔ)上對(duì)A公司構(gòu)建了基于供應(yīng)鏈的采購(gòu)成本管理體系方案,并通過(guò)該方案實(shí)施后預(yù)期采購(gòu)成本的降低進(jìn)行了應(yīng)用效果對(duì)比。通過(guò)實(shí)施基于供應(yīng)鏈的采購(gòu)成本控制體系,開拓采購(gòu)成本降低的新來(lái)源,能進(jìn)一步降低企業(yè)的總體采購(gòu)成本,從而提升企業(yè)的成本競(jìng)爭(zhēng)力。通過(guò)本課題研究,筆者希望能對(duì)幕墻及類似企業(yè)的采購(gòu)成本控制提供一定的參考價(jià)值。
[Abstract]:With the development of architectural science and technology, curtain wall decoration has been widely used in modern architecture because of its organic unity of architectural aesthetics, architectural energy saving, architectural structure, architectural function and so on. In recent 30 years, curtain wall industry in China has been developing at a high speed. After long-term development and market competition, the difference of design and construction level between domestic curtain wall enterprises is becoming smaller and smaller. Competition is becoming more and more intense. In this environment, the cost competitiveness of enterprises more and more highlights its important strategic position, and procurement costs because of occupying a large proportion of the costs of enterprises. The level of cost control has a direct impact on the competitiveness of the market. At present, there are still many deficiencies in the procurement cost control of domestic enterprises. The traditional procurement cost management only focuses on the purchase price and the internal management cost of the enterprise procurement, and pays little attention to the overall cost of the external supply chain, which is not conducive to the overall cost reduction. Can not meet the needs of enterprise development. From the point of view of supply chain cost control, expand the new source of procurement cost reduction. This paper starts with supply chain theory and procurement cost control theory, taking A curtain wall enterprise as an example, analyzes the current situation of procurement cost management and puts forward its existing problems. On the basis of discussing the causes of these problems, a supply chain based purchasing cost management system is constructed for A Company. And through the implementation of the program to reduce the expected procurement costs to compare the results of the application. Through the implementation of supply chain based procurement cost control system to open up a new source of procurement cost reduction. Through the research of this subject, the author hopes to provide a certain reference value for the curtain wall and similar enterprises procurement cost control.
【學(xué)位授予單位】:華東理工大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2017
【分類號(hào)】:F274;F426.92;F406.7
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