發(fā)布時(shí)間：2018-03-11 09:32

  本文選題：外包模式　切入點(diǎn)：A制造企業(yè)　出處：《石河子大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：當(dāng)前經(jīng)濟(jì)發(fā)展的全球化以及日益精細(xì)的國(guó)際社會(huì)分工推動(dòng)著世界上各個(gè)行業(yè)的競(jìng)爭(zhēng)日趨激烈，，而在國(guó)內(nèi)也加快了經(jīng)濟(jì)結(jié)構(gòu)調(diào)整和社會(huì)主義市場(chǎng)經(jīng)濟(jì)轉(zhuǎn)型的步伐，我國(guó)制造企業(yè)在大力開(kāi)拓產(chǎn)品市場(chǎng)提高規(guī)模效益的同時(shí)面臨著降低成本的壓力。在沒(méi)有硝煙的商場(chǎng)戰(zhàn)爭(zhēng)中企業(yè)在實(shí)現(xiàn)自身生存和發(fā)展的基礎(chǔ)上，為保持、提高其在市場(chǎng)上的核心競(jìng)爭(zhēng)力，不僅要著眼于企業(yè)自身自造資源角度實(shí)現(xiàn)優(yōu)化、提升企業(yè)制造資源的價(jià)值度，更要學(xué)會(huì)“借東風(fēng)”，通過(guò)借助于其他企業(yè)的優(yōu)勢(shì)資源降低營(yíng)運(yùn)成本并提升產(chǎn)品質(zhì)量，作為第三利潤(rùn)的來(lái)源，業(yè)務(wù)外包為企業(yè)、社會(huì)提供了巨大的經(jīng)濟(jì)效益和社會(huì)效益，其重要性為企業(yè)和管理人士所共識(shí)，實(shí)行產(chǎn)品業(yè)務(wù)外包已是眾多企業(yè)進(jìn)行業(yè)務(wù)管理、成本減負(fù)的重要模式，然而僅僅局限于企業(yè)內(nèi)部成本控制的傳統(tǒng)成本管理理念和管理方法，已經(jīng)不適用于外包模式下的成本控制體系。業(yè)務(wù)外包模式下的供應(yīng)鏈成本管理既要對(duì)本公司生產(chǎn)需求部門(mén)的成本予以考慮，又要結(jié)合業(yè)務(wù)供應(yīng)商情況進(jìn)行成本控制，此外本行業(yè)競(jìng)爭(zhēng)對(duì)手以及發(fā)展宏觀環(huán)境等因素對(duì)供應(yīng)鏈成本的影響也不容小覷。 本研究以我國(guó)典型制造企業(yè)A公司為實(shí)證研究對(duì)象，近幾年隨著我國(guó)廣闊消費(fèi)市場(chǎng)的開(kāi)拓，該企業(yè)基于市場(chǎng)擴(kuò)大化戰(zhàn)略與成本降低的雙重壓力，將非核心業(yè)務(wù)實(shí)行了外包，并且業(yè)務(wù)外包模式逐漸成為企業(yè)發(fā)展的重要經(jīng)營(yíng)戰(zhàn)略和戰(zhàn)略管理的發(fā)展模式，在此基礎(chǔ)上探究該A企業(yè)外包模式下供應(yīng)鏈成本管理的相關(guān)問(wèn)題。本研究在作業(yè)成本理論和目標(biāo)成本理論的指導(dǎo)下對(duì)國(guó)內(nèi)外供應(yīng)鏈管理的相關(guān)理論及其研究動(dòng)態(tài)進(jìn)行了梳理，并結(jié)合本研究的內(nèi)容對(duì)制造企業(yè)供應(yīng)鏈、供應(yīng)鏈管理、成本管理以及外包模式等概念予以了界定；針對(duì)A公司業(yè)務(wù)外包的環(huán)節(jié)、方式對(duì)其外包供應(yīng)鏈成本的內(nèi)外影響因素進(jìn)行了分析，具體涉及外包商、行業(yè)競(jìng)爭(zhēng)對(duì)手、宏觀環(huán)境等外部因素以及公司戰(zhàn)略、業(yè)務(wù)格局等內(nèi)部影響因素；在以上分析的基礎(chǔ)上對(duì)A公司當(dāng)前外包供應(yīng)鏈成本的管理現(xiàn)狀和問(wèn)題有針對(duì)性的予以研究，為實(shí)現(xiàn)對(duì)A公司對(duì)供應(yīng)鏈成本減少5%的成本控制目標(biāo)，以成本供應(yīng)管理理論——目標(biāo)成本理論和ABC作業(yè)成本理論——為指導(dǎo)對(duì)本次研究對(duì)象的外包供應(yīng)鏈成本的管理作出優(yōu)化，基于制造企業(yè)核心業(yè)務(wù)競(jìng)爭(zhēng)力的增強(qiáng)和企業(yè)外包風(fēng)險(xiǎn)的降低，并從戰(zhàn)略規(guī)劃、隊(duì)伍配置、管理策略以及數(shù)據(jù)體系規(guī)范等方面對(duì)A公司作出管理的思考，最后以A公司X電路板外包為案例對(duì)其供應(yīng)鏈管理進(jìn)行評(píng)價(jià)。
[Abstract]:At present, the globalization of economic development and the increasingly fine division of labor in international society promote the increasingly fierce competition in all sectors of the world, and at home they have also accelerated the pace of economic restructuring and the transformation of the socialist market economy. Chinese manufacturing enterprises are facing the pressure of reducing costs while vigorously developing the product market to improve their economies of scale. In the war of shopping malls without gunpowder smoke, enterprises are realizing their own survival and development on the basis of maintaining, To improve its core competitiveness in the market, it is necessary not only to optimize the enterprise's own self-made resources, but also to enhance the value of the enterprise's manufacturing resources. We should learn to "learn from Dongfeng", reduce operating costs and improve product quality by virtue of the superior resources of other enterprises. As a source of third profit, business outsourcing has provided enormous economic and social benefits to enterprises and society. The importance of product outsourcing has been recognized by enterprises and managers. It is an important mode of business management and cost reduction for many enterprises. However, it is only limited to the traditional cost management concept and management method of internal cost control. The supply chain cost management under the outsourcing mode should not only consider the cost of the production demand department of our company, but also combine with the situation of the business supplier to control the cost. In addition, the industry competitors and the development of macro-environment factors on supply chain costs can not be underestimated. This study takes A Company, a typical manufacturing enterprise in China, as an empirical research object. In recent years, with the development of China's vast consumer market, the company has outsourced non-core business based on the dual pressure of market expansion strategy and cost reduction. And business outsourcing mode has gradually become an important business strategy and strategic management development model of enterprise development. Under the guidance of activity-based cost theory and target cost theory, this study combs the relevant theories and research trends of supply chain management at home and abroad under the guidance of activity-based cost theory and target cost theory. Combined with the contents of this study, the concepts of supply chain, supply chain management, cost management and outsourcing mode of manufacturing enterprises are defined. The paper analyzes the internal and external factors of outsourcing supply chain cost, including outsourcing firms, industry competitors, macro environment and internal factors such as company strategy, business pattern and so on. On the basis of the above analysis, this paper studies the current situation and problems of outsourcing supply chain cost management in A Company, in order to achieve the cost control goal of reducing supply chain cost by 5% to A Company. Under the guidance of cost supply management theory, target cost theory and ABC activity-based cost theory, the cost management of outsourcing supply chain is optimized. Based on the enhancement of core business competitiveness of manufacturing enterprises and the reduction of outsourcing risk, and from the strategic planning, team configuration, management strategy and data system specifications, the management of company A is considered. Finally, A company X circuit board outsourcing as a case to evaluate its supply chain management.
【學(xué)位授予單位】：石河子大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F425;F406.72

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