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CL公司新品項目采購成本控制研究

發(fā)布時間:2018-06-01 18:49

  本文選題:CL公司 + 預(yù)算 ; 參考:《大連理工大學(xué)》2014年碩士論文


【摘要】:隨著全球經(jīng)濟的一體化,國外的優(yōu)秀管理模式得到有力推廣,國內(nèi)傳統(tǒng)采購理模式也逐步向供應(yīng)鏈采購管理模式轉(zhuǎn)變。采購是企業(yè)經(jīng)營中的一個關(guān)鍵經(jīng)濟活動,在企業(yè)的生存和發(fā)展中起著至關(guān)重要的作用。項目采購是企業(yè)采購的一個重要分支,采購成本控制作為項目采購中的一個關(guān)鍵控制節(jié)點,對項目的成敗起著決定性的重要作用。項目采購重要性正逐步被國人所認識,但項目采購理論和科學(xué)實踐卻還沒有得到進一步推廣。 本文以CL公司的新品項目采購成本控制為研究對象,通過對采購成本控制理論和方法的回顧及對CL公司項目采購成本控制現(xiàn)狀的剖析,首先對CL公司的采購組織架構(gòu)和新產(chǎn)品開發(fā)及采購業(yè)務(wù)流程提出了改善建議,提出了在對新品項目進行充分有效的預(yù)算基礎(chǔ)上控制采購成本;并且從供應(yīng)鏈管理角度出發(fā),在交易費用理論基礎(chǔ)上,對CL公司新品項目采購中電子網(wǎng)絡(luò)采購系統(tǒng)的模型設(shè)計進行了科學(xué)的定性分析;然后運用層次分析法建立數(shù)學(xué)模型,改變CL公司新品項目采購中供應(yīng)商選擇與評價的粗糙簡單的定性判斷模式,并對影響新產(chǎn)品采購成本的相關(guān)方面進行了描述;最后,為保證以上方案的有力執(zhí)行,對CL公司提出了全面的保障建議。綜上,旨在幫助CL公司改進企業(yè)在新產(chǎn)品項目中采購成本控制方面的不足,增強企業(yè)的核心競爭力。同時也希望能對類似的制造型企業(yè)在新品項目采購成本控制方面有所借鑒。
[Abstract]:With the integration of the global economy, the foreign excellent management model has been promoted, and the domestic traditional procurement management model has gradually changed to the supply chain procurement management model. Procurement is a key economic activity in enterprise management, which plays a vital role in the survival and development of enterprises. Project procurement is an important branch of enterprise procurement. As a key control node in project procurement, procurement cost control plays a decisive role in the success or failure of the project. The importance of project procurement is gradually recognized by Chinese people, but the theory and scientific practice of project procurement have not been further popularized. This paper takes the purchase cost control of the new products project of CL Company as the research object, through reviewing the theory and method of purchasing cost control and analyzing the current situation of the project purchase cost control of CL Company. First of all, the paper puts forward some suggestions for improving the purchasing organization structure and new product development and purchasing business process of CL Company, and puts forward the control of purchasing cost on the basis of full and effective budget for the new product project, and from the point of view of supply chain management, the paper puts forward some suggestions on how to control the purchasing cost. On the basis of transaction cost theory, this paper makes a scientific qualitative analysis on the model design of electronic network purchasing system in the purchase of new products of CL Company, and then establishes the mathematical model by using AHP. This paper changes the rough and simple qualitative judgment mode of supplier selection and evaluation in the purchasing of new products of CL Company, and describes the related aspects that affect the purchasing cost of new products. Finally, in order to ensure the implementation of the above scheme, Put forward comprehensive safeguard suggestion to CL company. In summary, the purpose of this paper is to help CL to improve its purchasing cost control in new product projects and enhance its core competitiveness. At the same time, I hope it can be used for reference for similar manufacturing enterprises in the cost control of new products.
【學(xué)位授予單位】:大連理工大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2014
【分類號】:F426.4;F406.7

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