VX電子制造公司采購成本控制研究
本文關(guān)鍵詞: 電子制造公司 采購成本 供應(yīng)商管理 戰(zhàn)略采購 出處:《廣西師范大學(xué)》2017年碩士論文 論文類型:學(xué)位論文
【摘要】:自2015年以來全球經(jīng)濟(jì)進(jìn)一步放緩,VX電子制造公司作為完全的代加工電子制造公司,其相關(guān)業(yè)務(wù)也受到了很大影響。近兩年來,公司出現(xiàn)客戶數(shù)量減少,訂單規(guī)模下降,年銷售額也隨之萎縮的情況,整個(gè)公司經(jīng)營顯得步履維艱。公司出現(xiàn)這樣的危機(jī),除了大環(huán)境下經(jīng)濟(jì)下行的客觀影響,還有就是一方面客戶不斷要求降低價(jià)格,產(chǎn)品報(bào)價(jià)偏高根本就沒法接到客戶訂單,另一方面是不斷上漲的采購成本,使公司幾乎沒有利潤空間可言,失去了持續(xù)生存下去的根本。公司要在如今越來越激烈的市場競爭中生存并可持續(xù)的發(fā)展下去,就必須重視如何“節(jié)流”,尤其是對采購成本的“節(jié)流”,因?yàn)檫@就是在為公司帶來實(shí)實(shí)在在的利潤。面對公司現(xiàn)在的困境處境,管理層也是看到了問題所在并做出明確要求要使公司的采購成本得到每年10%的降低,因此如何采取相關(guān)措施來控制采購成本已經(jīng)刻不容緩。本文通過對VX電子制造公司采購管理現(xiàn)狀的詳細(xì)調(diào)研,采用文獻(xiàn)查閱以及數(shù)據(jù)歸納演繹的方法,分析出該公司存在供應(yīng)商管理不規(guī)范、采購人員業(yè)務(wù)素質(zhì)偏低與物料庫存積壓偏高方面的問題,并有針對性地提出了對VX電子制造公司采購成本控制的四大策略:,(一)實(shí)施戰(zhàn)略性采購;(二)運(yùn)用TCO模型選擇與評價(jià)供應(yīng)商并健全供應(yīng)商的績效評估體系與激勵(lì)機(jī)制;(三)促進(jìn)采購人員管理規(guī)范化;(四)制定有效的采購策略降低庫存積壓。希望通過本文的研究結(jié)果能讓公司理解并樹立正確的觀念,達(dá)到真正理解在生產(chǎn)運(yùn)營管理上供應(yīng)鏈管理與采購成本控制的內(nèi)在含義,制定出卓有成效的措施和制度進(jìn)行采購成本控制,幫助公司解決實(shí)際問題,而不能片面地認(rèn)為降低采購成本就是要求供應(yīng)商降低物料價(jià)格。同樣也希望通過本文研究成果為同類企業(yè)在降低采購成本方面提供一些有益的借鑒。
[Abstract]:Since 2015, the global economy has further slowed down. VX Electronics Manufacturing Company, as a complete processing electronics manufacturing company, its related business has also been greatly affected in the past two years. The number of customers decreased, the size of orders declined, the annual sales volume also shrank, the entire company business appears to be struggling. The company appeared such a crisis, in addition to the economic downturn in the general environment of the objective impact. There is also on the one hand customer demand to reduce the price, the high price of products simply can not receive customer orders, on the other hand is constantly rising procurement costs, so that the company has almost no profit space to speak of. If the company wants to survive and develop continuously in the increasingly fierce market competition, it must pay attention to how to reduce the cost, especially to the purchase cost. Because this is the real profit for the company. Faced with the plight of the company, the management also saw the problem and made a clear request to reduce the purchasing cost of the company by 10% per year. Therefore, how to take relevant measures to control procurement costs has become urgent. Through the detailed investigation of the current situation of procurement management in VX electronic manufacturing companies, this paper adopts the methods of literature review and data induction and deduction. The problems of non-standard supplier management, low quality of purchasing staff and high backlog of material inventory in the company are analyzed. Finally, the paper puts forward four strategies to control the purchasing cost of VX electronic manufacturing company: (1) implement strategic purchasing; (2) using TCO model to select and evaluate suppliers and perfect supplier performance evaluation system and incentive mechanism; (3) to promote the standardization of the management of procurement personnel; (4) develop effective purchasing strategy to reduce inventory backlog. We hope that through the results of this paper, the company can understand and set up the correct concept. To truly understand the inherent meaning of supply chain management and procurement cost control in the production and operation management, to formulate effective measures and systems to control procurement costs, to help companies solve practical problems. But we can not one-sidedly think that reducing the purchasing cost is asking the supplier to reduce the material price. We also hope to provide some useful reference for the similar enterprises in reducing the purchasing cost through the research results of this paper.
【學(xué)位授予單位】:廣西師范大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2017
【分類號(hào)】:F274;F426.6;F406.7
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