基于供应链视角的A汽车制造公司采购成本控制研究

发布时间：2018-01-08 00:12

本文关键词：基于供应链视角的A汽车制造公司采购成本控制研究　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着科技日新月异、经济全球化步伐的加快以及电子商务的迅速发展,企业面临交货期的进一步缩短、提高产品质量的稳定性和一致性、改善企业服务质量、满足客户多品种、小批量的个性化需求和降低供应链成本的全球化市场竞争挑战。目前,企业竞争实际上就是供应链的竞争,乘用车产业发展到今天,竞争也日趋国际化。随着中国乘用车产业的质量上升和性价比的提高,欧美、日本甚至印度都在中国设立了采购中心,全面实施零部件的全球采购战略,因此,供应链之间的争夺会更加激烈。在此背景下,企业如何根据供应链管理的思想理论与方法,充分利用企业内部资源管理,如何优化供应链成本控制,以提升自身核心竞争力,赢得竞争优势,就显得十分重要。论文首先介绍了供应链采购成本控制的基本理论,如采购成本控制方法、采购成本控制及其思想的演变、供应链与供应链管理的含义、供应商早期介入、供应链管理的方法以及供应链环境下采购成本控制策略等;以A汽车制造公司为研究对象,对其供应链采购成本控制现状进行了分析,找出了其中零部件缺乏核心供应商和分级管理,成本价格体系不完善,采用分散采购方式,原材料采购成本较高等问题,并对产生这些问题的深层次原因进行了分析;在此基础上,提出了A公司供应链采购成本控制的优化对策,结合零部件属性,采用不同的选择与评价标准;建立合理的成本价格体系;加强合格供应商的数量控制,建立核心供应商;对供应商实行分级管理;采用联合采购,获取规模效益,降低采购成本。
[Abstract]:With the rapid development of science and technology, the acceleration of economic globalization and the rapid development of electronic commerce, enterprises are faced with further shortening of delivery time, improve the stability and consistency of product quality, and improve the quality of service. At present, enterprise competition is actually the competition of supply chain, and passenger car industry has developed to today. The competition is becoming more and more internationalized. With the improvement of the quality of China's passenger car industry and the improvement of cost-effective, Europe, America, Japan and even India have set up procurement center in China to implement the global procurement strategy of parts and components in an all-round way. The competition between the supply chain will be more fierce. Under this background, how to make full use of the internal resources management and how to optimize the supply chain cost control according to the theory and method of supply chain management. In order to improve their core competitiveness and win the competitive advantage, it is very important. Firstly, the paper introduces the basic theory of supply chain procurement cost control, such as procurement cost control methods. The evolution of purchasing cost control, the meaning of supply chain and supply chain management, the early involvement of suppliers, the method of supply chain management and the purchasing cost control strategy under supply chain environment, etc. Taking A automobile manufacturing company as the research object, this paper analyzes the current situation of purchasing cost control in its supply chain, and finds out that the components lack of core suppliers and hierarchical management, and the cost and price system is not perfect. The problems such as the high cost of raw material purchasing and the deep causes of these problems are analyzed by using the method of decentralized purchasing. On the basis of this, the paper puts forward the optimization countermeasures of purchasing cost control in supply chain of A Company, and adopts different selection and evaluation criteria combined with the attributes of parts and components. Establish a reasonable cost and price system; Strengthen the quantity control of qualified suppliers and establish core suppliers; Implement hierarchical management on suppliers; Use joint procurement to achieve economies of scale and reduce procurement costs.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.7

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