H公司原料采购成本控制研究

发布时间：2018-02-22 01:13

本文关键词： 采购管理采购成本控制总所有成本　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：伴随着科学技术的进步以及市场经济的不断发展,原料药行业逐渐升温。目前我国是世界排名位列前三的原料药生产国,同时占据全球最大原料药出口国的地位,原料药市场份额达到世界原料药市场份额的22%。在如此激烈的市场竞争中,国内原料药行业的主要问题也日渐突出,即生产成本过高,压缩了应有的利润空间。在原料药行业生产成本中,被称作“第三利润源”的采购成本一项就占到了总成本的80%左右,因此,如何控制我国原料药企业的原料采购成本成为重要的研究课题。本文以H原料药公司为研究对象,以总所有成本理论、供应链管理理论等相关理论为指导思想,采用文献分析法、实地调研法、案例分析法等科学研究方法,对H公司的原料采购成本问题进行了深入且系统的研究。本文首先对研究的背景与研究问题的提出作出了介绍;其次,通过分析国内外相关文献及相关理论系统梳理了采购成本发展的基本情况,为案例研究提供理论支撑;再次,本文引入H原料药公司为研究对象,基于总所有成本理论对H公司的采购总所有成本进行分析,识别出H公司采购成本偏高是由采购价格成本、资金成本、沟通成本偏高等问题导致,并进一步分析了上述主要成本问题的影响因素;最后,本文通过对问题影响因素的分析,针对性地提出了H公司原料采购成本控制的优化方案,例如基于供应链管理思想与供应商建立“双赢”的合作关系,采用总公司集中采购、省内分公司联合代采等采购方式,全面运用企业信息系统系统提升采购效率等。本文通过对H公司原料采购成本的研究分析,旨在探索其目前原料采购成本控制上面临的主要问题,并寻找可能的优化途径与具体方案,使其原料采购成本控制得以改善,在提高公司利润空间的同时,提升公司产品的行业竞争优势,以期为与H公司情况类似的原料药企业提供借鉴,为我国原料药行业的快速发展提供帮助。
[Abstract]:With the progress of science and technology and the continuous development of the market economy, the API industry is gradually warming up. At present, China is ranked among the top three producers of API in the world and occupies the position of the largest exporter of API in the world. The market share of API has reached 22% of the world market share of API. In such fierce market competition, the main problems in the domestic API industry have become increasingly prominent, that is, the production costs are too high. The cost of procurement, called the third profit source, accounts for about 80% of the total cost. How to control the purchasing cost of raw materials in Chinese API enterprises has become an important research topic. This paper takes H API Company as the research object, takes the total cost theory, supply chain management theory and other related theories as the guiding ideology. By using the methods of literature analysis, field investigation, case analysis and other scientific research methods, this paper makes a deep and systematic study on the purchasing cost of raw materials in H Company. Firstly, this paper introduces the background of the research and puts forward the research problems. Secondly, through the analysis of domestic and foreign relevant literature and related theoretical system combing the basic situation of procurement cost development, to provide theoretical support for the case study. Thirdly, this paper introduces H API Company as the research object. Based on the theory of total cost, this paper analyzes the total cost of purchasing in H Company, and finds out that the high cost of purchasing in H Company is caused by the high cost of purchase price, capital cost, communication cost, etc. Finally, through the analysis of the influencing factors of the above main cost problems, this paper puts forward the optimization scheme of H Company's raw material purchasing cost control pertinently through the analysis of the influencing factors. For example, based on the idea of supply chain management, establishing a "win-win" cooperative relationship with suppliers, adopting centralized purchasing by head office and joint purchasing by branch offices in the province, etc. Through the research and analysis of the raw material purchasing cost of H Company, this paper aims to explore the main problems in the cost control of the raw material purchase. And find out the possible optimization way and concrete plan, make its raw material purchase cost control to be improved, improve the company's profit space, at the same time, enhance the industry competitive advantage of the company's products. In order to provide reference for the similar situation with H company, and to provide help for the rapid development of our country's API industry.
【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】：F426.72;F406.7

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