基于TCO的Y公司采购成本控制研究

发布时间：2018-03-21 21:32

本文选题：所有权成本　切入点：采购成本　出处：《华东理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：在企业的整体产品成本构成中,采购的原材料及零部件的成本占企业总成本的比例很高。传统的采购成本分析均集中考虑供应商价格因素而忽略其他成本。因此,如何对制造企业的成本构成进行准确的分解,进而针对性地进行成本控制是一个亟待解决的重要问题。本文应用TCO(Total Cost of Ownership),从所有权成本角度要求企业在采购过程中要考虑到发生成本的所有活动,即采购前、采购中、采购后。本文以此为出发点,分析了 Y公司的总采购成本的构成,结合Y公司的采购成本管理的现状及存在的问题,总结了 Y公司采购成本控制的必要性,从采购方、供应商、外部环境、供应市场四个角度分析了 Y公司采购成本高的因素,总结了三个影响Y公司采购成本的原因,即采购管理体系不合理、采购成本控制方法不恰当、供应商选择方法不准确。并制定了针对性的解决方案,即建立完善的采购成本控制体系、应用合理的成本控制方法、基于TCO选择供应商。随后通过实证研究,将Y公司采购占比最大的电解镍作为研究对象,通过历史发生的数据建立监测模型,对上述策略进行验证,达到控制采购成本的目的。相比传统采购成本控制,TCO更能反映企业的真实成本,能为企业制定采购成本管理策略提供科学的方法,也能为企业选择正确的供应商提供客观的依据。
[Abstract]:In the whole product cost composition of the enterprise, the cost of the raw materials and parts purchased is very high in the total cost of the enterprise. The traditional analysis of the purchasing cost all focus on the supplier price factor and ignore the other costs. How to decompose the cost composition of manufacturing enterprises accurately, Therefore, cost control is an important problem to be solved. In this paper, TCO(Total Cost of ownership cost is applied to require enterprises to take into account all the activities in the purchasing process, that is, before purchasing, in purchasing, After purchasing, this paper analyzes the composition of the total purchasing cost of company Y, and sums up the necessity of the cost control of the purchase of company Y according to the current situation and the existing problems of the management of the cost of purchasing in company Y, from the point of view of the purchasing side, the author points out that it is necessary to control the purchasing cost of the company. This paper analyzes the high purchasing cost factors of Y Company from four angles: supplier, external environment and supply market, and summarizes three reasons that affect the purchasing cost of Y Company, that is, the unreasonable purchasing management system, the inappropriate method of purchasing cost control. The method of supplier selection is not accurate, and a targeted solution is made, that is, to establish a perfect purchasing cost control system, to apply reasonable cost control methods, and to select suppliers based on TCO. Taking electrolytic nickel, which is the largest purchase ratio of Y Company, as the research object, the monitoring model is established through the historical data, and the above strategy is verified. Compared with the traditional procurement cost control, TCO can reflect the real cost of the enterprise, and can provide a scientific method for the enterprise to formulate the purchasing cost management strategy. Also can provide the objective basis for the enterprise to choose the correct supplier.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F274;F426.31;F406.72

【相似文献】