GD公司采购成本控制研究

发布时间：2018-03-26 05:11

本文选题：采购成本　切入点：成本控制　出处：《山东理工大学》2017年硕士论文

【摘要】：随着信息技术的发展和电子产品的普及,时至今日,我国已发展成为全球第一位的电声器件生产加工中心,自行研发并掌握了电声器件从零部件到成品的全部生产技术,并已然形成了电声器件完整的生产工业体系和完善的产业链。近年来,伴随着世界性金融危机的持续蔓延,国内电声行业整体并不乐观。越来越多如GD一样的公司更加意识到采购成本在公司总成本的重要地位,正如同GD公司在采购成本控制方面存在的诸多问题,如供应商的评价与选择问题、采购人员的管理问题等,随着长时间的生产运作,都慢慢的暴露了出来,影响到公司的绩效提升,引起了公司高层的重视与反思。本文以GD公司为研究对象,以供应链理论与TCO采购总成本理论为理论基础。首先对GD公司的采购成本控制现状进行了分析,一方面对公司的采购成本构成进行了说明,另一方面从采购流程、成本控制现状及供应商管理等方面进行了详细介绍。其次,通过上文对采购成本控制现状的分析,发现GD公司在采购成本控制方面存在的问题,并分析其造成原因。最后,通过建立健全GD公司采购成本控制的相关制度及有针对性的对策,来加强GD公司对采购成本的控制,提高采购效率及采购成本管控水平,进而降低公司的总成本,提高公司的竞争力。
[Abstract]:With the development of information technology and the popularization of electronic products, our country has developed into the first production and processing center of electro-acoustic devices in the world, and has developed and mastered the whole production technology of electro-acoustic devices from components to finished products. And has already formed the complete production industrial system and the perfect industrial chain of electro-acoustic devices. In recent years, with the continuous spread of the world financial crisis, More and more companies like GD are more aware of the importance of purchasing cost in the total cost of the company, just as GD company has many problems in the control of purchasing cost. For example, the evaluation and selection of suppliers, the management of purchasing personnel, and so on, have been exposed slowly over a long period of time, which has affected the performance of the company. This paper takes GD Company as the research object, takes supply chain theory and TCO purchasing total cost theory as the theoretical basis. Firstly, the paper analyzes the current situation of GD company's purchasing cost control. On the one hand, it explains the structure of purchasing cost, on the other hand, introduces the purchasing process, cost control status and supplier management in detail. Secondly, through the analysis of the purchasing cost control situation above, This paper finds out the problems existing in the procurement cost control of GD Company, and analyzes the causes. Finally, by establishing and perfecting the relevant system of GD company's purchasing cost control and corresponding countermeasures, we can strengthen the GD company's control of purchasing cost. Improve purchasing efficiency and purchasing cost control level, and then reduce the total cost of the company, improve the competitiveness of the company.
【学位授予单位】：山东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F274;F426.6;F406.7

【参考文献】