行车记录仪行业采购成本控制研究

发布时间：2018-03-31 16:17

本文选题：所有权总成本　切入点：行车记录仪行业　出处：《深圳大学》2017年硕士论文

【摘要】：由于环境治理和人民币贬值等原因,导致原材料价格上涨,中国制造企业生产的产品总成本不断增加,制造企业的生存越来越困难。由于生产厂家没有在最终产品上标配行车记录仪,而是由客户自行选购,因此价格成为客户是否安装行车记录仪的关键,行车记录仪的采购成本控制是生产厂家能否生存的关键。降低成本是企业的“第三利润源泉”,成本控制问题成为了企业考虑的重点问题之一,这直接影响到了行车记录仪行业的发展。行车记录仪是规范驾驶人员按章、按规行车驾驶提供自律行为的影响依据,是对行驶过程中情况的真实记录,可以为驾驶人员提供有、无过失的法律依据。行车记录仪的使用可以为交警执法人员准确、快速处理交通事故提供可靠真实的证据来源。随着汽车车辆爆发式的增加,车祸事故越来越多,行车记录仪销量激增,大量的生产厂商进入这个行业,市场竞争日益激烈,控制成本来增加利润就显得尤为重要。而行车记录仪的成本主要来自采购成本,加强采购成本的管理和控制,能够有效降低行车记录仪的总成本,提高经济效益。本文分析了行车记录仪行业采购成本现状,采购中存在问题,并对行车记录仪企业采购的物料进行分类,提出不同的物料运用不同的采购策略。行车记录仪所使用的物料中,并不是所有的物料都适用于TCO模型,通过对行车记录仪物料的特征和TCO模型的分析,得出在行车记录仪采购的物料中,战略型物料、瓶颈型物料和杠杆型物料可用所有权总成本模型进行分析。本文应用TCO概念,量化采购成本,建立所有权总成本模型,为行车记录仪企业采取相关措施来控制采购成本提供理论依据。本文从所有权总成本的角度,以A公司为案例进行研究,对企业所有权总成本最小化进行了探讨,应用所有权总成本模型来为A公司选择低成本的供应商,运用TCO来衡量懫购成本的优势,可以更加全面、客观的衡量给公司带来的总拥有成本,从而提供更优的决策给公司带来更低的成本,从而提高利润。
[Abstract]:As a result of environmental control and the devaluation of the renminbi, the prices of raw materials have risen, and the total cost of products produced by Chinese manufacturing enterprises has been increasing. The survival of manufacturing enterprises is becoming more and more difficult. Because manufacturers do not standard CarLog on the final product, instead of purchasing it by customers themselves, price becomes the key to whether or not to install CarLog. The purchase cost control of CarLog is the key to the survival of the manufacturer. Reducing the cost is the "third profit source" of the enterprise, and the cost control problem has become one of the key issues considered by the enterprise. This has a direct impact on the development of the CarLog industry. CarLog is the basis for standardizing drivers' behavior according to regulations and providing self-discipline for driving according to regulations. It is a true record of the situation in the course of driving and can provide drivers with information. The use of CarLog can provide a reliable and true source of evidence for traffic police law enforcement officers to deal with traffic accidents accurately and quickly. CarLog sales have soared, a large number of manufacturers have entered the industry, and market competition is becoming increasingly fierce. It is particularly important to control costs to increase profits. The cost of CarLog comes mainly from procurement costs. Strengthening the management and control of purchasing cost can effectively reduce the total cost of CarLog and increase economic benefit. It also classifies the materials purchased by CarLog enterprises and puts forward different purchasing strategies for different materials. Not all of the materials used in CarLog are suitable for TCO model. By analyzing the characteristics of CarLog materials and the TCO model, it is concluded that the total cost model of available ownership of strategic materials, bottleneck materials and leveraged materials in the materials purchased by CarLog is analyzed. This paper applies the concept of TCO. Quantifying purchasing cost, establishing total cost model of ownership, providing theoretical basis for carlog enterprises to take relevant measures to control purchasing cost. This paper, from the angle of total cost of ownership, takes A Company as a case study. This paper discusses the minimization of the total cost of enterprise ownership, applies the total cost of ownership model to select low-cost suppliers for company A, and uses TCO to measure the advantages of purchasing cost, which can be more comprehensive. Objective measurement of the total cost of ownership for the company, thus providing better decisions to bring lower costs to the company, thereby increasing profits.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.72

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