CM公司化工原料采购成本控制研究

发布时间：2018-05-27 21:52

本文选题：采购成本 + 总拥有成本　；参考：《重庆理工大学》2017年硕士论文

【摘要】：自2008年金融危机以来,世界各国的经济都受到了不同程度上的影响。我国正值去产能的经济转型期,此时更是一次艰巨的挑战。在各种政策的治理下,中国经济虽然增长势头已经止跌回升了,但是尚未出现全面改善。目前制造业缓慢复苏,企业进入更新设备的周期,判断制造业投资大规模复苏还为时尚早,并没有很强的内生动力。另外,中国的突出通胀压力来自原材料价格的暴涨,企业的成本压力巨大,哪怕无法将上游压力全部转嫁,也在慢慢渗透入下游价格中。而靠期货和库存拉起来的原材料价格飙升,对实体经济的伤害正在逐渐显现出来。在目前低迷的经济形势下,制造型企业面临着严峻挑战。化肥行业中,传统的采购成本控制手段仅以价格为导向,往往不能长期有效的降低成本;而在建立长期合作关系的前提下,以合作为导向,可实现采购成本的有效控制和供需双方的互利共赢,从而提高企业竞争力。本文以CM公司化肥生产的化工原料采购成本为研究对象,利用TCO总拥有成本对其进行数据分析,找出问题所在,再在供应链管理理论的基础上提出了针对性的解决方案。首先在第一章介绍了本文的研究意义、内容和国内外研究现状;第二章主要介绍了本论文的相关概念和理论基础;第三章,运用TCO模型分析CM公司采购成本现状,找出其存在主要问题和主要动因;第四章,针对第三章发现的问题提出了采购成本控制的具体解决方案,如实施“内外合并购买量”的采购方式等;在第五章,为了保障解决方案的有效实施,提出了辅助性的建议,并量化了节约的成本金额;最后,第六章总结了本文的研究不足。本论文通过研究CM公司化工原料的采购成本控制,旨在探索CM公司化工原料采购成本控制策略与措施,降本增效,提高CM公司的竞争力,也为我国化肥行业化工原料的采购成本控制提供借鉴。
[Abstract]:Since the 2008 financial crisis, the world's economies have been affected to varying degrees. Our country is in the economic transition period that goes production capacity, at this time is an arduous challenge. Under various policies, China's economic growth has stopped falling and picked up, but it has not yet improved overall. At present, the slow recovery of manufacturing industry, enterprises into the cycle of upgrading equipment, it is still too early to judge the large-scale recovery of manufacturing investment, and there is no strong endogenous motivation. In addition, China's prominent inflationary pressures come from soaring raw material prices, and the cost pressures on companies are so great that even if they cannot pass on all the upstream pressures, they are slowly infiltrating downstream prices. The real economy is being hurt by soaring prices of raw materials driven by futures and inventories. In the current economic downturn, manufacturing enterprises are facing severe challenges. In chemical fertilizer industry, the traditional means of purchasing cost control are only price-oriented, often can not effectively reduce costs for a long time, but under the premise of establishing long-term cooperative relationship, the traditional means of procurement cost control are guided by cooperation. It can realize the effective control of purchasing cost and the mutual benefit of both supply and demand, so as to improve the competitiveness of enterprises. In this paper, the purchasing cost of chemical raw materials in chemical fertilizer production of CM Company is taken as the research object. The data of the purchase cost of chemical raw materials produced by CM Company is analyzed by using the total cost of ownership of TCO to find out the problem, and then a targeted solution is put forward on the basis of the theory of supply chain management. The first chapter introduces the significance of this paper, content and domestic and foreign research status; the second chapter mainly introduces the related concepts and theoretical basis of this paper; the third chapter, the use of TCO model to analyze the current situation of CM procurement costs, To find out its main problems and main reasons; chapter four, in view of the problems found in chapter III, proposed specific solutions to procurement cost control, such as the implementation of "internal and external combined purchase volume" procurement methods; in the fifth chapter, In order to ensure the effective implementation of the solution, this paper puts forward some supplementary suggestions and quantifies the cost savings. Finally, the sixth chapter summarizes the deficiency of this paper. By studying the cost control of chemical raw materials of CM Company, this paper aims to explore the strategies and measures to control the purchasing cost of chemical raw materials of CM Company, to reduce cost and increase efficiency, and to improve the competitiveness of CM Company. It also provides reference for the purchase cost control of chemical raw materials in chemical fertilizer industry of our country.
【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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