PY矿产公司物资采购成本控制问题研究

发布时间：2018-01-02 12:20

本文关键词：PY矿产公司物资采购成本控制问题研究　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：在全球经济一体化的今天,采购成本已成为企业成本控制中的主体和核心部分,成为每个企业关注的焦点。目前,由于国内企业最低工资的上调和人民币汇率问题,国内的企业越来越感受到前所未有的成本压力。采购成本管理理论的运用解决中国成本管理中存在的问题需要一个过程，并且在这个过程中会涉及方方面面的问题，可以说是一个系统工程，对此必须要有清楚的认识和思想准备。但同时又必须认识到，在中国加入WTO之后，一个开放的市场将会形成，来自世界的顶级企业将会成为竞争的对手，与国内抢夺国内的市场。外资企业的优势在于他们有着成熟的技术、先进的设备，还有完善的管理制度。面对激烈的竞争环境，企业眼下最重要的任务是解决物资采购成本控制出现的问题。 PY矿产公司面对着激烈的市场竞争环境，在不断抢占市场份额，追求利润的同时，采购成本也随之增加。公司面临的问题有采购计划编制不科学、供应商选择不规范等问题。本文从PY矿产公司物资采购成本现状的实际情况出发，运用成本控制相关理论，加强PY矿产公司对物资采购成本的控制，增强该企业在市场竞争中的实力，为企业实现战略目标提供合理保障。全文由四个部分组成。第一部分，绪论。本部分主要介绍了本篇论文的研究背景、研究目的与意义、文献综述、研究方法及主要内容等4部分，具体说明了本文所使用的研究方法，对全文的框架有一个基本的描述。第二部分，案例描述。首先介绍了PY矿产公司的现状，及其物资采购成本概况。然后指出PY矿产公司在日常物资采购管理存在的不合理之处。第三部分，案例分析。对物资采购成本控制的主要理论进行全面记述并运用这些理论，对导致PY矿产公司物资采购成本控制问题的原因进行分析。第四部分，建议与结论。本部分是全文的总结，该部分在前边案例描述与分析的基础上提出了一些可行性建议，并得出相关结论。
[Abstract]:With the globalization of global economy, procurement cost has become the main body and core part of cost control, and has become the focus of every enterprise. Due to the increase in the minimum wage for domestic enterprises and the exchange rate of the RMB. More and more domestic enterprises feel the unprecedented cost pressure. The application of purchasing cost management theory to solve the problems in Chinese cost management needs a process. And in this process will involve all aspects of the problem, can be said to be a system engineering, this must have a clear understanding and ideological preparation, but at the same time must recognize, after China's entry into the WTO. An open market will be formed, the top enterprises from the world will become competitors and seize the domestic market with the domestic. The advantage of foreign-funded enterprises lies in their mature technology and advanced equipment. In the face of fierce competition environment, the most important task of enterprises is to solve the problem of material purchase cost control. Facing the fierce market competition environment, PY Minerals Company constantly grabs the market share and pursues the profit, meanwhile, the purchasing cost also increases. The problems faced by the company include the unscientific preparation of the purchase plan. Based on the actual situation of material purchase cost of PY mineral company, this paper uses the relevant theory of cost control to strengthen the control of material purchase cost of PY mineral company. Strengthen the strength of the enterprise in the market competition, and provide a reasonable guarantee for the enterprise to achieve its strategic objectives. The paper consists of four parts. The first part, introduction. This part mainly introduces the research background, research purpose and significance, literature review, research methods and main content of the four parts, specifically describes the research methods used in this paper. There is a basic description of the framework of the full text. The second part, case description, firstly introduces the present situation of PY mineral company and its material purchasing cost, and then points out the irrationality of PY mineral company in daily material purchasing management. The third part, case analysis, describes the main theories of material purchase cost control and analyzes the causes of PY mineral company's material purchase cost control problem by using these theories. Part 4th, suggestions and conclusions. This part is a summary of the full text, this part on the basis of the previous case description and analysis put forward some feasible suggestions, and draw relevant conclusions.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.1;F251;F406.7

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