A公司直接生产用料采购成本及策略管理研究

发布时间：2018-01-05 11:07

本文关键词：A公司直接生产用料采购成本及策略管理研究　出处：《复旦大学》2013年硕士论文　论文类型：学位论文

【摘要】：在当今经济不佳的大环境下,制造型企业面临着越来越激烈的市场竞争,成本控制成为企业取得竞争优势的关键因素,占企业成本大部分的采购成本管理和控制更是重中之重,越来越受到企业的重视。传统的采购管理中以采购价格来评估企业采购成本的方法是不全面的,它只看到了采购给企业带来的显性成本,忽视了因为所采购物料给企业带来的很多隐性成本。本文通过采购成本控制和TCO总拥有成本相关理论方法的介绍,结合A公司直接生产用料采购成本管理方法和历史数据,对TCO在采购成本管理中的应用进行了研究。通过对A公司战略型物料的总拥有成本的结构分析,选取了采购价格、质量不合格率、交货不准时率等重要因素,构建了各个成本间的关联模型,并利用该模型评估分析了几家供应商的实际总拥有成本,并提出了后续相应的采购策略。在研究中,作者还发现A公司采取的年度降价的采购策略对不同供应商的质量和交货水平有着正面和负面两种截然不同的影响,这两类供应商有着显著的不同点。这对于A公司未来的供应商选择和采购策略制定将有着指导意义,新业务和采购份额应该向价格降低对供应商绩效有正面效应的这类供应商倾斜。通过A公司实际采购策略的分析,本文更进一步提出了针对A公司后续采购成本管理和采购策略的建议。相对于传统的以采购价格来评估采购成本的方法,TCO总拥有成本能够更好地在一个长期的视角上评估企业的实际采购成本,对企业采购在供应商选择、供应商采购策略制定、推动供应商持续改善等方面都有实际的运用价值。
[Abstract]:In today's economy and poor environment, manufacturing enterprises are facing increasingly fierce market competition, cost control has become a key factor of enterprise competitive advantage, enterprises accounted for most of the cost of the purchase cost management and control is the priority among priorities, enterprises pay more and more attention. The traditional purchasing management in the purchase price methods to evaluate the cost of procurement is not comprehensive, it only saw the enterprises to purchase the dominant cost, ignored because many hidden costs of purchasing material brings to the enterprise. Through the procurement cost control of TCO and the total cost of ownership theory method is introduced, combined with the direct materials procurement cost management method and history the data of A company, the application of TCO in the procurement cost management is studied. Through the analysis of the cost structure of total material on the strategy of A company, the purchase The unqualified rate, price, delivery on time rate and other important factors, constructs the correlation model between each cost, and use the model to assess several suppliers of actual total cost of ownership, and puts forward some corresponding purchasing strategy. In the study, the authors also found that there are positive and negative two distinct the effect of A to adopt the annual price purchasing strategy for different suppliers quality and delivery level, these two types of providers have a significant differences. This formulation will have a guiding significance for the future of A company supplier selection and purchasing strategy, new business and share price to purchase should reduce this kind of supplier has a positive effect the supplier performance tilt. Through A, the actual purchase strategy analysis, this paper further put forward to A company following the purchase cost management and procurement strategy. Compared with the traditional The purchase price to assess the purchase cost of the total cost of ownership, TCO can better assess the actual purchasing cost in a long-term perspective, the enterprise purchasing in supplier selection, supplier sourcing strategy, push supplier continuous improvement have practical application value.

【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.6;F274;F406.72

【相似文献】