供应链环境下Y公司采购成本控制策略研究

发布时间：2018-01-06 19:00

本文关键词：供应链环境下Y公司采购成本控制策略研究　出处：《东华大学》2017年硕士论文　论文类型：学位论文

【摘要】：近几年,中国经济年度增长率持续下降,制造业企业必须有效控制成本,从而获得竞争优势。在激烈竞争的市场氛围下,采购成本控制是所有企业都必须面对的一个重要管理课题。无论在什么情况下,降低采购成本都可以增加利润。因此,能否控制好企业采购的综合成本,是企业核心竞争力的重要指标。本文以民营制造企业Y公司作为主要研究对象,该公司的业务主要是为客户非标设计、生产电力电子无源器件。通过理论与实际相结合,对Y公司采购成本控制的现状和存在的实际问题进行了全面的分析,在此基础上针对Y公司物料采购过程效率低、采购审批系统不完善、缺乏整体采购成本概念、缺乏供应商管理及竞争机制等采购的薄弱环节进行研究,并提出解决方案,进行数据分析,验证效果。论文基于供应链管理环境下JIT采购及TCO综合成本的基本理论,本论文主要采用了文献研究法、统计分析法、层次分析法、理论联系实际法等研究方法;通过分析Y公司的采购成本控制存在的问题,根据现存的问题及Y公司的实际情况提出采购成本改善的解决方案。提出分四部分内容来改善Y公司的采购供应链成本控制状况:第一部分,通过采购组织、采购制度优化、流程简化及ERP系统优化来提高采购供应链各环节运行效率。第二部分,通过物料分层、分类采取不同采购成本控制方法,降低采购交易总成本。第三部分,通过实施JIT采购,有效降低了原材料库存。在传统的采购模式下,为库存而采购;JIT采购模式下,采购活动是以订单拉动的方式进行的,这要求采购部门准时响应客户的需求,从而降低库存及库存成本,提高库存周转率及资金流通性,同时有利于发现生产过程中隐藏的问题,消除了生产过程中的不增值活动,从更高层次上提高生产效率;JIT采购是JIT生产的一个保障要素。第四部分,通过规范供应商的绩效管理,使供应商得到良好监督和管理,为持续供应物料的质量、价格、交期提供保证。第五部分,对Y公司采购降本工作进行了评价。Y公司通过采购的降本,满足了内部客户产品线的需求;同时,提高了公司产品的综合竞争力,并提高了Y公司客户的满意度。
[Abstract]:In recent years, the annual growth rate of China's economy continues to decline, manufacturing enterprises must effectively control costs, so as to gain a competitive advantage. Procurement cost control is an important management issue that all enterprises must face. Under any circumstances, reducing procurement cost can increase profits. Therefore, can we control the comprehensive cost of enterprise procurement. This paper takes the private manufacturing company Y company as the main research object, the business of this company is mainly for the customer non-standard design. Production of power electronic passive devices. Through the combination of theory and practice, the paper makes a comprehensive analysis of the current situation and existing practical problems of purchasing cost control in Y Company. On the basis of this, this paper studies the weak links of Y company, such as low efficiency of material procurement process, imperfect procurement approval system, lack of the concept of overall procurement cost, lack of supplier management and competition mechanism, and so on. The paper is based on the basic theory of JIT purchasing and TCO integrated cost under the environment of supply chain management. This paper mainly adopts the literature research method. Statistical analysis, analytic hierarchy process, theory combined with practice and other research methods; Through the analysis of Y company procurement cost control problems. According to the existing problems and the actual situation of Y company, the paper puts forward the solution of purchasing cost improvement. It puts forward four parts to improve the cost control of the purchasing supply chain of Y company: the first part, through the procurement organization. Procurement system optimization, process simplification and ERP system optimization to improve the efficiency of each link of the procurement supply chain. The second part, through the stratification of materials, the classification of different procurement cost control methods. The third part, through the implementation of JIT procurement, effectively reduce the inventory of raw materials. In the traditional procurement mode, purchasing for inventory; Under the JIT procurement mode, the procurement activities are carried out in an order-driven manner, which requires the purchasing department to respond to the needs of customers on time, thus reducing inventory and inventory costs, improving inventory turnover and liquidity. At the same time, it can help to find hidden problems in the production process, eliminate the non-value-added activities in the production process, and improve the production efficiency at a higher level. JIT purchase is a guarantee factor of JIT production. 4th part, through standardizing supplier's performance management, make supplier get good supervision and management, supply material quality and price for continuous supply. Delivery guarantee. 5th part, to Y Company purchase cost reduction evaluation. Y company through the purchase cost reduction, to meet the internal customer product line needs; At the same time, improve the comprehensive competitiveness of the company's products, and improve the customer satisfaction of Y company.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F274;F426.6;F406.7

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