一汽C公司零部件采购成本管理研究

发布时间：2018-02-14 20:48

本文关键词： 汽车行业零部件采购成本管理商务成本改善改进设计　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：自科尔本茨1886年获得第一个汽油机汽车专利至今,汽车工业已经发展了一百三十余年。经过一个多世纪的发展与完善,汽车产业已形成成熟的产业模式,拥有复杂的产业结构。截止2015年,中国大陆汽车保有量达到1.72亿辆;国内与汽车相关的产业产值据估计超过万亿元人民币。汽车产业成为支撑国家发展的重要的产业之一。随着汽车产业的飞速发展,汽车产品消费越发大众化。汽车产品价格水平持续走低的同时,国内汽车市场在销量上连年保持高速增长;整车厂数量也由2007年的35家增长到2016年的76家,并保持每年都会有新品牌进入市场。市场竞争激烈,价格持续走低等因素使得车企之间的竞争也日趋白热化。在级别相当,配置相近的各竞争车型之间,价格因素成为影响消费者选车购车的重要指标。以出厂价6-8万元的国产品牌整车估算,零部件采购成本约占其总成本的70%以上,可见汽车零部件采购成本直接影响整车销售价格;因此汽车零部件的采购成本管理及成本改善已成为车企增强产品竞争力的重要手段之一。一汽C公司是中国一汽集团发展自主品牌乘用车的主要生产基地。公司成立于1997年,主营业务为开发、制造和销售乘用车及其配件。公司现有一工厂、二工厂、发动机厂、齿轮厂等四个工厂,12个职能部门,两家控股销售公司。公司有红旗、奔腾、马自达三大乘用车品牌,目前主打产品有红旗H7、奔腾X40、奔腾B30、马自达阿特兹、马自达CX-4等。近年来随着产品竞争力和经营能力的提升,公司品牌、产品知名度和美誉度不断提高。但产量的增加,也带来了体系能力瓶颈和管理问题。本文以一汽C公司采购成本管理为主要研究对象。首先分析了一汽C公司采购成本现状。对采购部职能设置进行总体概述和梳理。通过工作流程举例和成本改善案例,更立体地展示采购工作图景的同时引出了目前一汽C公司采购成本管理中存在的问题。其中包括:量产前成本管理中,新产品询报价决策流程冗长问题;整车发包成本核算无法准确反映量产点整车成本状态问题;以及量产后成本管理中,GS(更换供应商)活动带来的主机厂与供应商关系恶化问题;量产后商务降成本目标设定问题。随后,本文结合数据分析、逻辑推演、同行业对比等方法,对问题原因进行了深入分析。最后,结合问题研究和原因分析,提出了相应的管理改进设计。本文通过对零部件采购成本管理的概念的梳理,结合国内汽车市场竞争环境和采购资源环境,将研究重点放在一汽C公司采购成本管理的具体问题上。基于对问题的深入研究,结合科学量化的数据分析,提供据有针对性的,有可实施性的管理改进提案;对企业尝试应对实际问题,提升管理质量具有重要的理论意义和实际价值。
[Abstract]:Since Corbentz obtained the first gasoline engine automobile patent in 1886, the automobile industry has developed for more than 130 years. After more than a century of development and improvement, the automobile industry has formed a mature industrial model. Has a complex industrial structure. As of 2015, the number of vehicles in mainland China reached 172 million; The output value of domestic automobile related industries is estimated to exceed trillion yuan. The automobile industry has become one of the most important industries supporting the development of the country. With the rapid development of the automobile industry, The consumption of automobile products is becoming more popular. While the price level of automobile products continues to decline, the domestic auto market has maintained a rapid growth in sales volume for years. The number of auto factories has also increased from 35 in 2007 to 76 in 2016. And keep new brands coming into the market every year. Fierce competition in the market, low prices and other factors make the competition between car companies become increasingly fierce. The price factor has become an important index for consumers to select cars and buy cars. Based on the estimate of the domestic brands with ex-factory price of 6-80,000 yuan, the purchase cost of parts and components accounts for more than 70% of the total cost. It can be seen that the purchase cost of automobile parts directly affects the sales price of the whole vehicle; Therefore, the purchase cost management and cost improvement of auto parts have become one of the important means for automobile enterprises to enhance their product competitiveness. FAW C Company is the main production base of FAW Group to develop its own brand passenger cars. The company was established in 1997. The main business is to develop, manufacture and sell passenger cars and their accessories. The company has four factories, one factory, two factories, one engine factory, gear factory, 12 functional departments, two holding sales companies. The company has red flag, Pentium, Mazda three major passenger car brands, the main products are Red Flag H7, Pentium X40, Pentium B30, Mazda Atez, Mazda CX-4 and so on. In recent years, with the improvement of product competitiveness and management ability, the company brand, The popularity and reputation of the products are increasing, but the output is increasing, This paper focuses on the procurement cost management of FAW C Company as the main research object. Firstly, the paper analyzes the status quo of the purchasing cost of FAW C Company, and gives a general overview of the function setup of the purchasing department. Through workflow examples and cost improvement cases, At the same time, it leads to the existing problems in the cost management of FAW C Company, including: the long decision-making process of new product inquiry and quotation in the cost management before mass production; The cost accounting of the whole vehicle contract cannot accurately reflect the cost status of the whole vehicle at the mass production point, and the deterioration of the relationship between the mainframe factory and the supplier caused by the GS- (replacement of suppliers) activity in the cost management after mass production; Then, this paper combines the methods of data analysis, logic deduction and comparison of the same industry to analyze the causes of the problems. Finally, combined with the research of the problems and the analysis of the reasons, Through combing the concept of the cost management of parts procurement, combining the competitive environment of domestic automobile market and the environment of purchasing resources, the paper puts forward the corresponding management improvement design. Based on the in-depth study of the problem, combined with scientific and quantitative data analysis, provide targeted, implementable management improvement proposal; It has important theoretical significance and practical value for enterprises to try to deal with practical problems and improve management quality.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.72;F274

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