基于供应链的哈飞汽车公司采购成本控制研究

发布时间：2018-04-08 13:28

本文选题：供应链　切入点：采购成本　出处：《哈尔滨商业大学》2014年硕士论文

【摘要】：经济发展的新时期,汽车零部件采购环境已经发生巨大的变化,当前我国汽车市场竞争也越来越激烈,整车生产厂为了保障市场份额都陆续降价,而整车降价的压力更加大了整车生产厂采购部门的成本压力。但是,随着铁矿石价格的持续走高,钢铁的价格也越来越高,这就直接导致了原材料市场几年来持续涨价,汽车厂商的获利空间每况愈下。在汽车价格下降和原材料上涨的双重压力的重创下,如何进行有效的采购成本控制,是汽车企业面对的一个重要问题。对于汽车企业来说,为了保证产品质量的同时提高企业的获利能力,供应链管理与采购成本控制是密不可分的,基于供应链管理的采购成本控制研究对于企业的发展与技术进步具有重大的理论意义与现实意义。在对成本控制理论、战略成本管理理论、供应链管理理论等相关理论进行界定的基础上,论文分别从会计学、管理学及财务学的角度阐述了基于供应链的采购成本控制理论基础,指出汽车企业采购成本控制研究的理论依据,使得基于供应链的采购成本控制分析具有说服力。在奠定了理论基础后,从哈飞汽车采购业务流程及其成本控制现状入手,阐述其采购业务过程及其采购成本控制存在的问题,针对存在的问题进行比较分析,阐明存在问题的影响因素,并剖析影响因素的成因。在此基础上提出基于供应链管理的哈飞汽车采购成本控制的目标、原则,初步设计了基于供应链管理的哈飞汽车采购成本控制方案,并从思想意识层面、机构设置和人员配置层面、制度建设和执行层面以及外部供应链管理层面探讨了基于供应链管理的哈飞汽车采购成本控制方案实施的保障措施。
[Abstract]:The new period of economic development, the automobile parts procurement environment has undergone tremendous changes, the current competition in the domestic automobile market has become increasingly fierce, the automobile manufacturing plant in order to ensure the market share have price, while the vehicle price pressure greater vehicle manufacturer purchasing cost pressure. However, with iron ore prices continued high steel prices are increasingly high, which led directly to the raw materials market in recent years sustained prices, car manufacturers profit margins worse. Double pressure in car prices and raw material prices hit, how to control purchasing cost effectively, is an important problem facing the automobile enterprises. For automotive companies, in order to ensure product quality and improve the profitability of enterprises, supply chain management and purchasing cost control is inseparable, based on Supply Chain Management The study of purchasing cost control is of great theoretical and practical significance to the development and technological progress of the enterprises.
On the cost control theory, the theory of strategic cost management, definition of the related theory of supply chain management theory, this paper respectively from the perspective of accounting, management and finance describes the procurement cost control of Supply Chain Based on the theoretical basis, pointed out that the automobile companies purchase cost control theory, the analysis has to convince power purchase cost control based on supply chain. In laid a theoretical foundation, starting from the automobile purchasing business process and cost control situation Hafei, expounds the purchase process and purchase cost control problems, were compared and analyzed according to the existing problems, clarify the influence factors of the existing problems, and analyze the influencing factors of the causes. On the basis of the principle of supply chain management of Hafei Automobile procurement cost control target, based on the preliminary design of the supply chain management based on Hafei Automobile purchasing cost control scheme, and from the ideological level, organization level, system construction and implementation of supply chain management level and the external level of Hafei Automobile purchase cost control measures for implementation of the program based on supply chain management.

【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F274;F406.72

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