美泰（大连）公司采购成本管理研究

发布时间：2018-04-21 14:06

本文选题：需求预测 + 流程优化　；参考：《大连理工大学》2013年硕士论文

【摘要】：全球经济的不断发展,离不开制造业的贡献,制造业已经成为世界经济发展中的重要组成部分。在制造业领域中采购又是重要环节,通常采购成本会占总成本的60%左右。采购成本的控制属于管理范畴,最重要的是降低成本和提高效益。因此,企业在发展的过程中,都会注重采购成本控制。为了能够帮助美泰(大连)公司尽快解决采购中出现的问题,有效控制采购成本,使采购业务迅速满足公司战略发展的需求,本论文对公司的采购现状进行了分析,发现问题并提出了解决方案。笔者概述了采购成本理论、成本理论、流程优化理论、采购物流成本等相关理论,以理论作为指导结合企业实际情况进行分析。首先,利用时间序列法,根据企业某产品销售量的历史数据,预测出企业未来销售量,结合BOM推测出原材料采购量与成本,很好的配合了企业的采购管理分析及整体成本规划。其次,根据目前光通讯行业国内外原材料供应特点,具体问题具体分析,着重分析了企业因第三方物流代理所产生的影响采购物流成本的因素,重视原材料质量检测,强调细节改进,对比分析总采购成本的变化。最后,为了使采购信息透明化、减少贪污腐败现象、促进各部门更好的配合、提高采购人员的职业素养及与供应商共同成长,提出优化采购流程,包括增加招标及物料预测流程,完善洽谈与审批流程。通过以上三大部分的论述,希望能够使美泰(大连)公司认识到目前采购业务存在的不足并予以重视。在论文的写作过程当中,实施方案已经开始运作,虽然时间较短,但也初见效果。采购成本管理在企业发展过程中相当重要,企业的管理层必须从战略高度控制采购成本,希望本文的论述有利于帮助同行业企业对采购成本的管理,实现企业发展目标。
[Abstract]:The continuous development of the global economy cannot do without the contribution of the manufacturing industry, which has become an important part of the development of the world economy. In the field of manufacturing, procurement is also an important link, usually purchasing costs will account for about 60% of the total cost. The control of purchasing cost belongs to the scope of management, the most important is to reduce the cost and improve the efficiency. Therefore, enterprises in the process of development, will pay attention to procurement cost control. In order to help Mattel (Dalian) solve the problems in purchasing, control the purchasing cost effectively, and make the purchasing business meet the demand of the company's strategy development quickly, this paper analyzes the current situation of the company's purchasing. Identify problems and propose solutions. The author summarizes the purchase cost theory, cost theory, process optimization theory, procurement logistics cost and other related theories, with the guidance of the theory to analyze the actual situation of the enterprise. First of all, according to the historical data of the sales volume of a certain product, the future sales volume of the enterprise is predicted by using the time series method, and the quantity and cost of raw material purchase are estimated by BOM, which well cooperate with the purchasing management analysis and the overall cost planning of the enterprise. Secondly, according to the characteristics of raw materials supply at home and abroad in the optical communication industry, the specific problems are analyzed, and the factors that affect the purchasing logistics cost caused by the third-party logistics agent are emphatically analyzed, and the quality inspection of raw materials is emphasized. Emphasis on detail improvement and comparative analysis of changes in total purchasing costs. Finally, in order to make procurement information transparent, reduce corruption, promote better cooperation among various departments, improve the professional quality of procurement staff and grow with suppliers, the paper proposes to optimize the procurement process. Including the increase of bidding and material forecasting process, improve the negotiation and approval process. Through the discussion of the above three parts, we hope to make Mattel (Dalian) realize the deficiency of purchasing business at present and attach importance to it. In the process of writing the thesis, the implementation scheme has begun to operate, although the time is short, but also the initial effect. Purchasing cost management is very important in the process of enterprise development. The management of the enterprise must control the purchasing cost from the strategic height. It is hoped that the discussion in this paper will help the enterprises in the same industry to manage the purchasing cost and realize the development goal of the enterprise.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F416.6

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