吉林油田采购成本管理研究

发布时间：2018-05-08 22:07

本文选题：采购成本 + 成本控制　；参考：《吉林大学》2013年硕士论文

【摘要】：随着市场经济的不断发展和壮大，人们生活与生产的物质需求也随着不断增加，越来越多的中小型企业如雨后春笋般快速的涌现出来，各式各样的产品充斥着整个市场，导致市场的竞争也愈演愈烈，物资的价格也逐渐透明化，供应商与客户的信息也实现了共享，任何一方很难在交易时获取大额利润。随着市场的竞争不断加强，客户对产品质量的要求也在提高，都在寻求物美价廉的产品。那么，如何在激烈的竞争中生存与发展，怎样提高本企业的利润，是每家企业必须面对的问题。销售收入扣除成本形成利润，在如此激烈的市场竞争下，维持稳定的销售收入已经很不容易，只有尽可能地降低成本，才能使企业生存下去，才能在激烈的市场竞争中占有一席之地，采购成本是成本中非常重要的一部分，占有很重要的位置，其在降低企业成本、提高企业市场竞争力方面起着举足轻重的作用，因此，对于采购成本的控制成为提高企业获利能力的根本保障，然而目前仍有很多企业尚未对采购成本管理引起足够重视，在对采购成本管理的认识方面仍存在很多问题。吉林油田是国有大中型企业的典型代表，拥有庞大的采购体系，采购商品量在市场中占有很大份额，市场发展飞速，可是吉林油田的采购系统还是延续以前的，并没有紧随市场的脚步，逐渐的被其他企业甩在了后面，已经成为制约吉林油田发展的一道不可逾越的屏障。鉴于吉林油田面临的严峻的形势，，本文通过对国内外采购成本管理现状的分析，结合吉林油田生产所需物资的采购特点，就如何降低采购成本进行分析与研究，研究显示，吉林油田物资采购过程中存在很多问题，采购成本管理体系尚不完善，采购人员素质还有待提高，在这样的情况下，吉林油田为了降低采购成本，为企业创造效益，应该采取相应的措施和办法，实施战略采购，降低采购成本，提高企业效益。
[Abstract]:With the continuous development and expansion of the market economy, the material demand of people's life and production is also increasing. More and more small and medium-sized enterprises are springing up quickly, and all kinds of products are flooding the whole market. As a result, the competition in the market is becoming more and more intense, the price of materials is becoming more and more transparent, the information between suppliers and customers is also shared, and it is very difficult for either party to obtain large profits in the transaction. With the increasing competition in the market, the customer's requirements for product quality are also improving, they are looking for quality and cheap products. So, how to survive and develop in the fierce competition, how to improve the profit of the enterprise, is the problem that every enterprise must face. Sales income deducts costs to form profits. Under such fierce market competition, it is not easy to maintain stable sales income. Only by reducing costs as far as possible can enterprises survive. In order to have a place in the fierce market competition, procurement cost is a very important part of the cost, occupies a very important position, it plays an important role in reducing the cost of enterprises, improving the competitiveness of enterprises in the market, therefore, The control of procurement cost has become the fundamental guarantee to improve the profitability of enterprises. However, many enterprises have not paid enough attention to procurement cost management, and there are still many problems in the understanding of procurement cost management. Jilin Oilfield is a typical representative of large and medium-sized state-owned enterprises. It has a huge procurement system. The volume of goods purchased occupies a large share of the market and the market develops rapidly. However, the procurement system of Jilin Oilfield continues to be the same as before. And did not follow the pace of the market, gradually left behind by other enterprises, has become an insurmountable barrier restricting the development of Jilin oil field. In view of the severe situation faced by Jilin Oilfield, this paper analyzes the current situation of procurement cost management at home and abroad, combined with the purchasing characteristics of materials needed for production in Jilin Oilfield, and analyzes and studies how to reduce the purchasing cost. The research shows that, There are many problems in the procurement process of Jilin Oilfield, the management system of purchasing cost is not perfect, and the quality of purchasing personnel needs to be improved. Under such circumstances, in order to reduce the purchasing cost, Jilin Oilfield creates benefits for enterprises. The corresponding measures and measures should be taken to implement strategic procurement, reduce purchasing cost and improve enterprise efficiency.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.22

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