供应链环境下E公司采购成本管理研究

发布时间：2018-05-23 17:14

本文选题：采购 + 供应链　；参考：《中国地质大学（北京）》2013年硕士论文

【摘要】：成本控制是企业发展的基础，也是企业增加盈利的最有效途径。采购作为企业物流活动的重要环节，起着连接企业内部、外部供应链的桥梁和纽带作用。在供应链环境下对企业采购成本管理进行研究是企业降低成本，获得竞争优势的重要手段。本文在研究采购及供应链管理理论的基础上，通过对E公司采购活动的分析，找出存在问题，为E公司重新构建采购成本管理体系，以降低企业采购成本，实现企业战略目标。首先，通过对采购及供应链管理相关理论的研究，掌握供应链下采购管理的原则、目标、采购流程及采购模式的改进方法，为E公司采购体系分析及优化改进提供理论基础。其次，通过对E公司供应链结构、成本构成及现行采购管理体系进行分析，利用采购物资分类方法、ASME流程分析法及供应商选择、评价等方法找出影响E公司采购成本管理的因素和存在问题。第三，针对存在的问题，利用供应链管理的先进理念，对E公司采购物资进行科学分类，通过构建复合型采购模式，推行JIT准时化采购，利用流程系统改造法，减少消除低效活动、简化程序、整合团队并引入自动化办公平台，对原有采购流程进行重新优化设计；对于外部供应商管理实行差别化管理，通过定性和定量分析的方法为E公司建立起科学的评价体系和完善的供应商管理机制。最后，对本次研究进行总结，并对下一步采购管理体系的实施进行展望。构想了如何统一思想，，利用现代化的管理手段寻求各个采购节点的成本节约，并通过企业间协作共同应对风险，共享信息及利益。本文主旨在于，通过对E公司内部供应链和外部供应链整体优化整合，使E公司内部采购活动更加简捷高效，并通过企业间的有效合作，谋求供应链整体效益最优化。同时，也希望通过本次研究为企业树立正确的采购成本控制和供应链管理的理念，改变原有的以降低采购价格为核心的采购成本控制观念。
[Abstract]:Cost control is the basis of enterprise development and the most effective way for enterprises to increase profits. As an important link of enterprise logistics activities, procurement plays the role of connecting the internal and external supply chain of enterprises. On the basis of the study of the theory of procurement and supply chain management, this paper finds out the existing problems through the analysis of the procurement activities of E company, and reconstructs the procurement cost management system for E company, in order to reduce the cost of the enterprise procurement and achieve the strategic goal of the enterprise.
First, through the research on the theory of purchasing and supply chain management, we can grasp the principles of purchasing management under the supply chain, the goal, the purchasing process and the purchasing mode, and provide the theoretical basis for the analysis and optimization of the procurement system of E company.
Secondly, through the analysis of the supply chain structure of E company, the cost composition and the current purchasing management system, we find out the factors and problems that affect the procurement cost management of E company by using the methods of classification of purchasing materials, ASME process analysis and supplier selection, evaluation and so on.
Third, in view of the existing problems, using the advanced concept of supply chain management, we classify the procurement materials of E company scientifically, carry out JIT punctual procurement by building a compound procurement model, and use the process system transformation method to reduce the elimination of inefficient activities, simplify the procedure, integrate the team and introduce the automated office platform to the original procurement process. Re optimization design, differential management for external supplier management, and a scientific evaluation system and a perfect supplier management mechanism for E company through qualitative and quantitative analysis methods.
Finally, we summarize the study and look forward to the implementation of the next purchase management system, and conceive how to unify the thought, seek the cost saving of each purchase node by modern management means, and jointly deal with the risks and share the information and interests through cooperation among enterprises.
The main purpose of this paper is to make the internal procurement activities of E company more simple and efficient through the overall optimization and integration of the internal supply chain and external supply chain of E company, and to optimize the overall efficiency of the supply chain through effective cooperation among enterprises. At the same time, we also hope to establish the correct purchase cost control and supply chain management for the enterprises through this study. The idea of changing the original concept of procurement cost control centered on reducing procurement prices.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F274

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