LM公司采购成本控制研究

发布时间：2018-06-11 17:48

本文选题：采购 + 采购成本　；参考：《东北大学》2013年硕士论文

【摘要】：采购成本在企业的成本中所占比重较大,特别是在制造业中采购成本占总成本约为40%—70%。采购成本控制的成功与否,关系到企业产品在市场中的竞争力,也关系到企业的未来发展。日韩及欧美企业在采购成本控制上取得的成绩已从产品所占市场份额中得以充分的体现,在我国,随着改革开放的不断扩大和与国际接轨逐步的不断加速,国内企业发展的速度与企业内部管理中采购成本控制还存在不协调性。因此,加强对采购成本管理的研究显得十分重要。本文以LM公司采购成本管理现状为研究对象,主要研究内容如下：(1)采购成本控制的研究背景和研究意义,及相关研究现状分析,并列出了本文的主要构成。(2)采购成本控制的相关理论：采购、采购成本及采购成本控制和战略采购成本。(3)公司的采购流程、采购项目、以及质量成本、技术成本、供应商、项目成本四个方面的成本控制现状。针对现状提出了原材料周转率低及材料采购成本居高不下的问题。并从缺乏有效的供应商管理,消耗定额管理不足,缺乏价格优势和信息化水平不能满足采购成本管理方面进行原因分析。(4)针对采购成本控制中问题产生的原因,提出了在供应商管理方面要有合格供应商管理体系,与关键供应商建立良好的合作关系,战略采购理念,供应商的早期参与,有效的开展谈判及质量审核机制的建立。基础管理方面要加强消耗定额管理与采购预算的精细化。信息化管理方面开发项目管理模块,采购成本分析模块及格模块的集成。(5)最后对全文进行了总结,结合企业的经营特点,在采购成本控制方面提出了符合实际企业需求的改进方法。为公司可持续发展提出具有可操作性的建议。
[Abstract]:Procurement costs account for a large proportion of the cost of enterprises, especially in the manufacturing industry procurement costs account for the total cost of about 40-70. The success of purchasing cost control is related to the competitiveness of enterprise products in the market and the future development of enterprises. The achievements made by Japanese, Korean, European and American enterprises in purchasing cost control have been fully reflected in the market share of products. In our country, with the continuous expansion of reform and opening up and the gradual acceleration of integration with the world, The speed of the development of domestic enterprises and procurement cost control in the internal management of enterprises are not in harmony. Therefore, it is very important to strengthen the research on purchasing cost management. This paper takes the current situation of purchasing cost management in LM Company as the research object. The main research contents are as follows: 1) the research background and significance of purchasing cost control, and the analysis of related research status. The main components of this paper are listed as follows: purchasing, purchasing cost and purchasing cost control, and strategic purchasing cost, purchasing process, purchasing item, quality cost, technology cost, supplier, etc. The current situation of cost control in four aspects of project cost. The problems of low turnover of raw materials and high purchasing cost of materials are put forward. And from the lack of effective supplier management, insufficient consumption quota management, lack of price advantage and information level can not meet the procurement cost management. In the aspect of supplier management, we should have qualified supplier management system, establish good cooperation relationship with key suppliers, strategic purchasing concept, supplier's early participation, effective negotiation and establishment of quality audit mechanism. Basic management should strengthen consumption quota management and procurement budget refinement. In the field of information management, the development of project management module and the integration of the pass module of purchasing cost analysis module. In the aspect of purchasing cost control, an improved method is put forward to meet the needs of the actual enterprise. Put forward operable suggestions for the sustainable development of the company.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F274

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