EG钢铁公司采购成本管理研究

发布时间：2018-06-24 14:52

本文选题：采购成本管理 + 采购流程　；参考：《华中科技大学》2013年硕士论文

【摘要】：EG钢铁公司是中部地区一家国有中型钢铁企业，在当前钢铁行业产能严重过剩、行业整体效益下滑的不利情形下，企业举步维艰。同时由于企业产品附加值不高，采用低成本制造技术、大力降低采购成本就成为企业生存的关键。因此本研究对EG钢铁公司摆脱目前困境具有重要的意义。论文首先介绍了本文研究的背景与目的，其次基于采购成本控制理论和供应链管理理论，探讨了企业采购成本的构成、存货总成本的构成，以及控制采购成本对整个企业效益的重要价值。在这两个理论的框架下，接着分析了EG钢铁公司在采购环节存在的主要问题，如在采购成本部分，运输、装卸费用偏高；在持有成本方面，资金占用成本、空间成本及库存风险成本也均存在可以调整的余地；存货总成本还可以进一步优化，在供应商管理方面，则存在供应商绩效管理缺乏统一性和持续性，绩效评价方法不够合理等问题。然后基于对问题的深入探讨，我们发现目前EG钢铁公司在采购成本控制管理方面的主要问题集中表现在公司内部的采购管理和对外的供应商管理两个主要方面。其中，在对内的采购管理方面，对采购部门机构设置与采购流程加以调整和规范，进一步优化运输线路，寻求降低运输、装卸费用的有效方法；通过采用经济订货量，树立存货总成本观念，找到解决库存持有成本偏高的策略。在对外的供应商管理方面，需要强化供应商绩效管理，优化供应商选择评估体系，并积极培育战略供应商。最后文章也希望通过对EG钢铁公司采购成本管理的研究，，引起其他钢铁企业对采购成本管理的重视，树立起科学的供应链管理和采购成本控制理念，并运用到企业管理中去，解决实际问题。
[Abstract]:EG Iron & Steel Co., a medium-sized state-owned steel company in the central region, is struggling under the adverse circumstances of heavy overcapacity and declining overall profits in the steel industry. At the same time, because the added value of enterprise's products is not high, adopting low cost manufacturing technology and reducing purchasing cost are the key to the survival of enterprises. Therefore, this study is of great significance for EG Iron and Steel Company to get rid of the current predicament. Firstly, the paper introduces the background and purpose of this paper. Secondly, based on the theory of purchasing cost control and supply chain management, the paper discusses the composition of enterprise purchasing cost and total inventory cost. And the important value of controlling purchasing cost to the benefit of the whole enterprise. In the framework of these two theories, the main problems of EG Steel Company in procurement are analyzed, such as the high cost of purchase, the high cost of transportation and loading and unloading, the cost of capital occupation in the cost of holding. The space cost and inventory risk cost can also be adjusted, the total inventory cost can be further optimized, and in supplier management, there is a lack of uniformity and continuity in supplier performance management. Performance evaluation method is not reasonable and so on. Then, based on the deep discussion of the problem, we find that the main problems in the procurement cost control management of EG Iron and Steel Company focus on two main aspects: the internal procurement management and the external supplier management. Among them, in the aspect of internal procurement management, we should adjust and standardize the institutional setup and procurement process of the procurement department, further optimize the transportation lines, and seek effective ways to reduce the transportation and handling costs; and by adopting the economic order volume, Set up the concept of total inventory cost and find out the strategy to solve the high cost of inventory holding. In the aspect of external supplier management, it is necessary to strengthen supplier performance management, optimize supplier selection and evaluation system, and actively cultivate strategic suppliers. Finally, the article also hopes that through the research on the procurement cost management of EG Iron and Steel Company, other iron and steel enterprises will attach importance to the purchase cost management, set up the scientific concept of supply chain management and purchase cost control, and apply it to the enterprise management. Solve practical problems.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.31;F275.3

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