探析供应链采购成本管理在A电子公司的应用

发布时间：2018-08-13 11:46

【摘要】：目前，我国电子产业制造企业的自主科技含量不高，企业只能选择进行价格方面的竞争。在目前这种战略竞争的现状面前，电子产业制造企业在保证电子产业质量的前提下，控制电子产业生产成本的主要途径只能是通过控制采购成本。如何通过有效的采购成本控制方法，采取符合企业发展态势的采购成本管控模式，在确保质量的前提下，最大限度的境地零部件的采购成本，提高性价比成为各个电子产业制造企业不得不面对的现实问题。本文首先对相关理论进行了阐述。战略成本管理是上世纪中后期间企业管理兴起的一种比较成熟的管理理念，，在企业成本控制中已经被广泛使用，该理念将采购成本控制作为企业的一项重要的战略职能来看待。然后，本文对A电子公司现存的问题进行了分析，为之后的解决与提高提供了方向。在此基础上，本文对供应链采购成本管理在产品实现全过程的应用进行了分析，实际经营活动中，为了能衡量库存管理的好坏，可以根据自己公司的实际情况定义和设置一些关键目标值。尽管存在诸如:不同的区域，不同的经销商规模大小等因素而导致的障碍，目标值的建立依然是基于事实经验基础之上的;对于能够取得比目标值还要好的经销商而言，需要设立更高的新目标以促成取得更大的业绩。认为每一个企事业单位应该有采购成本管理策略形成机制，其中如何使自己的采购成本管理策略发挥出最优化的效率，需要综合考虑到一些影响采购成本管理策略的因素。
[Abstract]:At present, the independent science and technology content of our electronic manufacturing enterprises is not high, enterprises can only choose price competition. In front of the present situation of strategic competition, the main way to control the production cost of electronic industry is to control the purchasing cost under the premise of guaranteeing the quality of electronic industry. How to adopt the control mode of purchasing cost in line with the development trend of the enterprise through the effective purchasing cost control method, under the premise of ensuring the quality, the purchasing cost of the parts and components can be maximized. Improving the cost-performance ratio has become a realistic problem that the electronic industry manufacturing enterprises have to face. In this paper, the related theories are first expounded. Strategic cost management (SCM) is a mature management concept which rose in the middle and late period of last century. It has been widely used in enterprise cost control. This concept regards procurement cost control as an important strategic function of enterprises. Then, this paper analyzes the existing problems of A Electronics Company, and provides the direction for the future solution and improvement. On this basis, this paper analyzes the application of supply chain purchasing cost management in the whole process of product realization. In order to measure the quality of inventory management, You can define and set some key target values according to your company's actual situation. Despite obstacles caused by factors such as different regions, different dealer sizes, and other factors, the target value is based on factual experience; for dealers who can obtain better than the target value, Higher new goals are needed to achieve greater performance. It is considered that every enterprise should have a mechanism of purchasing cost management strategy, and how to optimize the efficiency of purchasing cost management strategy should be taken into account comprehensively.
【学位授予单位】：上海外国语大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F274;F426.63

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