宁波国创电力科技有限公司采购成本管理研究

发布时间：2018-08-30 19:28

【摘要】：制造型企业发展至今,采购成本管理已由传统的成本管理逐步向战略采购成本管理转变,前者仅仅关注采购最低价格,后者则由企业战略的角度为关注采购总成本,两者间有着本质区别。战略采购成本管理要求企业为建立和保持长期竞争优势,应全流程、多角度地进行采购成本管理和控制,重点关注供应链成本的最小化。因此,采购成本在一定程度上决定了企业的竞争能力与竞争优势。本文通过对宁波国创电力科技有限公司采购成本管理活动的实际调研,分析了该公司的业务特点、采购管理的性质与特征,结合采购管理的相关理论和综合评价方法的研究,对采购流程、采购成本管理制度、供应商管理和采购信息系统等方面对采购成本的影响进行了探讨。本文同时指出了采购成本管理制度不完善会降低对采购成本管理和控制的力度；对供应商管理不力会影响公司竞争力提高采购总成本；采购信息系统落后会使采购物资管理效率低下和错误率高等问题。有效控制采购成本是企业经营业绩的关键所在。有效控制采购总成本不仅表现为企业现金流出的减少,而且明显表现为产品单位成本的下降、利润的增加,甚至增强企业竞争力。因此,有效控制企业采购总成本并使之不断下降,是企业重要的战略目标,是企业降低产品单位成本、增加总利润的有效手段之一。文章对该公司采购成本管理进行了整体规划,结合战略成本管理理论,提出了改进采购成本管理的措施,构建了供应商总成本绩效评价体系,对宁波国创电力公司采购成本管理改进措施提出了具体实施的建议。
[Abstract]:Since the development of manufacturing enterprises, procurement cost management has gradually changed from traditional cost management to strategic procurement cost management. The former only pays attention to the lowest price of procurement, while the latter focuses on the total cost of procurement from the perspective of enterprise strategy. There is an essential difference between the two. In order to establish and maintain the long-term competitive advantage, strategic purchasing cost management requires the enterprise to manage and control the purchasing cost from various angles, focusing on the minimization of supply chain cost. Therefore, the purchasing cost determines the competitive ability and competitive advantage of the enterprise to a certain extent. Based on the actual investigation of purchasing cost management activities of Ningbo Guochuang Electric Power Technology Co., Ltd., this paper analyzes the business characteristics, the nature and characteristics of procurement management, and studies the relevant theories and comprehensive evaluation methods of procurement management. The effects of purchasing process, purchasing cost management system, supplier management and purchasing information system on purchasing cost are discussed. This paper also points out that imperfect procurement cost management system will reduce the strength of procurement cost management and control, poor supplier management will affect the competitiveness of the company to improve the total cost of procurement; Procurement information system backwardness will lead to low efficiency of procurement materials management and high error rate and other problems. Effective control of procurement costs is the key to business performance. The effective control of total purchasing cost is not only the decrease of cash outflow, but also the decrease of unit cost of product, the increase of profit, and even the enhancement of enterprise's competitiveness. Therefore, it is an important strategic goal for an enterprise to effectively control the total cost of purchasing and make it decrease continuously. It is also one of the effective means for the enterprise to reduce the unit cost of products and increase the total profit. In this paper, we plan the purchasing cost management of the company, combine the strategic cost management theory, put forward the measures to improve the purchasing cost management, and construct the supplier total cost performance evaluation system. The improvement measures of purchasing cost management in Ningbo Guochuang Power Company are put forward.
【学位授予单位】：浙江工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.61

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