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星玛电梯公司采购成本管理问题的诊断报告

发布时间:2019-06-18 19:48
【摘要】:近年来随着中国电梯行业飞速发展,中国电梯产量、电梯保有量、电梯年增长量均已达到世界第一。与此同时,中国的城镇化建设及大规模保障房的建设,更是赋予了中国电梯行业美好的发展前景。由于每台电梯的组成部件种类繁多,考虑加工能力、生产周期等多方面因素,对于大部分部件,电梯公司都选择了从其他供应商采购。因此采购成本在电梯公司总成本中所占的比例日益增大。由于电梯行业竞争日趋激烈,价格几乎已没有上涨空间,于是采购成本管理便成为电梯企业新的利润源泉,这就使原有的企业与企业之间的竞争转变为企业供应链与供应链之间的竞争。因此对电梯企业而言,在供应链管理模式下,加强对企业的采购成本控制具有极其重要的意义。 本文选取星玛电梯公司作为研究对象,以供应链相关理论以及采购成本管理理论为基础,通过对企业进行诊断分析,阐述了星玛电梯公司采购成本的管理现状,并从内部供应链关系管理及外部供应链管理两方面进行了深入的分析,识别出星玛电梯公司采购成本管理中存在的主要问题,最后结合理论知识及企业实际,就如何改善公司采购成本管理现状提出了相应方案及建议,具体包括:对采购部件进行细化分类,并采用不同的采购策略,如对关键部件,需设立成本风险警戒线;与关键部件供应商建立战略合作关系;丰富公司成本控制手段,用以更好的应对采购成本管理中的各种风险等,从而为企业更好地控制采购成本,提升企业竞争力和赢利能力、促进企业可持续发展提供决策参考。
[Abstract]:In recent years, with the rapid development of China's elevator industry, China's elevator production, elevator ownership, elevator annual growth has reached the first in the world. At the same time, the urbanization construction of China and the construction of large-scale indemnificatory apartment have given China the elevator industry a bright development prospect. Because of the variety of components of each elevator, considering processing capacity, production cycle and other factors, for most of the components, elevator companies have chosen to purchase from other suppliers. Therefore, the proportion of purchasing cost in the total cost of elevator company is increasing day by day. Due to the increasingly fierce competition in elevator industry, there is almost no room for prices to rise, so procurement cost management has become a new source of profit for elevator enterprises, which makes the original competition between enterprises into the competition between supply chain and supply chain. Therefore, it is of great significance for elevator enterprises to strengthen the procurement cost control under the supply chain management mode. This paper selects Xingma Elevator Company as the research object, based on the relevant theories of supply chain and procurement cost management theory, through the diagnosis and analysis of enterprises, expounds the current situation of procurement cost management of Xingma Elevator Company, and makes a deep analysis from two aspects of internal supply chain relationship management and external supply chain management, and identifies the main problems existing in the procurement cost management of Xingma Elevator Company. Finally, combined with the theoretical knowledge and the actual situation of the enterprise, this paper puts forward the corresponding schemes and suggestions on how to improve the present situation of the purchasing cost management of the company, including: the detailed classification of the purchasing parts, and the use of different procurement strategies, such as the establishment of a cost risk warning line for the key components; Establish strategic cooperative relationship with key component suppliers, enrich company cost control means to better deal with all kinds of risks in procurement cost management, so as to provide decision-making reference for enterprises to better control procurement costs, enhance their competitiveness and profitability, and promote the sustainable development of enterprises.
【学位授予单位】:大连理工大学
【学位级别】:硕士
【学位授予年份】:2013
【分类号】:F275.3;F426.4

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