GLM农业机械有限公司采购成本控制存在问题及对策

发布时间：2018-04-17 04:26

本文选题：采购成本 + 成本控制　；参考：《吉林大学》2014年硕士论文

【摘要】：在经济全球化发展的今天，农业机械制造行业正在快速地融入全球生产体系中，随着国家大力提倡农业现代化，农业机械企业之间的竞争也随之越来越激烈。GLM农业机械有限公司的运营也在剧烈的市场竞争中面对庞大挑战。这种竞争中各个企业面临着最显著的问题就是如何生存与发展，谁的成本少，谁就能够在价格竞争中取胜，因此有效的降低成本便成为一个企业迫切解决的现实问题。据调查分析显示，一个企业的成本中采购成本占据了50%以上，要是想降低企业成本最有效的途径就是通过有效的采购成本控制降低采购成本，从而达到降低企业总成本的目的。面对这样激烈的市场竞争局势，为了在激烈的竞争环境中谋求发展，更好的控制占有企业成本比例很高的采购成本对于提高公司竞争能力的重要性毋庸置疑。但是许多企业对采购成本控制理念还不够彻底正视，在详细实行采购成本控制的过程当中更多的是从企业本身的角度去剖析斟酌，钻研片面成本的下降，很少斟酌供应链上的整体利益，缺少互助共赢的理念。经过调查研究发现，GLM农业机械有限公司虽然已经成立多年，但是在采购成本控制方面还存在诸多问题，致使目前GLM公司生产出来的产品在市场中价格的竞争力方面还相对薄弱。GLM农业机械有限公司主要采用订单式生产方式，因此企业对供应商的选择需求缺乏有效的预测，往往是在接到客户订单后才安排采购工作，周期比较短，而且是需要什么采购什么，采购数量相对也比较少，尤其是在一些零配件需求较大时，没有足够的时间去选择供应商，，也没有时间去与供应商进行有效的价格谈判，这样一来就出现采购的零部件价格偏高，质量不优、也没有完善的售后服务和技术支持等一系列的问题，从而导致了采购成本的居高不下，也经常出现一些卖出去的产品很快就回来维修，维修费用很高。为了能够很好的解决以上所出现的一系列问题，提高GLM公司产品的市场竞争力，本文首先从分析目前农业机械企业采购成本控制的大的背景环境着手，同时结合采购成本控制的一些基本理论，如：TCO总拥有成本理论、供应商选择与管理理论、采购流程及控制过程理论等展开论述，并在此基础上从对GLM农业机械有限公司2011年、2012年、2013年近三年的采购成本计算表出发，站在TCO总成本的角度对企业的采购成本组成进行细致有效的分析，提出GLM公司目前采购成本控制方面存在的问题，结合GLM公司的实际情况，分析产生这些问题的成因，最后运用相关的各种理论提出GLM农业机械有限公司在采购流程设计、供应商管理、采购成本控制方法的选择上进行完善的对策及建议。
[Abstract]:Today, with the development of economic globalization, the agricultural machinery manufacturing industry is rapidly integrating into the global production system. With the country vigorously advocating agricultural modernization,The competition among agricultural machinery enterprises is becoming more and more fierce. The operation of GLM Agricultural Machinery Co., Ltd. is facing a huge challenge in the fierce market competition.In this kind of competition, each enterprise faces the most obvious problem is how to survive and develop, who has less cost, who can win in the price competition, so reducing the cost effectively becomes a realistic problem that an enterprise urgently solves.According to the investigation and analysis, the cost of purchasing accounts for more than 50% of the cost of an enterprise. The most effective way to reduce the cost of the enterprise is to reduce the cost of procurement through effective cost control, so as to achieve the goal of reducing the total cost of the enterprise.In the face of such a fierce market competition, in order to seek development in the fierce competitive environment, it is undoubtedly important to better control the procurement cost which occupies a high proportion of the cost of the enterprise to improve the competitiveness of the company.However, many enterprises do not fully face up to the concept of purchasing cost control. In the process of implementing procurement cost control in detail, many enterprises analyze and consider the decline of one-sided costs from the perspective of the enterprises themselves.Little consideration is given to the overall interests of the supply chain, and the concept of mutual benefit is lacking.After investigation and study, it was found that although the GLM Agricultural Machinery Co., Ltd. has been established for many years, there are still many problems in the control of purchasing costs.As a result, the price competitiveness of the products produced by GLM Company is still relatively weak in the market. GLM Agricultural Machinery Co., Ltd. mainly adopts the order-type production mode, so the enterprise's demand for supplier selection is short of effective forecast.Often, it is only after receiving customer orders that the purchasing work is arranged. The period is relatively short, and what is needed is what to purchase, and the quantity of procurement is relatively small, especially when the demand for some spare parts is high, there is not enough time to select suppliers.There is also no time for effective price negotiations with suppliers. As a result, a series of problems arise, such as the high price of purchased components, the poor quality, and the lack of sound after-sales service and technical support.As a result of high procurement costs, also often some of the products sold back to repair soon, maintenance costs are high.In order to solve the above problems and improve the market competitiveness of GLM products, this paper begins with the analysis of the large background environment of purchasing cost control in agricultural machinery enterprises.At the same time, it discusses some basic theories of purchasing cost control, such as: TCO total ownership cost theory, supplier selection and management theory, purchasing process and control process theory, etc.On this basis, from the GLM Agricultural Machinery Co., Ltd. in 2011, 2012, 2013 nearly three years of purchasing cost calculation table, from the point of view of the total cost of TCO to conduct a careful and effective analysis of the enterprise procurement cost composition,This paper puts forward the problems existing in the current procurement cost control of GLM Company, analyzes the causes of these problems, and puts forward the purchase process design of GLM Agricultural Machinery Co., Ltd., by using various relevant theories, combining with the actual situation of GLM Company.Supplier management, procurement cost control method selection for the improvement of countermeasures and suggestions.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.4

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