O公司间接材料采购成本改善研究
发布时间：2019-01-17 12:19
【摘要】：作为供应链的重要环节,采购直接与产品成本构成和企业产品的成本优势相关,从而决定企业产品的市场竞争力。市场竞争力的高低直接决定着企业产品的市占率及盈利水平。随着近年来经济全球化的兴起,市场竞争日趋激烈,成本优势已成为企业参与竞争与保持盈利的关键因素。因而,降低经营成本必定成为企业赢得竞争优势的重要途径。对于一个制造型企业来说,采购成本约占产品总成本的50-70%,部分行业甚至达到80%以上。由此可见,采购成本是企业成本的主体和核心。采购成本改善也成为企业提升赢利能力的重要渠道。然而,对于采购成本改善的内容,企业更多的是关注产品价格；对采购成本改善,企业采购人员多采用竞争性谈判、招投标、延迟付款时间、改善交货条件等方式。在当前经济全球化的大趋势下,市场竞争日益激烈,供应链不停重组,更新与完善,这种以单方面赢利为出发点的采购成本改善方式将逐渐被淘汰,而取而代之的将是基于互利共赢的方式,特别是半导体制造行业,与关键合作伙伴互利共赢尤为重要。本文以O公司间接材料为研究对象,运用所有权总成本法(TCO)法,文献分析法、调查法(访谈、问卷)、波特五力分析法,Kralijic矩阵分析法,帕累托分析法、层次分析法等科学方法,结合当前供应链环境下的采购成本理论,对采购成本改善进行探索与研究。第一部分主要介绍国内外关于采购成本的研究情况,为后续的成本问题分析提供理论基础：第二部分是基于行业分析和间接料采购特点,运用所有权总成本(Total Cost of Ownership)工具分析O公司的成本现状及采购成本的主要构成；第三部分分析成本主要构成的关键影响因素及改进方向；第四部分提出了基于互利共赢关系的采购成本改善方法,并重点研究改善O公司“采购单价、库存持有成本,采购周期”的措施;第五部分提出了执行成本改善措施的保障机制。本文以所有权总成本(TCO)的方法,分析了O公司间材采购成本构成及主要影响因素;运用供应链环境下的采购成本理论,提出了O公司间材采购策略及具体执行措施,旨在研究并切实解决O公司间接材料采购存在的问题,降低产品成本,获取产品竞争优势,也为其它半导体制造行业问材采购成本改善提供借鉴。
[Abstract]:As an important link in the supply chain, purchasing is directly related to the cost composition of the product and the cost advantage of the enterprise product, which determines the market competitiveness of the enterprise product. The level of market competitiveness directly determines the market share and profit level of enterprise products. With the rise of economic globalization in recent years, the market competition is becoming increasingly fierce, cost advantage has become the key factor for enterprises to participate in the competition and maintain profits. Therefore, the reduction of operating costs must become an important way for enterprises to win competitive advantage. For a manufacturing enterprise, the purchasing cost accounts for 50-70% of the total cost of the product, and even over 80% in some industries. Thus, purchasing cost is the main body and core of enterprise cost. Procurement cost improvement has also become an important channel for enterprises to enhance their profitability. However, for the content of purchasing cost improvement, the enterprise pays more attention to the product price; to the purchase cost improvement, the enterprise procureur adopts the competitive negotiation, the bidding, the delay payment time, the improvement delivery condition and so on. In the current trend of economic globalization, the market competition is becoming more and more intense, the supply chain is constantly reorganized, updated and perfected. This kind of procurement cost improvement mode, which takes unilateral profit as the starting point, will be gradually eliminated. Instead, it will be based on a win-win approach, especially in the semiconductor manufacturing industry, where mutual benefit with key partners is particularly important. This paper takes indirect materials of O Company as the research object, applies (TCO) method of ownership total cost, literature analysis, investigation (interview, questionnaire), Porter's five-force analysis, Kralijic matrix analysis, Pareto analysis, etc. Based on the theory of purchasing cost under the current supply chain environment, this paper explores and studies the improvement of purchasing cost by using analytic hierarchy process (AHP) and other scientific methods. The first part mainly introduces the research situation of procurement cost at home and abroad, and provides the theoretical basis for the subsequent cost analysis. The second part is based on the characteristics of industry analysis and indirect material purchasing. Using the (Total Cost of Ownership) tool of ownership total cost to analyze the cost status of O Company and the main structure of purchasing cost; The third part analyzes the key influencing factors and the direction of improvement. The fourth part puts forward the improvement method of purchasing cost based on mutual benefit and win-win relationship, and focuses on the measures to improve "purchasing unit price, inventory holding cost, purchasing cycle" of company O; The fifth part puts forward the safeguard mechanism of implementing cost improvement measures. Based on the method of total ownership cost (TCO), this paper analyzes the composition and main influencing factors of purchase cost of inter-firm O material. Based on the purchasing cost theory in the supply chain environment, this paper puts forward the purchase strategy and the concrete execution measures of the inter-company O material, which aims to study and solve the problems existing in the indirect material purchase of O company, reduce the product cost and obtain the competitive advantage of the product. Also for other semiconductor manufacturing industry procurement cost improvement to provide reference.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F274;F275
本文编号：2410053
[Abstract]:As an important link in the supply chain, purchasing is directly related to the cost composition of the product and the cost advantage of the enterprise product, which determines the market competitiveness of the enterprise product. The level of market competitiveness directly determines the market share and profit level of enterprise products. With the rise of economic globalization in recent years, the market competition is becoming increasingly fierce, cost advantage has become the key factor for enterprises to participate in the competition and maintain profits. Therefore, the reduction of operating costs must become an important way for enterprises to win competitive advantage. For a manufacturing enterprise, the purchasing cost accounts for 50-70% of the total cost of the product, and even over 80% in some industries. Thus, purchasing cost is the main body and core of enterprise cost. Procurement cost improvement has also become an important channel for enterprises to enhance their profitability. However, for the content of purchasing cost improvement, the enterprise pays more attention to the product price; to the purchase cost improvement, the enterprise procureur adopts the competitive negotiation, the bidding, the delay payment time, the improvement delivery condition and so on. In the current trend of economic globalization, the market competition is becoming more and more intense, the supply chain is constantly reorganized, updated and perfected. This kind of procurement cost improvement mode, which takes unilateral profit as the starting point, will be gradually eliminated. Instead, it will be based on a win-win approach, especially in the semiconductor manufacturing industry, where mutual benefit with key partners is particularly important. This paper takes indirect materials of O Company as the research object, applies (TCO) method of ownership total cost, literature analysis, investigation (interview, questionnaire), Porter's five-force analysis, Kralijic matrix analysis, Pareto analysis, etc. Based on the theory of purchasing cost under the current supply chain environment, this paper explores and studies the improvement of purchasing cost by using analytic hierarchy process (AHP) and other scientific methods. The first part mainly introduces the research situation of procurement cost at home and abroad, and provides the theoretical basis for the subsequent cost analysis. The second part is based on the characteristics of industry analysis and indirect material purchasing. Using the (Total Cost of Ownership) tool of ownership total cost to analyze the cost status of O Company and the main structure of purchasing cost; The third part analyzes the key influencing factors and the direction of improvement. The fourth part puts forward the improvement method of purchasing cost based on mutual benefit and win-win relationship, and focuses on the measures to improve "purchasing unit price, inventory holding cost, purchasing cycle" of company O; The fifth part puts forward the safeguard mechanism of implementing cost improvement measures. Based on the method of total ownership cost (TCO), this paper analyzes the composition and main influencing factors of purchase cost of inter-firm O material. Based on the purchasing cost theory in the supply chain environment, this paper puts forward the purchase strategy and the concrete execution measures of the inter-company O material, which aims to study and solve the problems existing in the indirect material purchase of O company, reduce the product cost and obtain the competitive advantage of the product. Also for other semiconductor manufacturing industry procurement cost improvement to provide reference.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F274;F275
【参考文献】
相关期刊论文 前1条
1 赵晓兵;;国有特大石化企业物资采购成本控制[J];中国高新技术企业;2011年04期
，本文编号：2410053
本文链接：https://www.wllwen.com/guanlilunwen/gongyinglianguanli/2410053.html
