D公司伺服器印刷线路板采购成本控制研究
发布时间：2019-05-31 17:44
【摘要】：随着科技的迅猛发展和顾客需求的多样化,电子制造企业已发展成为一个迅速增长且竞争激烈的行业,价格竞争成为一种重要的竞争手段。采购管理的角色也逐渐从传统的后勤支持走到了颇受关注的前台,同时采购管理以及采购成本控制对企业竞争优势的重要性也逐步得到认同。 本文以伺服器行业中D公司为主要研究对象,将理论结合工作实践,系统的分析并总结了D公司伺服器印刷线路板采购成本控制目前存在的问题,并进行研究给出了解决方案。 论文首先介绍了供应链管理下的采购成本控制的基本理论,通过对D公司所处的伺服器行业进行分析,阐述了伺服器线路板独特的业务模式和特点,发现采购成本居高不下的原因主要表现在三个方面：第一,供应商选择和评价机制不健全；第二,前期设计成本过高；第三,采购谈判缺乏准确的成本分析。根据上述原因,本文结合D公司的实际情况,从三个方面分析采购成本的优化策略。首先,本文认为应从供应商的选择和评价入手,优化新项目供应商的选择标准,加强现有供应商的绩效评审以保持供应链的持续竞争力,从供货源头方面保证采购成本的合理性。其次,采购成本控制应从前期设计成本入手,从采购战略的角度并通过供应商前期介入来保证设计成本最优化。最后,从采购价格谈判着手,利用线路板的规格参数进行价格回归分析,快速制定合理的目标价格作为谈判依据,针对需求量大以及单价高之产品采用反向竞标的方法,可以更有效控制采购成本并保证持续的竞争优势。本文采用实际案例对方案的可行性以及实施方案进行了验证分析,希望通过本文的研究,能够给类似企业的采购成本控制与优化提供借鉴。
[Abstract]:With the rapid development of science and technology and the diversification of customer demand, electronic manufacturing enterprises have developed into a rapidly growing and competitive industry, and price competition has become an important means of competition. The role of procurement management has gradually moved from the traditional logistics support to the foreground of considerable concern, and the importance of procurement management and procurement cost control to the competitive advantage of enterprises has been gradually recognized. This paper takes D company in server industry as the main research object, combines the theory with working practice, systematically analyzes and summarizes the existing problems of purchasing cost control of D company server printed circuit board, and gives the solution. Firstly, this paper introduces the basic theory of purchasing cost control under supply chain management, analyzes the server industry of Company D, and expounds the unique business mode and characteristics of server circuit board. It is found that the reasons for the high procurement cost are mainly manifested in three aspects: first, the supplier selection and evaluation mechanism is not perfect; Second, the pre-design cost is too high; third, the procurement negotiation lacks accurate cost analysis. According to the above reasons, combined with the actual situation of D company, this paper analyzes the optimization strategy of procurement cost from three aspects. First of all, this paper believes that we should start with the selection and evaluation of suppliers, optimize the selection criteria of new project suppliers, and strengthen the performance evaluation of existing suppliers in order to maintain the sustainable competitiveness of the supply chain. From the source of supply to ensure the rationality of procurement costs. Secondly, the procurement cost control should start with the pre-design cost, from the perspective of procurement strategy and through the intervention of suppliers to ensure the optimization of design cost. Finally, starting from the purchase price negotiation, the price regression analysis is carried out by using the specification parameters of the circuit board, and the reasonable target price is quickly formulated as the negotiation basis, and the reverse bidding method is adopted for the products with large demand and high unit price. It can control the purchase cost more effectively and ensure the continuous competitive advantage. In this paper, the feasibility and implementation of the scheme are verified and analyzed by using practical cases, and it is hoped that through the research of this paper, it can be used for reference for the procurement cost control and optimization of similar enterprises.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3
本文编号：2489897
[Abstract]:With the rapid development of science and technology and the diversification of customer demand, electronic manufacturing enterprises have developed into a rapidly growing and competitive industry, and price competition has become an important means of competition. The role of procurement management has gradually moved from the traditional logistics support to the foreground of considerable concern, and the importance of procurement management and procurement cost control to the competitive advantage of enterprises has been gradually recognized. This paper takes D company in server industry as the main research object, combines the theory with working practice, systematically analyzes and summarizes the existing problems of purchasing cost control of D company server printed circuit board, and gives the solution. Firstly, this paper introduces the basic theory of purchasing cost control under supply chain management, analyzes the server industry of Company D, and expounds the unique business mode and characteristics of server circuit board. It is found that the reasons for the high procurement cost are mainly manifested in three aspects: first, the supplier selection and evaluation mechanism is not perfect; Second, the pre-design cost is too high; third, the procurement negotiation lacks accurate cost analysis. According to the above reasons, combined with the actual situation of D company, this paper analyzes the optimization strategy of procurement cost from three aspects. First of all, this paper believes that we should start with the selection and evaluation of suppliers, optimize the selection criteria of new project suppliers, and strengthen the performance evaluation of existing suppliers in order to maintain the sustainable competitiveness of the supply chain. From the source of supply to ensure the rationality of procurement costs. Secondly, the procurement cost control should start with the pre-design cost, from the perspective of procurement strategy and through the intervention of suppliers to ensure the optimization of design cost. Finally, starting from the purchase price negotiation, the price regression analysis is carried out by using the specification parameters of the circuit board, and the reasonable target price is quickly formulated as the negotiation basis, and the reverse bidding method is adopted for the products with large demand and high unit price. It can control the purchase cost more effectively and ensure the continuous competitive advantage. In this paper, the feasibility and implementation of the scheme are verified and analyzed by using practical cases, and it is hoped that through the research of this paper, it can be used for reference for the procurement cost control and optimization of similar enterprises.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3
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