基于六西格玛的S公司采购成本控制模式及方法研究

发布时间：2017-12-31 08:17

本文关键词：基于六西格玛的S公司采购成本控制模式及方法研究　出处：《天津大学》2013年硕士论文　论文类型：学位论文

【摘要】：彩电行业在我国经过20多年的发展已由卖方市场转变成了买方市场，随着供需关系的变化，企业间开始进行大规模的价格战，产品销售价格持续降低。同时受经济环境的影响，，国内劳动力及原材料价格大幅上涨，这就给企业经营提出了更高的要求，稍有不慎企业将面临亏损。S公司是A跨国集团在华的投资公司，虽然其拥有先进的管理方法、先进的SAP系统、以及相应的高素质人才，但经过分析发现其采购成本的控制一直处于较低水平。本论文首先对成本控制及六西格玛理论进行阐述，然后使用六西格玛的方法对S公司成本控制流程及方法进行分析，找到了S公司成本控制中的关键问题，通过2012年采购数据的分析，验证了关键因素对成本控制的影响。并针对重点产品管理、成本控制周期管理、员工技能管理、以及标杆比较管理等方面的问题实施改善，建立一种以动态成本模型为基础的成本控制模式。最终实现改善了采购成本控制水平，使价格水平由2012年的90.7%降低到了2013年的85%，实现了采购成本3000万的节俭，提高了S公司的产品竞争力。通过本次研究希望为相关领域的人员提供一种新的模式及方法，以便他们能够更好的对采购成本实施有效的控制。本文的创新在于，将原有固化的成本模型动态化，并将目标价格管理、标杆价格管理、供应商改善管理与之相结合，形成一种新的成本控制模式。新的控制模式优化了控制流程，能提了高成本优化速度、提高成本分析师工作效率，并能让管理者直观的了解产品价格所处状态，从而提高企业成本控制的效率及效果。
[Abstract]:After more than 20 years' development, color TV industry has changed from seller's market to buyer's market. With the change of supply and demand, large-scale price war has begun among enterprises. At the same time, under the influence of economic environment, the price of domestic labor and raw materials has risen substantially, which puts forward higher requirements for enterprise management. A little careless enterprise will face loss. S company is A multinational group's investment company in China, although it has advanced management method, advanced SAP system, and corresponding high quality talented person. But after analysis, it is found that the control of purchasing cost has been in a lower level. In this paper, the cost control and six Sigma theory are first expounded, then the cost control process and method of S Company are analyzed by using six Sigma method, and the key problems in cost control of S Company are found. Through the analysis of purchasing data in 2012, the paper verifies the influence of key factors on cost control, and aims at key product management, cost control cycle management and employee skill management. As well as benchmarking comparative management and other aspects of the implementation of improvement, the establishment of a dynamic cost model based on the cost control model, and finally achieved improved procurement cost control level. The price level was reduced from 90.7% on 2012 to 8510 on 2013, which realized the frugality of purchasing cost 30 million and improved the competitiveness of S Company. Through this study, we hope to provide a new model and method for the personnel in related fields, so that they can better implement effective control of procurement costs. The innovation of this paper lies in. The original solidified cost model is dynamically changed, and the target price management, benchmarking price management and supplier improvement management are combined to form a new cost control mode. The new control mode optimizes the control flow. It can raise the speed of high cost optimization, improve the efficiency of cost analyst, and make managers know the state of product price intuitively, so as to improve the efficiency and effect of cost control.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.6

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