浅析天威保变采购成本管理

发布时间：2018-02-14 09:05

本文关键词： 采购成本成本管理天威保变供应商　出处：《河北大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着经济的全球化，企业经营和采购的范围逐渐扩大，企业资源出现全球配置趋势。采购成本在企业运营成本中尤其是制造企业中所占的比重越来越大。采购对于一个企业来说是一个战略环节。而对于加工、制造企业来说，采购成本的合理控制是他们取得竞争优势的一件法宝，降低采购成本成为企业提高利润的一个重要途径。实践证明，要想提高销售环节的利润有一定难度，但是在采购环节确是相对容易。一个企业供应链水平的高低，可以是其利润的摇篮也可以是利润的坟墓。从“十五”以来，随着我国国民经济的发展迅速，对电力的需求也开始日趋上升。作为输变电系统中的主要设备—变压器行业也开始飞速发展。大发展带来了大繁荣，庞大的电力建设资金给变压器行业带来了机遇的同时也带来了隐患。一大批企业蜂拥而入，造成企业“过多过滥”。电力变压器行业出现产能过剩。加之，自2008年以来，原材料开始大幅涨价、能源价格、运输费用以及人力资源成本的上升，推动了企业成本的进一步提高。受市场份额不断缩小竞争日益激烈和成本压力不断加大的双重影响，变压器制造行业面临前所未有的挑战。作为有着55年发展历史的国有大中型企业，天威保变电气股份有限公司（简称“天威保变”），如何在当前激烈的市场竞争中解决高成本带来的压力，已是当前面临的棘手问题。笔者认为，采购处于整个供应链的最上游，是任何生产和消费活动的先导加强采购成本管理、降低采购成本应是当前降低企业成本的重中之重。企业采购成本中存在的这些问题如果不妥善解决，势必会影响天威保变公司的经营状况。针对上述问题，笔者建议，若要进行采购成本管理，，应当摒弃传统的采购模式，从供应链各个环节入手来降低成本。主要包括几方面：如，建立完善采购制度，提高采购效率，加强供应商的管理，对采购品进行分类管理，建立采购人员培训制度，提高采购人员素质，等。
[Abstract]:With the globalization of the economy, the scope of business operation and procurement has gradually expanded. The global allocation trend of enterprise resources. Purchasing cost is more and more important in the operating cost of enterprise, especially in manufacturing enterprise. Procurement is a strategic link for an enterprise. Reasonable control of purchasing cost is a magic weapon for them to gain competitive advantage, and reducing purchasing cost becomes an important way for enterprises to increase profits. Practice has proved that it is difficult to improve the profit of sales link, but it is relatively easy in purchasing link. The level of supply chain of an enterprise can be the cradle of profit or the grave of profit. Since "15", with the rapid development of China's national economy, the demand for electric power has been rising day by day, and the transformer industry, as the main equipment in the transmission and transformation system, has also begun to develop rapidly. The great development has brought great prosperity, the huge electric power construction fund has brought the opportunity as well as the hidden danger to the transformer industry. A large number of enterprises have flocked in. The power transformer industry has overcapacity. In addition, since 2008, raw materials have started to rise sharply, energy prices, transportation costs and human resources costs have risen. The transformer manufacturing industry is facing unprecedented challenges due to the double influences of shrinking market share and increasing cost pressure. As a large and medium-sized state-owned enterprise with a history of 55 years, how to solve the pressure brought by high cost in the current fierce market competition is a thorny problem faced by Tianwei Baomun Electric Co., Ltd. The author believes that procurement is in the upstream of the entire supply chain and is the forerunner of any production and consumption activity to strengthen procurement cost management. Reducing the purchasing cost should be the most important thing to reduce the enterprise cost at present. If these problems in the enterprise purchase cost are not properly solved, it will inevitably affect the operating condition of Tianwei Baomun Company. In view of the above problems, the author suggests that if we want to manage the purchasing cost, we should abandon the traditional purchasing mode and reduce the cost from all aspects of the supply chain. Improve purchasing efficiency, strengthen supplier management, classify purchasing products, establish purchasing staff training system, improve purchasing staff quality, etc.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.6

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