CH公司采购成本控制研究

发布时间：2018-04-14 20:12

  本文选题：采购成本控制 + 供应链　； 参考：《电子科技大学》2013年硕士论文

【摘要】：进入二十一世纪,企业间的竞争随着市场经济的蓬勃发展变得日益激烈,企业无论是发展自主品牌或为他人代工,都力求以最低的成本制造出让消费者满意的产品,以便能赚取到维持企业生存和发展所需的利润。一般来说,采购成本在产品总成本中要占到60%左右,制造企业甚至会达到70%-80%。因此,有效控制采购成本,可以使企业的产品更具价格优势,从而增强企业竞争力。传统的采购成本控制方式主要是降低采购价格,然而随着市场竞争的加剧,一味的降低采购价格来控制采购成本的弊端也越来越明显。如采购价格的大幅降低导致原材料质量问题频发；上游企业因不堪忍受采购价格下降供货积极性降低,导致企业缺货的情况也屡见不鲜。所以企业要想在当下激烈的竞争中脱颖而出,除了传统以降低采购价格的成本控制方法外,更应从供应链的角度出发进行采购成本控制,选择总成本(TCO)最低的供应商,运用期货、租赁来对冲采购成本风险、筹集资金,降低采购成本,同时对产品整个生命周期进行成本控制。通过以上成本控制方法的运用,将传统的采购成本管理进行拓展,从而建立新的企业采购成本控制体系。本文选取老牌家电企业CH公司为例,对其展开采购成本控制专题研究,分析其在采购成本控制中存在的问题和原因,同时通过梳理国内外采购成本控制理论和研究成果结合CH公司现状,提出了构建新的采购成本控制体系,即建立供应链成本控制体系,以及通过总成本(TCO)最低来选择和评价供应商,将期货、租赁运用到大宗物资采购中,对产品整个生命周期进行成本控制,通过运用以上方式实现对CH公司采购成本的有效控制。新的采购成本控制体系建立后,虽然无法直接给处于微利行业的CH公司带来暴利,但通过新体系的构建必将促进公司内部管理的提升,增强公司产品的竞争力,在公司自身利润得到保障的同时,带动上下游企业共同盈利和发展。
[Abstract]:In the 21 century, with the vigorous development of the market economy, the competition among enterprises becomes increasingly fierce. Whether they are developing their own brands or working for others, they all strive to produce products that satisfy consumers at the lowest cost.In order to earn the necessary profits to sustain the survival and development of the enterprise.In general, purchasing costs account for about 60% of the total cost of the product, and manufacturers can even reach 70-80%.Therefore, the effective control of purchasing costs can make the products of enterprises have more price advantages, thereby enhancing the competitiveness of enterprises.Traditional procurement cost control is mainly to reduce the purchase price, but with the intensification of market competition, the disadvantages of blindly reducing the purchase price to control the procurement cost are becoming more and more obvious.For example, the large reduction of purchasing price leads to the frequent problems of raw material quality; the upstream enterprises suffer from the decline of purchasing price, and the enthusiasm of supply is reduced, which leads to the situation that enterprises are out of stock.Therefore, in order to stand out in the current fierce competition, in addition to the traditional cost control method to reduce the purchase price, enterprises should also control the purchasing cost from the perspective of supply chain and select the lowest supplier with the lowest total cost.Futures and leasing are used to hedge purchase cost risk, raise funds, reduce purchase cost, and control the cost of the whole product life cycle.Through the application of the above cost control methods, the traditional purchasing cost management is extended and a new enterprise purchasing cost control system is established.In this paper, we select Ch Company, an old household appliance enterprise, as an example to study the special topic of purchasing cost control, and analyze its problems and reasons in the process of purchasing cost control.At the same time, by combing the domestic and foreign procurement cost control theory and research results combined with the current situation of Ch company, a new procurement cost control system, namely, the establishment of supply chain cost control system, is put forward.It also selects and evaluates suppliers through the lowest total cost, applies futures and leases to the purchase of large quantities of materials, controls the cost of the whole product life cycle, and realizes the effective control of the purchasing cost of Ch company by using the above methods.After the establishment of the new purchasing cost control system, although it can not directly bring huge profits to Ch company in the small profit industry, but through the construction of the new system, it will promote the promotion of the internal management of the company and enhance the competitiveness of the company's products.In the company's own profits are guaranteed, driving upstream and downstream enterprises common profits and development.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.72;F426.6
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本文编号：1750841