S电梯公司采购成本控制策略研究
发布时间：2018-08-04 15:42
【摘要】：在国内,受房地产市场调控的影响,国家调控房地产价格新政的落实等因素,电梯制造业的生存和发展面临着极大的挑战。如何在这种背景下,获取更大的利润空间,谋取长远的发展,成为电梯制造业普遍关注的重点问题。 对于21世纪典型的加工制造业来讲,一般平均60%的费用用于采购(包括原材料和零部件),20%左右的费用投入到人力资源管理,剩余的费用用于其他(包括生产投入费用、财务费用、研发费用等)。因此,加工制造型企业成本的主体和核心是采购成本,其对加工制造型企业的成本控制最具成效,而且影响巨大。如何才能更好地控制企业的采购成本呢?企业应着眼于供应链的分析,观察供应链中是否存在问题,要想降低企业的产品成本,就要从采购成本出发,以获得较大的竞争优势。 本文首先对课题的研究背景和研究目的意义进行了阐述,并总结了控制采购成本对整个供应链的重要作用；其次对供应链、供应链管理及成本控制等相关理论知识进行了概述,并回顾了国内外研究采购成本控制的现状；再者简单介绍了S电梯公司及行业发展背景,重点对S电梯公司采购成本控制现状和存在的问题及成因进行了剖析；最后给出S电梯公司成本控制策略,分别是原材料的成本控制策略(标准成本模型等)、新品开发与供应商选择策略(QFD等)、实施合理的降价方式策略及供应商的管理和考核等。 通过本文的研究,为S电梯公司在采购成本控制方面提供理论基础；为采购资源的整合、采购流程的规范化及供应商的科学管理提供依据；有效地控制并降低采购成本,合理地选择采购成本控制策略。也希望对同行企业有效控制采购成本提供有价值的参考资料。
[Abstract]:At home, under the influence of the real estate market regulation and the implementation of the new policy of real estate price, the elevator manufacturing industry is facing great challenges. How to obtain more profit space and achieve long-term development in this background has become the focus of general concern in elevator manufacturing industry. For the typical processing industries of the twenty-first century, the average cost of purchasing (including raw materials and spare parts) is about 20 per cent for human resources management, while the remaining costs are used for other (including production inputs), Financial expenses, R & D expenses, etc. Therefore, the main body and core of the cost of processing and manufacturing enterprises is procurement cost, which is most effective and has a great impact on the cost control of manufacturing enterprises. How to better control the procurement costs of enterprises? Enterprises should focus on the analysis of supply chain and observe whether there are problems in the supply chain. In order to reduce the product cost of the enterprise, it is necessary to proceed from the purchase cost in order to obtain a greater competitive advantage. In this paper, the background and significance of the research are described, and the importance of controlling purchasing cost to the whole supply chain is summarized, and the related theoretical knowledge such as supply chain, supply chain management and cost control are summarized. It also reviews the status quo of procurement cost control at home and abroad, introduces the development background of S elevator company and industry, and analyzes the status quo, existing problems and causes of procurement cost control in S elevator company. Finally, the cost control strategy of S elevator company is given, including the cost control strategy of raw material (standard cost model), the strategy of new product development and supplier selection (QFD etc.), the implementation of reasonable price reduction strategy, and the management and assessment of suppliers. Through the research of this paper, it provides the theoretical basis for S elevator company to control the purchasing cost, provides the basis for the integration of procurement resources, the standardization of procurement process and the scientific management of suppliers, effectively controls and reduces the purchasing cost, Reasonable selection of purchasing cost control strategy. We also hope to provide valuable reference materials for peer enterprises to effectively control procurement costs.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.4
[Abstract]:At home, under the influence of the real estate market regulation and the implementation of the new policy of real estate price, the elevator manufacturing industry is facing great challenges. How to obtain more profit space and achieve long-term development in this background has become the focus of general concern in elevator manufacturing industry. For the typical processing industries of the twenty-first century, the average cost of purchasing (including raw materials and spare parts) is about 20 per cent for human resources management, while the remaining costs are used for other (including production inputs), Financial expenses, R & D expenses, etc. Therefore, the main body and core of the cost of processing and manufacturing enterprises is procurement cost, which is most effective and has a great impact on the cost control of manufacturing enterprises. How to better control the procurement costs of enterprises? Enterprises should focus on the analysis of supply chain and observe whether there are problems in the supply chain. In order to reduce the product cost of the enterprise, it is necessary to proceed from the purchase cost in order to obtain a greater competitive advantage. In this paper, the background and significance of the research are described, and the importance of controlling purchasing cost to the whole supply chain is summarized, and the related theoretical knowledge such as supply chain, supply chain management and cost control are summarized. It also reviews the status quo of procurement cost control at home and abroad, introduces the development background of S elevator company and industry, and analyzes the status quo, existing problems and causes of procurement cost control in S elevator company. Finally, the cost control strategy of S elevator company is given, including the cost control strategy of raw material (standard cost model), the strategy of new product development and supplier selection (QFD etc.), the implementation of reasonable price reduction strategy, and the management and assessment of suppliers. Through the research of this paper, it provides the theoretical basis for S elevator company to control the purchasing cost, provides the basis for the integration of procurement resources, the standardization of procurement process and the scientific management of suppliers, effectively controls and reduces the purchasing cost, Reasonable selection of purchasing cost control strategy. We also hope to provide valuable reference materials for peer enterprises to effectively control procurement costs.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.4
【参考文献】
相关期刊论文 前9条
1 龚利群;;制造企业采购成本控制[J];北方经济;2012年22期
2 颜冬;;论企业采购成本控制的方法和策略[J];当代经济;2012年24期
3 孙R，
本文编号：2164345
本文链接：https://www.wllwen.com/guanlilunwen/shengchanguanlilunwen/2164345.html
