一汽海马汽车零部件采购成本控制研究

发布时间：2018-04-09 09:19

本文选题：一汽海马　切入点：汽车零部件采购　出处：《海南大学》2015年硕士论文

【摘要】：中国汽车行业伴随着中国制造的崛起呈现出高速成长,由此衍生的汽车零部件制造业也呈现出爆发式增长,并且收入增长速度要快于汽车整车制造业。随着汽车行业竞争日益加剧,价格战此起彼伏,汽车制造商越来越重视成本控制对于企业经营活动作用。而零部件采购作为成本的重要构成,也逐渐受到汽车企业的重视,并开始探索有效控制零部件采购成本的方法。本文以一汽海马汽车有限公司为研究对象,探索了汽车制造商控制采购成本的有效措施。论文首先回顾了有关成本控制的国内外相关研究,总结了其中对本文研究有借鉴价值的方法和结论。接着对汽车零部件采购成本控制理论进行梳理,分析了采购成本控制对于企业生产活动的意义,并从思想认识问题、采购人员的能力与构成、资源配置与协调和采购制度四个角度分析了影响采购成本的主要因素,基于此提出了13种常见的采购成本控制方法,并结合产品生命周期理论探讨了采购成本控制方法的适用性。本文从企业基本情况、采购管理的流程、采购成本的构成和存在的问题四个方面对于一汽海马汽车有限公司采购成本控制的现状进行了全面剖析。在此基础上,提出了采购成本控制改进与优化的设计方案。该方案建立在四项原则基础之上,主要包括优化采购管理部门、构建采购管理规范、控制关键环节成本、控制质量成本和控制物流成本。本文还对改进与优化采购成本控制的实施效果进行了分析,实践结果表明这些措施取得了良好的经济效益,有效控制了采购成本。最后本文提出了未来论文拓展的三个方向。
[Abstract]:With the rise of manufacturing in China, China's auto industry is growing rapidly, and the resulting auto parts manufacturing industry is also showing explosive growth, and the growth rate of income is faster than that of the automobile manufacturing industry.As the competition of automobile industry intensifies day by day, the price war rises one after another, the automobile manufacturer pays more and more attention to the cost control to the enterprise management activity function.As an important component of cost, parts purchase has been paid more and more attention by automobile enterprises, and the methods of controlling the cost of parts procurement have been explored.In this paper, FAW-Hipi Automobile Co., Ltd. is taken as the research object to explore the effective measures to control the purchasing cost of automobile manufacturers.Firstly, this paper reviews the relevant research on cost control at home and abroad, and summarizes the valuable methods and conclusions for this study.Secondly, the paper combs the theory of purchasing cost control of automobile parts, analyzes the significance of purchasing cost control to the production activities of enterprises, and recognizes the problems, the ability and composition of purchasing personnel.Based on the analysis of the main factors affecting the procurement cost from the four angles of resource allocation and coordination and procurement system, this paper puts forward 13 common procurement cost control methods.Combined with product life cycle theory, the applicability of purchasing cost control method is discussed.This paper makes a comprehensive analysis of the current situation of the procurement cost control of FAW hippocampus Automobile Co., Ltd from four aspects: the basic situation of the enterprise, the process of purchasing management, the composition of the purchasing cost and the existing problems.On this basis, the design scheme of improvement and optimization of purchasing cost control is put forward.The scheme is based on four principles, including optimizing purchasing management department, constructing purchasing management standard, controlling key link cost, controlling quality cost and controlling logistics cost.This paper also analyzes the effect of improving and optimizing the control of purchasing cost. The practical results show that these measures have achieved good economic benefits and effectively controlled the purchasing cost.Finally, this paper proposes three directions for the future development of the thesis.
【学位授予单位】：海南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.471;F406.7

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