基于供应链的A幕墙企业采购成本控制研究

发布时间：2018-01-28 03:11

本文关键词： 供应链采购成本控制供应链成本管理幕墙企业　出处：《华东理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着建筑科技的进步发展,幕墙装饰由于其将建筑美学、建筑节能、建筑结构、建筑功能等因素有机统一的特点,在现代建筑中得到了广泛应用,近三十多年我国幕墙产业得到了高速发展。经过长期的发展和市场竞争,目前国内幕墙企业间的设计和施工水平差异性越来越小,竞争日趋激烈。在这种大环境下,企业的成本竞争力越来越凸显其重要的战略地位,而采购成本因为占据着企业成本中很大部分的比例,其成本控制水平直接影响着企业的市场竞争能力。当前国内企业在采购成本控制方面还存在诸多不足,传统的采购成本管理仅仅是关注采购价格以及企业采购的内部管理成本,很少关注外部供应链的整体成本,不利于总体成本的降低,已无法满足企业发展的需要。从供应链角度进行成本控制,扩展采购成本降低的新来源,已经成为当今企业获得竞争优势的新突破点。本文从供应链理论和采购成本控制理论入手,以A幕墙企业为例,分析其采购成本管理现状,提出其存在的问题,探讨造成这些问题的原因,在此基础上对A公司构建了基于供应链的采购成本管理体系方案,并通过该方案实施后预期采购成本的降低进行了应用效果对比。通过实施基于供应链的采购成本控制体系,开拓采购成本降低的新来源,能进一步降低企业的总体采购成本,从而提升企业的成本竞争力。通过本课题研究,笔者希望能对幕墙及类似企业的采购成本控制提供一定的参考价值。
[Abstract]:With the development of architectural science and technology, curtain wall decoration has been widely used in modern architecture because of its organic unity of architectural aesthetics, architectural energy saving, architectural structure, architectural function and so on. In recent 30 years, curtain wall industry in China has been developing at a high speed. After long-term development and market competition, the difference of design and construction level between domestic curtain wall enterprises is becoming smaller and smaller. Competition is becoming more and more intense. In this environment, the cost competitiveness of enterprises more and more highlights its important strategic position, and procurement costs because of occupying a large proportion of the costs of enterprises. The level of cost control has a direct impact on the competitiveness of the market. At present, there are still many deficiencies in the procurement cost control of domestic enterprises. The traditional procurement cost management only focuses on the purchase price and the internal management cost of the enterprise procurement, and pays little attention to the overall cost of the external supply chain, which is not conducive to the overall cost reduction. Can not meet the needs of enterprise development. From the point of view of supply chain cost control, expand the new source of procurement cost reduction. This paper starts with supply chain theory and procurement cost control theory, taking A curtain wall enterprise as an example, analyzes the current situation of procurement cost management and puts forward its existing problems. On the basis of discussing the causes of these problems, a supply chain based purchasing cost management system is constructed for A Company. And through the implementation of the program to reduce the expected procurement costs to compare the results of the application. Through the implementation of supply chain based procurement cost control system to open up a new source of procurement cost reduction. Through the research of this subject, the author hopes to provide a certain reference value for the curtain wall and similar enterprises procurement cost control.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F274;F426.92;F406.7

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