HC苏州公司原材料采购成本控制研究

发布时间：2018-01-09 12:38

本文关键词：HC苏州公司原材料采购成本控制研究　出处：《苏州大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着中国经济改革的深化，中国作为世界工厂的竞争优势在不断弱化。在过去，中国制造是凭借低成本在国际竞争中胜出。现在，因为原材料、能源、土地、劳动力和环保成本都在增长，制造企业在中国面临更加激烈的竞争和严峻的挑战。企业想要生存下去，就要更加深入地去控制产品成本。在制造企业中，采购成本通常占产品成本很高比例（40%-70%），，是决定产品价格水平和市场竞争力的主要因素之一。对采购成本的控制已日益重要地决定着企业的利润，影响整个企业的竞争力和生存发展。因此，提高企业的采购成本控制将成为企业的工作重心。本文研究的对象HC苏州公司是一个典型的制造型企业，其采购成本占整个公司总成本的比重非常地大，加强控制企业的原材料采购成本并使之持续下降，是一个有效帮助企业不断降低产品成本，从而不断增强企业的市场竞争力，增加企业利润以维持其正常运营的重要和直接手段之一。本文研究的意义在于：结合HC苏州公司原材料采购成本控制的现状，通过价值链理论的启示分析公司在产品的项目开发阶段和量产阶段存在的原材料采购成本控制方面问题，采用采购成本控制的相关理论和方法对所存在的问题进行了一一实施和完善，最后总结了改善原材料采购成本给HC苏州公司所带来的成效，其有效降低了公司的原材料采购成本，改善公司的亏损状况，提高整个公司在市场上的竞争力，使其继续生存并持续发展。
[Abstract]:With the deepening of economic reform Chinese, China as the factory of the world competitive advantage in weakening. In the past, Chinese manufacturing is with low cost in the international competition. Now, because of the raw materials, energy, land, labor and environmental costs are growing, manufacturing enterprises are facing more fierce competition and challenges in China. Enterprises want to survive, you must thoroughly to control product cost. In manufacturing enterprises, the procurement cost usually accounts for a high proportion of the cost of the product (40%-70%), is one of the main factors that decide the product price level and market competitiveness. The procurement cost control has become increasingly important to determine the profits of enterprises, affecting the entire the competitiveness of enterprises and the survival and development. Therefore, to improve the enterprise procurement cost control will become the focus of the work.
The research object of this paper Suzhou HC company is a typical manufacturing enterprise, the proportion of the total cost of the purchase cost of the whole company is very large, to strengthen the control of the enterprise raw material procurement costs and to continue to decline, is an effective help enterprises to reduce the production cost, so as to continuously enhance the market competitiveness of enterprises, one of the an important and direct means to increase corporate profits to maintain its normal operation.
The purpose of this research is: according to the status of raw material purchasing cost control of Suzhou HC company, procurement of raw materials cost control problem through revelation analysis company value chain theory in product development phase and production phase exists, the procurement cost control theory and method of the problems one by one and implement perfect, finally improve the raw material procurement costs to Suzhou HC company brought the results, which effectively reduces the company's raw material procurement costs, improve the company's losses, improve the company's competitiveness in the market, the survival and sustainable development.

【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3;F274;F426.6

【参考文献】