XY制造公司基于供应链的采购成本控制研究

发布时间：2018-01-17 19:10

本文关键词：XY制造公司基于供应链的采购成本控制研究　出处：《重庆理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着近年来汽车、摩托车制造业的发展，越来越多的世界著名跨国公司进入中国的汽车、摩托车市场，我国的汽车、摩托车制造业迎来了一个历史性的巅峰发展时期。与之相关联的汽车、摩托车零部件制造业也发展势头强劲。许多跨国零部件公司来到中国，建立分公司，或与当地企业合作，建立合资企业。随着越来越多的国外制造业转移来到中国，中国碰上了一个百年不遇的发展机会。但是，随着中国加入WTO，全球经济一体化发展，中国的企业在面临机遇发展的同时，也面临着很大的竞争和挑战。汽车、摩托车制造产业的激烈竞争，也加剧了汽车、摩托车零部件产业的竞争。对于采购成本占据了成本大部分比例的制造企业来说，采购活动发挥了关键作用。在无比激烈的竞争环境中，采购的管理水平，特别是在采购成本控制方面，很大程度上影响了制造企业的发展。企业对采购成本的控制，不但影响着企业的生产与经营效率，而且与企业的竞争能力、抵抗内部和外部压力的能力息息相关。本文通过对国内外相关文献的梳理和分析，认为传统的采购成本控制理论已经不能满足现代企业的发展，从供应链管理的角度对采购成本控制进行分析是一种理论趋势，基于供应链视角的分析可以更加全面地对企业的发展以及企业在供应链管理中所要注意的问题加以研究。在此基础之上，本文以XY公司为例，对其内部供应链环境、外部供应链环境进行分析得出，该公司目前对内的采购管理模式仍然是传统的价格战术，对外没有与供应商形成良好的合作关系，没有考虑到整体供应链效率的提升。现有的采购成本控制方式已经无法满足公司日益发展壮大的需要。并针对XY公司目前采购成本管理控制存在的问题提出了优化建议。对其内部管理而言，应该采取优化采购流程、库存管理的方式，形成信息自动化的平台，提高经济活动的效率；对其外部管理而言，要重视供应链管理，完善供应商的评估和选择，，控制供应商的议价能力，增强供应链整体的抗风险能力，提升企业的核心竞争力，同时积极应对原材料价格的波动，保证采购流程的有效进行。本文为企业提出了一种新型的采购成本控制理念，传统的方式已经不适用目前企业高速成长的需要，企业要形成科学的、合理的、有效的供应链管理和成本控制理念，提升企业的核心竞争力。本文的研究对制造业企业的采购成本管理控制研究有一定的借鉴作用。
[Abstract]:With the development of automobile and motorcycle manufacturing industry in recent years, more and more world famous multinational companies enter the automobile, motorcycle market and automobile of our country. Motorcycle manufacturing industry has ushered in a historic peak period of development. Associated with the automobile, motorcycle parts manufacturing industry also has a strong momentum of development. Many multinational parts companies came to China to set up branches. As more and more foreign manufacturing moves to China, China runs into a rare opportunity for development. However, as China joins the WTO. With the development of global economic integration, Chinese enterprises are facing great competition and challenge while facing the development of opportunities. The fierce competition of automobile and motorcycle manufacturing industry also intensifies the automobile. The competition of motorcycle parts industry. Procurement activities play a key role in the manufacturing enterprises, which account for most of the cost. In the extremely fierce competition environment, the level of procurement management. Especially in the procurement cost control, to a large extent, it affects the development of manufacturing enterprises. The control of procurement costs not only affects the efficiency of production and operation, but also the competitiveness of enterprises. The ability to resist internal and external pressures is inextricably linked. By combing and analyzing the relevant literature at home and abroad, this paper thinks that the traditional procurement cost control theory can not meet the development of modern enterprises. It is a theoretical trend to analyze purchasing cost control from the point of view of supply chain management. Based on the analysis of supply chain perspective, we can study the development of enterprises and the problems that enterprises should pay attention to in supply chain management. On this basis, this paper takes XY Company as an example. From the analysis of the internal supply chain environment and the external supply chain environment, it is concluded that the internal procurement management mode is still the traditional price tactics, and there is no good cooperation relationship with the suppliers. The existing purchasing cost control methods can not meet the needs of the company's growing and growing, and the existing problems of XY company's procurement cost management control are put forward. Optimization recommendations. For its internal management. In order to improve the efficiency of economic activities, we should adopt the way of optimizing purchasing process and inventory management, form the platform of information automation, and improve the efficiency of economic activities. For its external management, we should pay attention to supply chain management, improve the evaluation and selection of suppliers, control the bargaining power of suppliers, enhance the overall ability of the supply chain to resist risks, and enhance the core competitiveness of enterprises. At the same time, actively deal with the fluctuation of raw material prices, to ensure the effective procurement process. This paper puts forward a new concept of purchasing cost control for enterprises, the traditional way is no longer suitable for the needs of the rapid growth of enterprises, enterprises should form a scientific and reasonable. Effective supply chain management and cost control concept to enhance the core competitiveness of enterprises.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.47;F406.7;F274

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