A公司外包制造模式下的供应链成本管理研究

发布时间：2018-03-11 09:32

本文选题：外包模式　切入点：A制造企业　出处：《石河子大学》2014年硕士论文　论文类型：学位论文

【摘要】：当前经济发展的全球化以及日益精细的国际社会分工推动着世界上各个行业的竞争日趋激烈，，而在国内也加快了经济结构调整和社会主义市场经济转型的步伐，我国制造企业在大力开拓产品市场提高规模效益的同时面临着降低成本的压力。在没有硝烟的商场战争中企业在实现自身生存和发展的基础上，为保持、提高其在市场上的核心竞争力，不仅要着眼于企业自身自造资源角度实现优化、提升企业制造资源的价值度，更要学会“借东风”，通过借助于其他企业的优势资源降低营运成本并提升产品质量，作为第三利润的来源，业务外包为企业、社会提供了巨大的经济效益和社会效益，其重要性为企业和管理人士所共识，实行产品业务外包已是众多企业进行业务管理、成本减负的重要模式，然而仅仅局限于企业内部成本控制的传统成本管理理念和管理方法，已经不适用于外包模式下的成本控制体系。业务外包模式下的供应链成本管理既要对本公司生产需求部门的成本予以考虑，又要结合业务供应商情况进行成本控制，此外本行业竞争对手以及发展宏观环境等因素对供应链成本的影响也不容小觑。本研究以我国典型制造企业A公司为实证研究对象，近几年随着我国广阔消费市场的开拓，该企业基于市场扩大化战略与成本降低的双重压力，将非核心业务实行了外包，并且业务外包模式逐渐成为企业发展的重要经营战略和战略管理的发展模式，在此基础上探究该A企业外包模式下供应链成本管理的相关问题。本研究在作业成本理论和目标成本理论的指导下对国内外供应链管理的相关理论及其研究动态进行了梳理，并结合本研究的内容对制造企业供应链、供应链管理、成本管理以及外包模式等概念予以了界定；针对A公司业务外包的环节、方式对其外包供应链成本的内外影响因素进行了分析，具体涉及外包商、行业竞争对手、宏观环境等外部因素以及公司战略、业务格局等内部影响因素；在以上分析的基础上对A公司当前外包供应链成本的管理现状和问题有针对性的予以研究，为实现对A公司对供应链成本减少5%的成本控制目标，以成本供应管理理论——目标成本理论和ABC作业成本理论——为指导对本次研究对象的外包供应链成本的管理作出优化，基于制造企业核心业务竞争力的增强和企业外包风险的降低，并从战略规划、队伍配置、管理策略以及数据体系规范等方面对A公司作出管理的思考，最后以A公司X电路板外包为案例对其供应链管理进行评价。
[Abstract]:At present, the globalization of economic development and the increasingly fine division of labor in international society promote the increasingly fierce competition in all sectors of the world, and at home they have also accelerated the pace of economic restructuring and the transformation of the socialist market economy. Chinese manufacturing enterprises are facing the pressure of reducing costs while vigorously developing the product market to improve their economies of scale. In the war of shopping malls without gunpowder smoke, enterprises are realizing their own survival and development on the basis of maintaining, To improve its core competitiveness in the market, it is necessary not only to optimize the enterprise's own self-made resources, but also to enhance the value of the enterprise's manufacturing resources. We should learn to "learn from Dongfeng", reduce operating costs and improve product quality by virtue of the superior resources of other enterprises. As a source of third profit, business outsourcing has provided enormous economic and social benefits to enterprises and society. The importance of product outsourcing has been recognized by enterprises and managers. It is an important mode of business management and cost reduction for many enterprises. However, it is only limited to the traditional cost management concept and management method of internal cost control. The supply chain cost management under the outsourcing mode should not only consider the cost of the production demand department of our company, but also combine with the situation of the business supplier to control the cost. In addition, the industry competitors and the development of macro-environment factors on supply chain costs can not be underestimated. This study takes A Company, a typical manufacturing enterprise in China, as an empirical research object. In recent years, with the development of China's vast consumer market, the company has outsourced non-core business based on the dual pressure of market expansion strategy and cost reduction. And business outsourcing mode has gradually become an important business strategy and strategic management development model of enterprise development. Under the guidance of activity-based cost theory and target cost theory, this study combs the relevant theories and research trends of supply chain management at home and abroad under the guidance of activity-based cost theory and target cost theory. Combined with the contents of this study, the concepts of supply chain, supply chain management, cost management and outsourcing mode of manufacturing enterprises are defined. The paper analyzes the internal and external factors of outsourcing supply chain cost, including outsourcing firms, industry competitors, macro environment and internal factors such as company strategy, business pattern and so on. On the basis of the above analysis, this paper studies the current situation and problems of outsourcing supply chain cost management in A Company, in order to achieve the cost control goal of reducing supply chain cost by 5% to A Company. Under the guidance of cost supply management theory, target cost theory and ABC activity-based cost theory, the cost management of outsourcing supply chain is optimized. Based on the enhancement of core business competitiveness of manufacturing enterprises and the reduction of outsourcing risk, and from the strategic planning, team configuration, management strategy and data system specifications, the management of company A is considered. Finally, A company X circuit board outsourcing as a case to evaluate its supply chain management.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F425;F406.72

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