基于供应链的EM公司二三线品牌原材料成本控制策略研究

发布时间：2018-04-01 00:31

本文选题：供应链　切入点：EM公司　出处：《广西师范大学》2014年硕士论文

【摘要】：从2013年EM公司的中期业绩公报可以看出,企业成本不断攀升,盈利空间不断压缩,发展进入“增长陷阱”时期。如何让成本增速成为营收增速的动力,在扩大再生产的边际效益递减时期,实现企业“长胖”又“长高”,是EM公司的当务之急。对EM公司这样连续十四年蝉联全国市场同类产品销售第一的桂冠的内衣生产企业,今后的发展方向是主攻EBA、ADR这样的二三线品牌,这些二三线品牌的原材料成本在总成本中占比颇大,而消费者又对此类品牌的价格很敏感。如何控制二三线品牌原材料成本,是EM公司亟待解决的焦点问题。本文通过对EM公司二三线品牌原材料成本控制现状的详细调研,分析了该公司二三线品牌原材料成本控制存在的问题、二三线品牌发展面临的机遇,并结合波特的“五力模型”法、目标成本法、层次分析法(AHP)、推拉法、供应定位图谱法等方法,同时借鉴国内外知名企业成本控制的成功经验,提出了EM公司二三线品牌原材料成本控制四大策略：(一)强化产品源头管理；(二)构建与实施物料百分比目标成本控制法；(三)构建协同的伙伴供应关系；(四)形成集成一体化的供应链信息系统。本文的研究成果将在EM公司二三线品牌原材料成本控制领域付诸实践,同时,为内衣行业二三线品牌的原材料成本控制提供有益借鉴,并丰富了供应链成本控制在内衣行业的案例研究。
[Abstract]:As can be seen from the 2013 EM interim results Bulletin, enterprise costs are rising, profit margins are shrinking, and development has entered a period of "growth trap." how to make cost growth become the driving force of revenue growth, In the period of diminishing marginal benefit of expanding reproduction, it is an urgent task for EM Company to realize the enterprise "growing fat" and "growing tall". For this company, EM has been the No. 1 underwear manufacturer in the national market for 14 consecutive years, which has won the highest sales of similar products in the national market for 14 consecutive years. In the future, the direction of development is to focus on the second and third tier brands such as EBAN ADR, which account for a large proportion of the total cost of raw materials, and consumers are very sensitive to the prices of such brands. How to control the raw material costs of the second and third tier brands? It is the focus of EM company to be solved urgently. Based on a detailed investigation of the current situation of raw material cost control in the second and third line brands of EM Company, this paper analyzes the problems existing in the cost control of the raw materials of the second and third lines brands of EM Company, and the opportunities faced by the development of the second and third lines brands. In combination with Porter's "five Force Model" method, target cost method, Analytic hierarchy process (AHP) method, push-pull method, supply location map method and so on, the successful experience of cost control of well-known enterprises at home and abroad is also used for reference. This paper puts forward four strategies of raw material cost control of EM Company's second and third line brand: (1) strengthening product source management (2) constructing and implementing target cost control method of material percentage and (3) constructing cooperative partner supply relationship (4); Form an integrated supply chain information system. The research results of this paper will be put into practice in the field of raw material cost control of the second and third line brands of EM company. At the same time, it will provide a useful reference for the raw material cost control of the second and third line brands in the underwear industry. And enriched the supply chain cost control in the underwear industry case study.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F274;F406.7;F426.86

【参考文献】