CL公司新品项目采购成本控制研究
发布时间:2018-06-01 18:49
本文选题:CL公司 + 预算 ; 参考:《大连理工大学》2014年硕士论文
【摘要】:随着全球经济的一体化,国外的优秀管理模式得到有力推广,国内传统采购理模式也逐步向供应链采购管理模式转变。采购是企业经营中的一个关键经济活动,在企业的生存和发展中起着至关重要的作用。项目采购是企业采购的一个重要分支,采购成本控制作为项目采购中的一个关键控制节点,对项目的成败起着决定性的重要作用。项目采购重要性正逐步被国人所认识,但项目采购理论和科学实践却还没有得到进一步推广。 本文以CL公司的新品项目采购成本控制为研究对象,通过对采购成本控制理论和方法的回顾及对CL公司项目采购成本控制现状的剖析,首先对CL公司的采购组织架构和新产品开发及采购业务流程提出了改善建议,提出了在对新品项目进行充分有效的预算基础上控制采购成本;并且从供应链管理角度出发,在交易费用理论基础上,对CL公司新品项目采购中电子网络采购系统的模型设计进行了科学的定性分析;然后运用层次分析法建立数学模型,改变CL公司新品项目采购中供应商选择与评价的粗糙简单的定性判断模式,并对影响新产品采购成本的相关方面进行了描述;最后,为保证以上方案的有力执行,对CL公司提出了全面的保障建议。综上,旨在帮助CL公司改进企业在新产品项目中采购成本控制方面的不足,增强企业的核心竞争力。同时也希望能对类似的制造型企业在新品项目采购成本控制方面有所借鉴。
[Abstract]:With the integration of the global economy, the foreign excellent management model has been promoted, and the domestic traditional procurement management model has gradually changed to the supply chain procurement management model. Procurement is a key economic activity in enterprise management, which plays a vital role in the survival and development of enterprises. Project procurement is an important branch of enterprise procurement. As a key control node in project procurement, procurement cost control plays a decisive role in the success or failure of the project. The importance of project procurement is gradually recognized by Chinese people, but the theory and scientific practice of project procurement have not been further popularized. This paper takes the purchase cost control of the new products project of CL Company as the research object, through reviewing the theory and method of purchasing cost control and analyzing the current situation of the project purchase cost control of CL Company. First of all, the paper puts forward some suggestions for improving the purchasing organization structure and new product development and purchasing business process of CL Company, and puts forward the control of purchasing cost on the basis of full and effective budget for the new product project, and from the point of view of supply chain management, the paper puts forward some suggestions on how to control the purchasing cost. On the basis of transaction cost theory, this paper makes a scientific qualitative analysis on the model design of electronic network purchasing system in the purchase of new products of CL Company, and then establishes the mathematical model by using AHP. This paper changes the rough and simple qualitative judgment mode of supplier selection and evaluation in the purchasing of new products of CL Company, and describes the related aspects that affect the purchasing cost of new products. Finally, in order to ensure the implementation of the above scheme, Put forward comprehensive safeguard suggestion to CL company. In summary, the purpose of this paper is to help CL to improve its purchasing cost control in new product projects and enhance its core competitiveness. At the same time, I hope it can be used for reference for similar manufacturing enterprises in the cost control of new products.
【学位授予单位】:大连理工大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F426.4;F406.7
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