基于供应商管理的成本控制在D公司的应用研究
发布时间：2018-08-09 11:35
【摘要】：目前中国生产型企业正面临着原材料价格上涨，人工上涨，技术更新加快，垄断供应商及供应商开发困难等严峻形势。所以，迫切需要在成本控制上有所突破和发展。 本论文在介绍了传统采购成本观念，制造企业采购成本的相关供应商管理理论后，结合D公司的实际情况，从供应商的成本，库存和质量控制三大方面入手，分别提出其所面临的问题及相应的解决措施。 首先，直接采购物料成本，即供应商的采购成本是管控的重点。这是传统价格控制的第一反应。其次，供应商的库存与D公司的库存管理息息相关，要做好D公司的库存管理，务必也要了解供应商的库存情况。最后，供应商的质量管理是公司的发展和企业实力的集中体现，也是未来竞争中最为核心的环节。同时，质量也影响客户企业的生产质量和发展策略的制定和水平。在日益激烈的商战和巨大利益化的驱使下，，企业是否能长久生存都要受到准时生产的时间约束，质量的合格优选，，低成本，高服务等因素的影响。本文以D公司为例，从供应商质量存在的现状出发，分析和解决问题，并提出相应的对策，进而优化企业对供应商的管理。 本文认为，综合运用以上三方面对供应商的管理和控制，可以达到控制生产制造型企业内部成本的目的。
[Abstract]:At present, Chinese production enterprises are facing the severe situation, such as rising raw material price, increasing labor force, quickening technology renewal, monopolizing suppliers and their development difficulties. Therefore, there is an urgent need for a breakthrough and development in cost control. After introducing the traditional purchasing cost concept and the supplier management theory of purchasing cost in manufacturing enterprises, this paper starts with the cost of suppliers, inventory and quality control, combined with the actual situation of D Company. The problems they face and the corresponding solutions are put forward respectively. First of all, the cost of direct procurement of materials, that is, procurement costs of suppliers is the focus of control. This is the first reaction of traditional price control. Secondly, the inventory of suppliers is closely related to the inventory management of company D. To do a good job of inventory management of company D, we must also understand the inventory situation of suppliers. Finally, supplier quality management is the concentrated embodiment of the company's development and enterprise strength, and also the core link in the future competition. At the same time, quality also affects the production quality and development strategy of customer enterprises. Driven by the increasingly fierce commercial war and huge benefits, whether the enterprise can survive for a long time will be affected by the time constraints of production on time, the quality of qualified selection, low cost, high service and other factors. Taking company D as an example, this paper analyzes and solves the problems from the point of view of the present situation of supplier quality, and puts forward corresponding countermeasures to optimize the enterprise's management of suppliers. This paper holds that the internal cost of manufacturing enterprises can be controlled by the management and control of suppliers from the above three aspects.
【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】：F274;F275.3;F416.8
本文编号：2173948
[Abstract]:At present, Chinese production enterprises are facing the severe situation, such as rising raw material price, increasing labor force, quickening technology renewal, monopolizing suppliers and their development difficulties. Therefore, there is an urgent need for a breakthrough and development in cost control. After introducing the traditional purchasing cost concept and the supplier management theory of purchasing cost in manufacturing enterprises, this paper starts with the cost of suppliers, inventory and quality control, combined with the actual situation of D Company. The problems they face and the corresponding solutions are put forward respectively. First of all, the cost of direct procurement of materials, that is, procurement costs of suppliers is the focus of control. This is the first reaction of traditional price control. Secondly, the inventory of suppliers is closely related to the inventory management of company D. To do a good job of inventory management of company D, we must also understand the inventory situation of suppliers. Finally, supplier quality management is the concentrated embodiment of the company's development and enterprise strength, and also the core link in the future competition. At the same time, quality also affects the production quality and development strategy of customer enterprises. Driven by the increasingly fierce commercial war and huge benefits, whether the enterprise can survive for a long time will be affected by the time constraints of production on time, the quality of qualified selection, low cost, high service and other factors. Taking company D as an example, this paper analyzes and solves the problems from the point of view of the present situation of supplier quality, and puts forward corresponding countermeasures to optimize the enterprise's management of suppliers. This paper holds that the internal cost of manufacturing enterprises can be controlled by the management and control of suppliers from the above three aspects.
【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】：F274;F275.3;F416.8
【参考文献】
相关期刊论文 前10条
1 刘永胜;王超;;企业采购成本控制方法研究综述[J];当代经济;2009年07期
2 刘小东,崔建昆;采购成本控制[J];机械管理开发;2004年05期
3 施国洪,李春林;供应链管理模式下采购策略的分析研究[J];江苏大学学报(社会科学版);2005年04期
4 王新;张健;;基于关键流程节点约束的采购成本控制技术[J];机械设计与研究;2011年03期
5 程红彦;;供应商管理绩效综合评价模型研究[J];物流科技;2012年01期
6 黄荣光;杜学美;;制造企业采购成本控制研究[J];上海管理科学;2006年06期
7 高丹;;供应商管理的潜在风险分析及预防[J];上海汽车;2011年03期
8 敬春菊;冯珍;;基于MRO采购策略的供应商选择模型构建[J];数学的实践与认识;2009年14期
9 唐蓉;;供应链管理环境下的采购成本控制[J];铁道货运;2008年03期
10 张首楠;;成本控制理论的发展进程研究综述[J];商业时代;2012年26期
本文编号：2173948
本文链接：https://www.wllwen.com/jingjilunwen/kuaiji/2173948.html
