VX电子制造公司采购成本控制研究

发布时间：2018-01-28 12:10

本文关键词： 电子制造公司采购成本供应商管理战略采购　出处：《广西师范大学》2017年硕士论文　论文类型：学位论文

【摘要】：自2015年以来全球经济进一步放缓,VX电子制造公司作为完全的代加工电子制造公司,其相关业务也受到了很大影响。近两年来,公司出现客户数量减少,订单规模下降,年销售额也随之萎缩的情况,整个公司经营显得步履维艰。公司出现这样的危机,除了大环境下经济下行的客观影响,还有就是一方面客户不断要求降低价格,产品报价偏高根本就没法接到客户订单,另一方面是不断上涨的采购成本,使公司几乎没有利润空间可言,失去了持续生存下去的根本。公司要在如今越来越激烈的市场竞争中生存并可持续的发展下去,就必须重视如何“节流”,尤其是对采购成本的“节流”,因为这就是在为公司带来实实在在的利润。面对公司现在的困境处境,管理层也是看到了问题所在并做出明确要求要使公司的采购成本得到每年10%的降低,因此如何采取相关措施来控制采购成本已经刻不容缓。本文通过对VX电子制造公司采购管理现状的详细调研,采用文献查阅以及数据归纳演绎的方法,分析出该公司存在供应商管理不规范、采购人员业务素质偏低与物料库存积压偏高方面的问题,并有针对性地提出了对VX电子制造公司采购成本控制的四大策略:,(一)实施战略性采购;(二)运用TCO模型选择与评价供应商并健全供应商的绩效评估体系与激励机制;(三)促进采购人员管理规范化;(四)制定有效的采购策略降低库存积压。希望通过本文的研究结果能让公司理解并树立正确的观念,达到真正理解在生产运营管理上供应链管理与采购成本控制的内在含义,制定出卓有成效的措施和制度进行采购成本控制,帮助公司解决实际问题,而不能片面地认为降低采购成本就是要求供应商降低物料价格。同样也希望通过本文研究成果为同类企业在降低采购成本方面提供一些有益的借鉴。
[Abstract]:Since 2015, the global economy has further slowed down. VX Electronics Manufacturing Company, as a complete processing electronics manufacturing company, its related business has also been greatly affected in the past two years. The number of customers decreased, the size of orders declined, the annual sales volume also shrank, the entire company business appears to be struggling. The company appeared such a crisis, in addition to the economic downturn in the general environment of the objective impact. There is also on the one hand customer demand to reduce the price, the high price of products simply can not receive customer orders, on the other hand is constantly rising procurement costs, so that the company has almost no profit space to speak of. If the company wants to survive and develop continuously in the increasingly fierce market competition, it must pay attention to how to reduce the cost, especially to the purchase cost. Because this is the real profit for the company. Faced with the plight of the company, the management also saw the problem and made a clear request to reduce the purchasing cost of the company by 10% per year. Therefore, how to take relevant measures to control procurement costs has become urgent. Through the detailed investigation of the current situation of procurement management in VX electronic manufacturing companies, this paper adopts the methods of literature review and data induction and deduction. The problems of non-standard supplier management, low quality of purchasing staff and high backlog of material inventory in the company are analyzed. Finally, the paper puts forward four strategies to control the purchasing cost of VX electronic manufacturing company: (1) implement strategic purchasing; (2) using TCO model to select and evaluate suppliers and perfect supplier performance evaluation system and incentive mechanism; (3) to promote the standardization of the management of procurement personnel; (4) develop effective purchasing strategy to reduce inventory backlog. We hope that through the results of this paper, the company can understand and set up the correct concept. To truly understand the inherent meaning of supply chain management and procurement cost control in the production and operation management, to formulate effective measures and systems to control procurement costs, to help companies solve practical problems. But we can not one-sidedly think that reducing the purchasing cost is asking the supplier to reduce the material price. We also hope to provide some useful reference for the similar enterprises in reducing the purchasing cost through the research results of this paper.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F274;F426.6;F406.7

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