S公司航材采购成本管控研究

发布时间：2018-06-04 21:20

本文选题：民航制造 + 国际采购　；参考：《中国科学院大学(中国科学院工程管理与信息技术学院)》2017年硕士论文

【摘要】：随着全球经济一体化发展进程不断加快,市场竞争愈演愈烈。国内民航制造企业由于行业特殊性,生产原材料主要向欧美发达国家进口,不断恶化的经济形势使得其国际采购成本居高不下。如何有效做好成本控制,一直是该类企业在生产经营中关注的重要课题。通过在民航制造企业S公司多年的采购管理工作经验及数据,分析采购成本结构,研究采购工作中尤其是国际采购过程中存在的问题,提出适合S公司的战略采购方向。论文首先对S公司采购管理中的主要成本问题进行了分析,确定了原材料价格成本是采购成本管控的主要对象,并对影响采购成本的主要因素进行了分析,确定了直接成本和间接成本的主要影响因素。针对问题,提出了通过战略供应商的选择和建立战略同盟解决采购成本管理问题,通过设定战略库存解决内部采购成本。采用ABC分类法指导供应商的选择,使用经济订货批量(EOQ)模型确定批次采购的数量和频率,通过平衡采购价格成本和库存占用成本核算,得出总成本最低的最佳订货量,从而实现采购价格成本和库存占用成本之和最小化。通过对以上策略的实施,S公司有效地进行了采购成本的管控。本文提出的战略采购及精益控制成本的方法,实现了S公司采购成本管控的目标,为S公司提升在民航制造行业中竞争力打好基础,同时也可供同类型的其他企业借鉴。
[Abstract]:With the rapid development of global economic integration, market competition is becoming more and more intense. Because of the particularity of the industry, the domestic civil aviation manufacturing enterprises mainly import raw materials to the developed countries of Europe and the United States. The deteriorating economic situation makes their international procurement costs remain high. How to control cost effectively has always been an important issue in the production and management of this kind of enterprises. Through many years' experience and data of purchasing management in S Company of civil aviation manufacturing enterprise, this paper analyzes the structure of purchasing cost, studies the problems existing in purchasing work, especially in the process of international procurement, and puts forward the strategic purchasing direction suitable for S Company. Firstly, the paper analyzes the main cost problems in the procurement management of S Company, determines that the raw material price cost is the main object of purchasing cost control, and analyzes the main factors that affect the purchase cost. The main influencing factors of direct cost and indirect cost are determined. In order to solve the problem, the problem of purchasing cost management is solved by selecting strategic suppliers and establishing strategic alliance, and the internal purchasing cost is solved by setting strategic inventory. The selection of suppliers is guided by ABC classification, and the quantity and frequency of batch purchase are determined by using EOQ model. The best order quantity with the lowest total cost is obtained by balancing the cost of purchase price and the cost of stock occupation. Thus, the sum of purchase price cost and inventory cost is minimized. Through the implementation of the above strategy, the company effectively controls the procurement costs. The method of strategic procurement and lean cost control proposed in this paper realizes the goal of S company's purchasing cost control and lays a good foundation for S company to enhance its competitiveness in the civil aviation manufacturing industry. It can also be used for reference by other enterprises of the same type.
【学位授予单位】：中国科学院大学(中国科学院工程管理与信息技术学院)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F274;F426.5

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