关于联想笔记本业务中PriceMask的成本管理

发布时间：2018-02-22 06:05

本文关键词： 供应商管理采购成本管理精细化成本核算　出处：《上海交通大学》2012年硕士论文　论文类型：学位论文

【摘要】：在当今全球化竞争的供应链竞争环境下,如何进行采购成本管理的优化、降低采购成本?联想的PriceMask采购成本管理模式及其所涉及的精细化成本管理是本文研究的重点,本文对联想笔记本的PriceMask模式进行了研究、总结和探讨,并提出了相关问题的解决之道。本文第一章介绍了联想笔记本在中国的PriceMask采购管理模式形成的背景,即其模式创新的业务驱动原因。第二章论述了采购成本管理的内容,阐述了加强采购管理的重要性,提出从总拥有成本最小化角度考虑降低采购成本。其后介绍了联想笔记本与供应商合作的多种采购模式,并对PriceMask采购成本管理模式进行了相关说明。第三章从商业模式变革和精细化管理理论的引入开始,介绍联想怎样进行其采购模式的变革。重点介绍了联想PriceMask模式的探索和主要内容及其给业务带来的效益。最后对该模式的推广应用进行了总结。第四章在肯定PriceMask模式让业务大幅受益的前提下,提出了其对业务经营的负面影响,并详解了形成影响的整个业务流程。为下一步解决该问题作了剖析准备。第五章首先详细阐述了精细化成本管理/核算的方法。其次则给出了本人对解决PriceMask模式对业务负面影响的方案,并作了流程的详细分解说明。以此解决该模式的弊端并使其得到充分的完善应用。通过对以上问题的研究,本文希望联想笔记本业务PriceMask成本管理模式能更为完善,并对中国相关企业提高供应链中采购环节的竞争力起到一定的借鉴作用,帮助其与国际大型企业相竞争。
[Abstract]:How to optimize procurement cost management and reduce procurement cost in the competitive environment of global supply chain? Lenovo's PriceMask purchasing cost management model and its detailed cost management are the focus of this paper. This paper studies the PriceMask model of Lenovo notebooks, summarizes and discusses it. The first chapter introduces the background of Lenovo notebook's PriceMask purchasing management mode in China, that is, the business driving reason of its mode innovation. The second chapter discusses the content of purchasing cost management. This paper expounds the importance of strengthening purchasing management, and proposes to reduce the purchasing cost from the angle of minimizing the total cost of ownership. The third chapter begins with the introduction of business model reform and refined management theory. This paper introduces how Lenovo carries out the reform of its purchasing mode. It focuses on the exploration and main contents of Lenovo PriceMask model and the benefits it brings to the business. Finally, it summarizes the popularization and application of this model. Chapter 4th gives a summary of PriceMask. If the business benefits a lot from the model, Put forward its negative influence on business operation, The whole business process of forming influence is explained in detail. The next step is to solve this problem. Chapter 5th elaborates the methods of cost management / accounting in detail. Secondly, I give the solution to the PriceMask model. Programmes that have a negative impact on operations, In order to solve the disadvantages of the model and make it fully applied, this paper hopes that the PriceMask cost management model of Lenovo notebook business can be more perfect through the study of the above problems. It can also help Chinese enterprises to improve the competitiveness of purchasing links in supply chain and help them compete with large international enterprises.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F426.671;F406.7

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