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启明公司汽车电子产品采购成本控制问题研究
Study on Purchasing Cost Control of Qiming Company’s Auto Electronic Product
【作者】 刘晨光;
【作者基本信息】 吉林大学 , 项目管理, 2009, 硕士
【摘要】 汽车电子在如今的汽车行业中占据着很重要的位置,也存在着很大的市场竞争阻碍。其中最大的问题来源于产品价格。作为自主研发的汽车电子产品的企业,成本控制和采购战略对其今后的市场竞争起了决定性的作用。本文通过启明公司导航仪项目为例,系统阐述了目前存在的问题,如何有效的降低采购成本。首先,对整个汽车电子行业的现状进行了介绍和分析,并且提出了启明公司采购部分存在的问题。其次,通过阐述导航仪的研发、试产和量产三个阶段综合分析了不同阶段的不同控制采购成本的方法。再次,将不同的采购战略方法在实际情况中加以应用。最后,总结了这些方法在启明公司的导航项目中取得的初步成就。文章对汽车电子的采购成本方面进行比较详细的分析和提供了一些对策,希望能为此项目带来更好的市场竞争力和产品效益。
【Abstract】 Since the 1990s,The Chinese Automotive industry begin the rapid development, with Automotive industry, related Automotive electronics industry is up as well. After 2000, it presented a batch of independent research and development automotive electronics companies in China. Qiming company which grows gets up under this situation. In fact, automotive electronics industry is especially important on cost control cause strongly competition in this industry. Therefore, how effective to reduce the purchasing cost becomes the matter of primary importance in GPS system project in Qiming company.Using the lasted 3 years, Qiming company research and development of GPS system is now in the final stage in the process of overall tooling sample. There exist the following questions are: Too broad of the types of procurement; Small quantity of each product parts; too little quantity Purchaser; Order tracking and development of suppliers at the same time; too much research of adjustment resulting in delivery delays; semiautomatic processing to deal with purchase service; too much cost pressures and the progress of stress; no sufficient time to develop fully qualified suppliers; existing the product quality issues; excessive inventory problem; without an effective marketing plan. In order to solve these issues and improve the competitiveness of products, the enterprise needs to reduce the purchase cost, improve the research and development ability, strengthening staff management and reduce production losses. Reducing purchasing costs of the company’s overall cost control are the most important for enterprises. In other word, through the purchasing strategy and cost control in the automotive electronics industry has a very significant importance.Understanding the automobile electronics industry background, strengthening communicate with internal demand department, controlling stock data, improving the capacity of negotiating, strengthening the management of suppliers, supporting the logistics, accurate productive plan and strict quality assurance lay a good foundation in purchasing strategy. At present, the biggest goal is a profit in the marketing competition. Therefore, the cost control becomes the best important management point in the enterprise. Throughout the researching of purchasing issues in the Qiming company’s GPS system, achieves strengthens purchasing management and cost control.Basic on the project management theory, Adopted supplier management system audit, including: (1) Sales contract review, requires that the sales contract for each department to assess and confirm whether it can be completed on time; (2) Supplier management, called for the establishment of a list of licensed suppliers, and to have effective control procedures; (3) Training management, the key positions have comprehensive training staff appraisal system, and to maintain detailed records; (4) Equipment management, equipment maintenance adjustments, there is a sound control system and has complete record; (5) Measurement of management, the measurement apparatus must have a complete delivery system, this is very important. Audit at the supplier after the completion of qualified suppliers on the issue of RFQ document, in general, including drawings and specifications, samples, quantity, general procurement cycle, the details requested delivery dates, etc., and require suppliers to complete the date specified in the quotation.Use the cost-control theory methods to develop cost targets, Constitute all of the cost of strict cost calculation, assessment and supervision, and take effective measures to rectify the adverse variance is conducive to the development differences, so that the cost of limiting the target range. Generally include the following procedures: The first step: Based on experience in the development of original cost of the basic standards and reduce the cost using the formulation of the standard technical measures; the second step: implementation of standards. The formation process of cost calculation and supervision; Step Three: Make sure the difference. Accounting of actual consumption from the differences in cost index, analysis cost difference happened the extent and nature of the reasons for determining the cause of differences; the fourth step: the elimination of differences. Mining output savings potential for lowering the cost of the new measures.Apply the purchasing strategy to achieve business process to reduce costs, according to different times and different circumstances to develop a different procurement strategy. Purchase department should fully communicate with the market department, R & D department, financial department and logistics department. Product research and development for pre-status, with two or more suppliers to establish long-term cooperation relationship and try to select a variety of programs to reduce costs to achieve the purpose of pre-reduce the cost. With the market department hold the month quarter regular meeting. Know the market demand at any time acquire first-hand information. In an orderly conduct of the procurement planning and inventory management. And exchange with financial department’s mutual funds and plan the budget circular, so that effective control of the Finance Department Pay good time, do not occupy a lot of money can be timely payments, set up good image of the reputation. Specific methods of purchase strategy are: (1) Strategic cooperation: the establishment of long-term cooperation relations with the Alliance, a framework agreement of strategic corporate procurement is procurement important manifestations of one. Supplier networks to strengthen the building of strategic procurement enterprises are the primary mission, sort out the supply channel, the supplier of materials management is an integral part of procurement management, quality management, directly or indirectly affect the purchasing behavior, the procurement process. (2) Home and Outsourcing: Make or Buy decision-making need to take into account qualitative factors. Qualitative analysis is essential and plays a decisive role, especially in relation to fixed assets investment, the centralized purchasing with decentralized procurement: the demand for common, suppliers of the industry structure, procurement of technical requirements. (3) Single-source procurement and multi-source procurement: On the one hand, the management of suppliers more convenient, but also conducive to reduced supply costs; On the other hand, there is between supply and demand in favor of establishing a long-term stable cooperative relations, quality has a certain degree of protection.The above aspects of cost control have been applied in the Qiming company’s GPS system project. From the initial research and development has been unplanned, unorganized becoming the current status of someone in charge of everything, someone tracking someone summarizing. From the initial uncontrolled to the present refinement to each Original cost control programs in the total cost of control programs, the annual price reduction programs and targets, even quarterly and monthly plans are very detailed. At supplier development and management, each time stock statistics; each specific prices and price range; each provided training services and technical support; each of the samples and equipment to provide accurate records for the end of the year assessment laid a good foundation. Set up at the same time reward and punishment systems, the performance of suppliers to give good rewards, bad performance of suppliers to give timely warning and demotion deal with criticism. From the beginning of the disorderly management to the present first level suppliers, second level suppliers and the exemption refine boundaries. It obtained good results.
- 【网络出版投稿人】 吉林大学 【网络出版年期】2009年 09期
- 【分类号】F275.3
- 【下载频次】792