【作者】 李莹；

【导师】 曹德芳；

【作者基本信息】 东北大学 ， 工商管理（专业学位）， 2012， 硕士

【摘要】 据统计在制造业中采购成本占总成本的比例,多则有达到占到70%-80%,而少则也有要占到总成本的40%-50%。控制采购成本,就意味着关系到企业产品在市场中是否具体竞争力,也是关系到企业存亡重要因素之一。在当今国内外产品差异化不明显的前提下,对采购成本的控制直接决定企业产品在市场中的竞争力。日韩及欧美企业在采购成本控制上取得的成绩从产品所占市场份额已充分得以体现。在我国企业随着改革开放以来与国际逐步接轨,国内企业发展的速度与企业内部管理中采购成本控制的还存在不协调性,因此,加强对采购成本的管理研究显得十分重要。本文从FYJX公司的现有企业经营状况与管理模式出发,对公司现有在传统采购模式下通过对采购的价格、与供应商关系和采购的质量控制等方面存在的问题进行分析,从采购成本控制角度结合战略采购理念出发,在采购前、采购中、采购后等环节对采购成本进行控制衡量。从不同的角度对传统采购进行分析,引进战略采购理念,改变传统采购中不利于企业发展的因素,最终通过采购总成本来考核评价企业采购成本的高低。更多还原

【Abstract】 In manufacturing line, cost determines profit and procurement cost is an important component of cost in breakdown. At present, differences among domestic and foreign products is not distinguished, so it is control on procurement cost that could determine product’s competitiveness in the market. Companies from Japan, South Korea, Europe and America gained big achievements on procurement cost containment which successfully turns to their market share. Since China implemented Reform and Open Policy, Chinese companies have been gradually developing towards world standard. However, its development speed is still not harmonious with procurement cost containment in internal management. In that case, the author takes Company FYJX as subject to have further study on procurement cost containment.The dissertation is mainly based on the combined idea of procurement cost containment and strategic purchasing. In the aspects of purchasing price, supplier relationship, inventory management and purchasing quality, implement containment measurement on procurement cost at stages of pre-procurement, procurement and after procurement. Analyze traditional procurement at different angles, import strategic purchasing idea, change unbeneficial factors to company development in tradition procurement and finally evaluate company procurement cost on the base of total procurement cost.On the view of operation status and management module, the author analyzed Company FYJX’s problems under the module of traditional procurement, then subdivided influenced factors to procurement cost, implement strategic purchasing idea and spent more effort on key issues’analysis. Then draft up procurement cost containment module suitable for company’s high-speed development which will be worthy to further reference for module change from tradition procurement to strategic procurement in manufacturing line.更多还原