【作者】 高山；

【导师】 慕银平；

【作者基本信息】 电子科技大学 ， 工商管理（专业学位）， 2015， 硕士

【摘要】 当前制造业由于近几年产能急速扩张,以及当前市场需求饱和,企业面临严重的产能过剩问题,由此造成企业之间为了争取订单不断压低自己的价格,部分企业为了保证自身产线的运转,大幅度亏损接单。因此,在面对当前经济发展速度下降,市场消费需求减少的商业环境,成本控制愈发显得重要。由于采购成本控制,具有杠杆作用,降低极少的采购成本,可以大幅度改善企业的业绩,对当前市场饱和,利润低的制造业,是短期内改善企业绩效较为常用的方法。T公司是属于制造业中的加工型制造业,自身核心技术较少,而且产品属于消费类电子的供应商,具有产品单价低,订单频繁,数量不稳定等特点。而且由于自身产品定位的问题,选择的供应商往往都是国际知名企业,产品议价能力高于T公司。因此,在双方在产品交易过程中,由于双方信息不对等,都在维护自身利益,造成最终整体成本的上涨,形成“双重边际效应”。本文以T公司为研究对象,以供应链理论和成本管理理论为指导,分析当前T企业在采购过程中,造成双方产生“双重边际效应”的原因,最终发现在产品交易过程中,在汇率,结算方式,付款条件等的过度保护,造成产品采购单价上升。当上下游企业形成稳定的供应链时,由于双方信息交流更加透明,企业借此进行交易方式的优化,去除中间费用,令上下游企业的收入增加,并且最终产品的价格下降,供应链形成更加稳定的关系,减弱“双重边际效应”。本文的研究,是当前加工型制造企业的一个实例,可以为类似的制造企业,尤其是进口较多,和供应商议价能力较弱的加工型企业作为参考研究。更多还原

【Abstract】 At present the manufacturer had expand production capacity rapidly, the demand is fully satisfied. So the company faces the problem of overcapacity. Most of the company has to lower the price to get the order for keeping the production running even though they can’t make any profit. Therefore cost controlling becomes more and more important when the speed of economic development and consumer’s demand decreased.The purchasing cot controlling has the leverage effect. It can reduce the purchasing cost and better the performance of the company. It’s a method to improve the performance of the company in a short time for manufacturer in the market saturation and low-profit manufacturing industry.T company belongs to the process- oriented manufacturing. It has few of core technology. Its’ product is consumer electronics, has the characteristic of low unit price, frequent order and unstable order amount etc. T company chooses the famous supplier due to product positioning, the product bargain level is lower than the suppliers. The entire cost goes up rapidly due to information asymmetry and self-protect. Finally it forms a double margin effect.This paper is mainly focus on studying of the supply chain in T Company base on supplier chain theory and cost management. It analyzes the rising of purchasing cost base on double margin effect. Finally it finds the product unit price for purchasing is rising due to overprotection for exchange rate settlement and payment conditions. The information becomes more transparent when the upstream and downstream company forms stable supply chain. The company takes the optimizing the way of exchange. The intermediate cost is cancelled accordingly. The price of the product decreases and forms the stable relationship, and weakens the double margin effect. And finally chooses the exchange rate settlement and payment ways for optimizing. It quickly improves the manufacturer performance in short term.This study is based on T Company which is a manufacturer industry. It could be an example for similar manufacturer, especially for import industry and also could be good for weak bargain processing enterprise.更多还原