【作者】 张燕；

【导师】 郭崇慧；

【作者基本信息】 大连理工大学 ， 工商管理（专业学位）， 2015， 硕士

【摘要】 近年我国的经济处于低迷状态,各家公司都在想尽办法开源节流,作为制造企业的非生产性采购部门,也受到了越来越大的成本控制压力。在E电梯,非生产性采购的费用主要包括物流、工业设备、差旅、计算机及电话、工厂管理服务、车辆租赁、办公管理服务、人力资源／财务服务、能源、维保运行管理、化学品及安全、行政活动等方面的采购,涉及到整个公司的运营,加强与控制它的成本,对企业的节流举足轻重。本文首先对课题的研究目的和意义进行了阐述,并总结了采购成本控制对整个企业成本控制起到了关键性的作用；其次对价值链、供应链管理、以及采购成本管理等相关理论进行了阐述；然后对电梯行业背景以及E电梯公司发展进行了简单的介绍,对E电梯公司现在所遇到的成本危机以及非生产性采购所存在的问题进行了重点分析；最后详细介绍了E电梯成本控制策略。从非生产性采购内部和外部两方面去实施成本控制。内部主要指的是优化和改善核心业务流程,即非生产性采购流程控制策略,通过对非生产性采购流程中的采购申请,批准采购,收货物,付款等各个关键点建立控制制度,实施成本控制。外部主要指的是通过对供应商的一些科学管理去进行节俭。分别是运用合理的降价方式策略,包括年度成本节俭、竞标机制、供应商整合等,以及供应商控制策略和供应商管理绩效考核策略。通过对本文的研究,可以为E电梯非生产性采购在成本控制方面提供理论基础,为非生产性采购流程的规范化、成本节俭的有效实施以及科学的供应商管理提供依据,针对不同的产品和供应商选择不同的成本控制策略,有效的对非生产性采购进行成本控制。更多还原

【Abstract】 In recent years, Our Country is in economic crisis, all company are trying to expend their revenues and control their spending, non-production purchasing is facing increasing pressure every year in cost control. NPP includes logistics% industrial equipment、travel、it & telecom、 factory service、fleet vehicle service、office service、HR/finance services、energy、MRO、 chemical and EH&S、event、gas etc. It is important for company throttling to reinforce cost control.Firstly, the research purpose and significance are described in this context, summarized the importance of purchasing cost control in the company; and then brief introduction Value Chain Management、supply chain management and relevant cost control theoretical knowledge, then introduction elevator industry background and E elevator, emphatically analyzed cost crisis and existing problems of NPP in E company. Finally strategy cost control of E elevator is presented, through internal and external of NPP to carry out cost control. Internal control is mainly refers to optimize and improve the core business process, which is the NPP process control strategy, analyze each control point of NPP process includes application, procurement, receiving, payment etc. External control means to through supplier management for thrift. Lowing price strategy, includes annual cost of thrift, bidding, supplier integration; supplier management and supplier performance assessment strategy.Through this research, providing the theory basis for E elevator in the NPP cost control, providing the reference for Standardization NPP process, effectively control cost and supplier management, reasonable selection cost control strategy of procurement, effectively implement cost control for non-production purchasing.更多还原