【作者】 刘钢；

【导师】 崔南方；

【作者基本信息】 华中科技大学 ， 工商管理， 2005， 硕士

【摘要】 中国商品正在迅速进入海外市场,因为中国产品价廉物美。价格便宜的产品具有竞争优势,国产商品的低成本主要得益于较低的人工成本。然而随着中国经济的高速增长和人均收入的提高,中国产品的低成本优势将会逐渐丧失。企业要保持竞争优势就必须提高管理水平,在制造行业,产品的材料成本占产品价格的50%以上,所以控制采购成本对于降低产品成本至关重要。随着“横向一体化”思想的兴起,即利用企业外部资源快速响应市场需求,这样做既利用了其他企业的资源又节省了自己的投资成本,同时加快了产品的开发生产,降低了成本进而赢得竞争优势。从供应商、制造商、分销商、顾客形成了一条贯穿各个企业的供应链,相邻企业间是一种供需关系,这一新的基于供应链管理((SCM)的企业管理模式使其所有企业都受益即达到“双赢”、“多赢”的目的,为企业降低采购成本提供了新的途径。随着供应链理论的兴起和供应链实践的发展,局限于企业自身的传统成本管理方式不能适应竞争的要求,如何用供应链理论和方法控制采购成本值得研究。本文以全局的视野,从供应链管理角度论述企业采购成本的管理与控制,文中首先论述采购及总拥有成本(TCO)概念,详细分析采购成本的构成以及影响采购成本的各种因素,其次总结传统成本控制方法并分析利弊,详细论述供应链环境下的成本控制,总结了供应链环境下采购成本控制的方法。最后应用理论分析案例,运用总拥有成本模型对一采购项目做决策,并对案例企业在供应链环境下的采购成本控制做出分析和建议。更多还原

【Abstract】 The products made in China are popular all over the world. Chinese goods can be able to compete more successfully with foreign competitors because of low cost. The low product cost comes of low labor cost. But the advantage is going to be disappearing with the increase of the salary. How to reduce the cost is very important for manufacturers. The purchasing cost is about more than fifty percent of the product price. So it is crucial to reduce the purchasing cost in manufacturing industry. With the development of horizontal integration theory, it is enable firms to respond the marketing demand quickly using exterior resource. Firms are able to save the investment, cut costs and get advantage of competition. The new supply chain management practice keep companies getting more profit. It also brings firms a new way to cut purchasing cost. With the development of supply chain management practice and theory, it is unaccommodated for traditional purchasing cost management. How to control the purchasing cost is worthwhile to research using supply chain management. The paper discusses the purchasing cost management and control from the point of view of supply chain management. First, the paper introduces the definition of purchasing and total cost of ownership, analyses the structure of the purchasing cost in details, and point out the elements what influence the costs. Then it sum up the ways of how to reduce traditional purchasing cost, analyses the advantage and disadvantage, bad around the purchasing cost control by supply chain management and summarize the means and ways of how to reduce the purchasing cost. Finally the paper discuss an actual case by using the theory: make a purchasing decision by using total cost of ownership, analyses the actuality of the case in purchasing cost and make suggestions by supply chain management.更多还原