【作者】 杨丽萍；

【导师】 潘景铭；

【作者基本信息】 电子科技大学 ， 工商管理（专业学位）， 2022， 硕士

【摘要】 HN公司在表计行业已有三十多年的经营历史和经验。但是,随着表计市场竞争者越来越多,价格战频发,近几年来,HN公司的产品在价格和成本上节节受挫,由于成本高价格贵,市场份额出现萎缩的迹象。研究公司主营产品中采购成本占比较大的定制件采购成本,提出并推行成本控制优化策略,对公司提高产品竞争力,争取更多的市场份额具有重大意义。本文以HN公司定制件采购成本为研究对象,结合HN公司实际运营数据,通过对定制件采购成本结构进行拆分,并与同行业同类产品成本进行对比分析,发现该公司定制件采购成本存在模具成本逐年增高、原材料和供应商制造成本偏高、运输和包装成本高等问题。本文分析得出问题产生的根本原因为单品型号数量多、部分原材料设计标准过高、品质管控标准过高、供应商地域分布不合理、过度包装等,从而有针对性地提出定制件标准化设计、供应商早期介入、定制件分类分级管理、供应商本地化、定制件包装优化等成本控制优化策略。通过一段时间内成本控制优化策略的推行和实施,HN公司定制件采购成本得到了一定程度的控制和优化。采购成本的降低,为公司财务收益做出了一定的贡献。由于采购成本问题在整个制造行业中存在普遍性,本文中讨论到的采购成本问题及其原因的分析思路和方法以及采购成本控制策略,不仅适用于HN公司,对同行业其他公司也具有一定的借鉴意义。更多还原

【Abstract】 HN company has more than 30 years of operating history and experience in the meter industry.However,with more and more competitors entering in this market,leading to the frequent price wars,in recent years,HN company’s products have been gradually frustrated.Due to the high cost and high price,the market share shows signs of shrinking.It is of great significance for the company to improve the product competitiveness and strive for more market share,according to studying the procurement cost of customized parts and implementing the cost optimization strategies.Thesis takes the procurement cost of customized parts as the research object,combined with the actual operation data of HN company,by the way of the procurement cost structure split and cost comparative analysis in the same industry,to find out the problems of increased mold cost,higher raw materials and supplier manufacturing costs,high transportation and packaging costs.Then thesis analyzes the root causes of these problems,which are large number of single part,over-design standard of some raw materials,over control standard of quality,unreasonable regional distribution of suppliers,excessive packaging,etc.,so as to put forward several effective strategies,which are design standardization,early supplier involvement,customized parts classification,suppliers localization,packaging optimization etc.After a period of implementation of the cost control and optimization strategies,the procurement cost of HN company has been controlled to a certain extent.The reduction of procurement cost has made a certain contribution to the company’s financial income.Due to the universality of procurement cost problems in the whole manufacturing industry,the analysis ideas,research methods and the control strategies of procurement cost discussed in thesis are not only applicable to HN company itself,but also have some reference significance for some other companies in this industry.更多还原