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美泰(大連)公司采購(gòu)成本管理研究

發(fā)布時(shí)間:2018-04-21 14:06

  本文選題:需求預(yù)測(cè) + 流程優(yōu)化。 參考:《大連理工大學(xué)》2013年碩士論文


【摘要】:全球經(jīng)濟(jì)的不斷發(fā)展,離不開制造業(yè)的貢獻(xiàn),制造業(yè)已經(jīng)成為世界經(jīng)濟(jì)發(fā)展中的重要組成部分。在制造業(yè)領(lǐng)域中采購(gòu)又是重要環(huán)節(jié),通常采購(gòu)成本會(huì)占總成本的60%左右。采購(gòu)成本的控制屬于管理范疇,最重要的是降低成本和提高效益。因此,企業(yè)在發(fā)展的過(guò)程中,都會(huì)注重采購(gòu)成本控制。 為了能夠幫助美泰(大連)公司盡快解決采購(gòu)中出現(xiàn)的問(wèn)題,有效控制采購(gòu)成本,使采購(gòu)業(yè)務(wù)迅速滿足公司戰(zhàn)略發(fā)展的需求,本論文對(duì)公司的采購(gòu)現(xiàn)狀進(jìn)行了分析,發(fā)現(xiàn)問(wèn)題并提出了解決方案。筆者概述了采購(gòu)成本理論、成本理論、流程優(yōu)化理論、采購(gòu)物流成本等相關(guān)理論,以理論作為指導(dǎo)結(jié)合企業(yè)實(shí)際情況進(jìn)行分析。首先,利用時(shí)間序列法,根據(jù)企業(yè)某產(chǎn)品銷售量的歷史數(shù)據(jù),預(yù)測(cè)出企業(yè)未來(lái)銷售量,結(jié)合BOM推測(cè)出原材料采購(gòu)量與成本,很好的配合了企業(yè)的采購(gòu)管理分析及整體成本規(guī)劃。其次,根據(jù)目前光通訊行業(yè)國(guó)內(nèi)外原材料供應(yīng)特點(diǎn),具體問(wèn)題具體分析,著重分析了企業(yè)因第三方物流代理所產(chǎn)生的影響采購(gòu)物流成本的因素,重視原材料質(zhì)量檢測(cè),強(qiáng)調(diào)細(xì)節(jié)改進(jìn),對(duì)比分析總采購(gòu)成本的變化。最后,為了使采購(gòu)信息透明化、減少貪污腐敗現(xiàn)象、促進(jìn)各部門更好的配合、提高采購(gòu)人員的職業(yè)素養(yǎng)及與供應(yīng)商共同成長(zhǎng),提出優(yōu)化采購(gòu)流程,包括增加招標(biāo)及物料預(yù)測(cè)流程,完善洽談與審批流程。 通過(guò)以上三大部分的論述,希望能夠使美泰(大連)公司認(rèn)識(shí)到目前采購(gòu)業(yè)務(wù)存在的不足并予以重視。在論文的寫作過(guò)程當(dāng)中,實(shí)施方案已經(jīng)開始運(yùn)作,雖然時(shí)間較短,但也初見(jiàn)效果。 采購(gòu)成本管理在企業(yè)發(fā)展過(guò)程中相當(dāng)重要,企業(yè)的管理層必須從戰(zhàn)略高度控制采購(gòu)成本,希望本文的論述有利于幫助同行業(yè)企業(yè)對(duì)采購(gòu)成本的管理,實(shí)現(xiàn)企業(yè)發(fā)展目標(biāo)。
[Abstract]:The continuous development of the global economy cannot do without the contribution of the manufacturing industry, which has become an important part of the development of the world economy. In the field of manufacturing, procurement is also an important link, usually purchasing costs will account for about 60% of the total cost. The control of purchasing cost belongs to the scope of management, the most important is to reduce the cost and improve the efficiency. Therefore, enterprises in the process of development, will pay attention to procurement cost control. In order to help Mattel (Dalian) solve the problems in purchasing, control the purchasing cost effectively, and make the purchasing business meet the demand of the company's strategy development quickly, this paper analyzes the current situation of the company's purchasing. Identify problems and propose solutions. The author summarizes the purchase cost theory, cost theory, process optimization theory, procurement logistics cost and other related theories, with the guidance of the theory to analyze the actual situation of the enterprise. First of all, according to the historical data of the sales volume of a certain product, the future sales volume of the enterprise is predicted by using the time series method, and the quantity and cost of raw material purchase are estimated by BOM, which well cooperate with the purchasing management analysis and the overall cost planning of the enterprise. Secondly, according to the characteristics of raw materials supply at home and abroad in the optical communication industry, the specific problems are analyzed, and the factors that affect the purchasing logistics cost caused by the third-party logistics agent are emphatically analyzed, and the quality inspection of raw materials is emphasized. Emphasis on detail improvement and comparative analysis of changes in total purchasing costs. Finally, in order to make procurement information transparent, reduce corruption, promote better cooperation among various departments, improve the professional quality of procurement staff and grow with suppliers, the paper proposes to optimize the procurement process. Including the increase of bidding and material forecasting process, improve the negotiation and approval process. Through the discussion of the above three parts, we hope to make Mattel (Dalian) realize the deficiency of purchasing business at present and attach importance to it. In the process of writing the thesis, the implementation scheme has begun to operate, although the time is short, but also the initial effect. Purchasing cost management is very important in the process of enterprise development. The management of the enterprise must control the purchasing cost from the strategic height. It is hoped that the discussion in this paper will help the enterprises in the same industry to manage the purchasing cost and realize the development goal of the enterprise.
【學(xué)位授予單位】:大連理工大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2013
【分類號(hào)】:F275.3;F416.6

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