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星瑪電梯公司采購成本管理問題的診斷報(bào)告

發(fā)布時(shí)間:2019-06-18 19:48
【摘要】:近年來隨著中國電梯行業(yè)飛速發(fā)展,中國電梯產(chǎn)量、電梯保有量、電梯年增長量均已達(dá)到世界第一。與此同時(shí),中國的城鎮(zhèn)化建設(shè)及大規(guī)模保障房的建設(shè),更是賦予了中國電梯行業(yè)美好的發(fā)展前景。由于每臺(tái)電梯的組成部件種類繁多,考慮加工能力、生產(chǎn)周期等多方面因素,對(duì)于大部分部件,電梯公司都選擇了從其他供應(yīng)商采購。因此采購成本在電梯公司總成本中所占的比例日益增大。由于電梯行業(yè)競(jìng)爭(zhēng)日趨激烈,價(jià)格幾乎已沒有上漲空間,于是采購成本管理便成為電梯企業(yè)新的利潤源泉,這就使原有的企業(yè)與企業(yè)之間的競(jìng)爭(zhēng)轉(zhuǎn)變?yōu)槠髽I(yè)供應(yīng)鏈與供應(yīng)鏈之間的競(jìng)爭(zhēng)。因此對(duì)電梯企業(yè)而言,在供應(yīng)鏈管理模式下,加強(qiáng)對(duì)企業(yè)的采購成本控制具有極其重要的意義。 本文選取星瑪電梯公司作為研究對(duì)象,以供應(yīng)鏈相關(guān)理論以及采購成本管理理論為基礎(chǔ),通過對(duì)企業(yè)進(jìn)行診斷分析,闡述了星瑪電梯公司采購成本的管理現(xiàn)狀,并從內(nèi)部供應(yīng)鏈關(guān)系管理及外部供應(yīng)鏈管理兩方面進(jìn)行了深入的分析,識(shí)別出星瑪電梯公司采購成本管理中存在的主要問題,最后結(jié)合理論知識(shí)及企業(yè)實(shí)際,就如何改善公司采購成本管理現(xiàn)狀提出了相應(yīng)方案及建議,具體包括:對(duì)采購部件進(jìn)行細(xì)化分類,并采用不同的采購策略,如對(duì)關(guān)鍵部件,需設(shè)立成本風(fēng)險(xiǎn)警戒線;與關(guān)鍵部件供應(yīng)商建立戰(zhàn)略合作關(guān)系;豐富公司成本控制手段,用以更好的應(yīng)對(duì)采購成本管理中的各種風(fēng)險(xiǎn)等,從而為企業(yè)更好地控制采購成本,提升企業(yè)競(jìng)爭(zhēng)力和贏利能力、促進(jìn)企業(yè)可持續(xù)發(fā)展提供決策參考。
[Abstract]:In recent years, with the rapid development of China's elevator industry, China's elevator production, elevator ownership, elevator annual growth has reached the first in the world. At the same time, the urbanization construction of China and the construction of large-scale indemnificatory apartment have given China the elevator industry a bright development prospect. Because of the variety of components of each elevator, considering processing capacity, production cycle and other factors, for most of the components, elevator companies have chosen to purchase from other suppliers. Therefore, the proportion of purchasing cost in the total cost of elevator company is increasing day by day. Due to the increasingly fierce competition in elevator industry, there is almost no room for prices to rise, so procurement cost management has become a new source of profit for elevator enterprises, which makes the original competition between enterprises into the competition between supply chain and supply chain. Therefore, it is of great significance for elevator enterprises to strengthen the procurement cost control under the supply chain management mode. This paper selects Xingma Elevator Company as the research object, based on the relevant theories of supply chain and procurement cost management theory, through the diagnosis and analysis of enterprises, expounds the current situation of procurement cost management of Xingma Elevator Company, and makes a deep analysis from two aspects of internal supply chain relationship management and external supply chain management, and identifies the main problems existing in the procurement cost management of Xingma Elevator Company. Finally, combined with the theoretical knowledge and the actual situation of the enterprise, this paper puts forward the corresponding schemes and suggestions on how to improve the present situation of the purchasing cost management of the company, including: the detailed classification of the purchasing parts, and the use of different procurement strategies, such as the establishment of a cost risk warning line for the key components; Establish strategic cooperative relationship with key component suppliers, enrich company cost control means to better deal with all kinds of risks in procurement cost management, so as to provide decision-making reference for enterprises to better control procurement costs, enhance their competitiveness and profitability, and promote the sustainable development of enterprises.
【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;F426.4

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