【摘要】：隨著科技的迅猛發(fā)展和顧客需求的多樣化,電子制造企業(yè)已發(fā)展成為一個(gè)迅速增長(zhǎng)且競(jìng)爭(zhēng)激烈的行業(yè),價(jià)格競(jìng)爭(zhēng)成為一種重要的競(jìng)爭(zhēng)手段。采購(gòu)管理的角色也逐漸從傳統(tǒng)的后勤支持走到了頗受關(guān)注的前臺(tái),同時(shí)采購(gòu)管理以及采購(gòu)成本控制對(duì)企業(yè)競(jìng)爭(zhēng)優(yōu)勢(shì)的重要性也逐步得到認(rèn)同。 本文以伺服器行業(yè)中D公司為主要研究對(duì)象,將理論結(jié)合工作實(shí)踐,系統(tǒng)的分析并總結(jié)了D公司伺服器印刷線(xiàn)路板采購(gòu)成本控制目前存在的問(wèn)題,并進(jìn)行研究給出了解決方案。 論文首先介紹了供應(yīng)鏈管理下的采購(gòu)成本控制的基本理論,通過(guò)對(duì)D公司所處的伺服器行業(yè)進(jìn)行分析,闡述了伺服器線(xiàn)路板獨(dú)特的業(yè)務(wù)模式和特點(diǎn),發(fā)現(xiàn)采購(gòu)成本居高不下的原因主要表現(xiàn)在三個(gè)方面：第一,供應(yīng)商選擇和評(píng)價(jià)機(jī)制不健全；第二,前期設(shè)計(jì)成本過(guò)高；第三,采購(gòu)談判缺乏準(zhǔn)確的成本分析。根據(jù)上述原因,本文結(jié)合D公司的實(shí)際情況,從三個(gè)方面分析采購(gòu)成本的優(yōu)化策略。首先,本文認(rèn)為應(yīng)從供應(yīng)商的選擇和評(píng)價(jià)入手,優(yōu)化新項(xiàng)目供應(yīng)商的選擇標(biāo)準(zhǔn),加強(qiáng)現(xiàn)有供應(yīng)商的績(jī)效評(píng)審以保持供應(yīng)鏈的持續(xù)競(jìng)爭(zhēng)力,從供貨源頭方面保證采購(gòu)成本的合理性。其次,采購(gòu)成本控制應(yīng)從前期設(shè)計(jì)成本入手,從采購(gòu)戰(zhàn)略的角度并通過(guò)供應(yīng)商前期介入來(lái)保證設(shè)計(jì)成本最優(yōu)化。最后,從采購(gòu)價(jià)格談判著手,利用線(xiàn)路板的規(guī)格參數(shù)進(jìn)行價(jià)格回歸分析,快速制定合理的目標(biāo)價(jià)格作為談判依據(jù),針對(duì)需求量大以及單價(jià)高之產(chǎn)品采用反向競(jìng)標(biāo)的方法,可以更有效控制采購(gòu)成本并保證持續(xù)的競(jìng)爭(zhēng)優(yōu)勢(shì)。本文采用實(shí)際案例對(duì)方案的可行性以及實(shí)施方案進(jìn)行了驗(yàn)證分析,希望通過(guò)本文的研究,能夠給類(lèi)似企業(yè)的采購(gòu)成本控制與優(yōu)化提供借鑒。
[Abstract]:With the rapid development of science and technology and the diversification of customer demand, electronic manufacturing enterprises have developed into a rapidly growing and competitive industry, and price competition has become an important means of competition. The role of procurement management has gradually moved from the traditional logistics support to the foreground of considerable concern, and the importance of procurement management and procurement cost control to the competitive advantage of enterprises has been gradually recognized. This paper takes D company in server industry as the main research object, combines the theory with working practice, systematically analyzes and summarizes the existing problems of purchasing cost control of D company server printed circuit board, and gives the solution. Firstly, this paper introduces the basic theory of purchasing cost control under supply chain management, analyzes the server industry of Company D, and expounds the unique business mode and characteristics of server circuit board. It is found that the reasons for the high procurement cost are mainly manifested in three aspects: first, the supplier selection and evaluation mechanism is not perfect; Second, the pre-design cost is too high; third, the procurement negotiation lacks accurate cost analysis. According to the above reasons, combined with the actual situation of D company, this paper analyzes the optimization strategy of procurement cost from three aspects. First of all, this paper believes that we should start with the selection and evaluation of suppliers, optimize the selection criteria of new project suppliers, and strengthen the performance evaluation of existing suppliers in order to maintain the sustainable competitiveness of the supply chain. From the source of supply to ensure the rationality of procurement costs. Secondly, the procurement cost control should start with the pre-design cost, from the perspective of procurement strategy and through the intervention of suppliers to ensure the optimization of design cost. Finally, starting from the purchase price negotiation, the price regression analysis is carried out by using the specification parameters of the circuit board, and the reasonable target price is quickly formulated as the negotiation basis, and the reverse bidding method is adopted for the products with large demand and high unit price. It can control the purchase cost more effectively and ensure the continuous competitive advantage. In this paper, the feasibility and implementation of the scheme are verified and analyzed by using practical cases, and it is hoped that through the research of this paper, it can be used for reference for the procurement cost control and optimization of similar enterprises.
【學(xué)位授予單位】：華東理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F275.3

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本文編號(hào)：2489897