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CL公司新品項(xiàng)目采購(gòu)成本控制研究

發(fā)布時(shí)間:2018-06-01 18:49

  本文選題:CL公司 + 預(yù)算; 參考:《大連理工大學(xué)》2014年碩士論文


【摘要】:隨著全球經(jīng)濟(jì)的一體化,國(guó)外的優(yōu)秀管理模式得到有力推廣,國(guó)內(nèi)傳統(tǒng)采購(gòu)理模式也逐步向供應(yīng)鏈采購(gòu)管理模式轉(zhuǎn)變。采購(gòu)是企業(yè)經(jīng)營(yíng)中的一個(gè)關(guān)鍵經(jīng)濟(jì)活動(dòng),在企業(yè)的生存和發(fā)展中起著至關(guān)重要的作用。項(xiàng)目采購(gòu)是企業(yè)采購(gòu)的一個(gè)重要分支,采購(gòu)成本控制作為項(xiàng)目采購(gòu)中的一個(gè)關(guān)鍵控制節(jié)點(diǎn),對(duì)項(xiàng)目的成敗起著決定性的重要作用。項(xiàng)目采購(gòu)重要性正逐步被國(guó)人所認(rèn)識(shí),但項(xiàng)目采購(gòu)理論和科學(xué)實(shí)踐卻還沒有得到進(jìn)一步推廣。 本文以CL公司的新品項(xiàng)目采購(gòu)成本控制為研究對(duì)象,通過對(duì)采購(gòu)成本控制理論和方法的回顧及對(duì)CL公司項(xiàng)目采購(gòu)成本控制現(xiàn)狀的剖析,首先對(duì)CL公司的采購(gòu)組織架構(gòu)和新產(chǎn)品開發(fā)及采購(gòu)業(yè)務(wù)流程提出了改善建議,提出了在對(duì)新品項(xiàng)目進(jìn)行充分有效的預(yù)算基礎(chǔ)上控制采購(gòu)成本;并且從供應(yīng)鏈管理角度出發(fā),在交易費(fèi)用理論基礎(chǔ)上,對(duì)CL公司新品項(xiàng)目采購(gòu)中電子網(wǎng)絡(luò)采購(gòu)系統(tǒng)的模型設(shè)計(jì)進(jìn)行了科學(xué)的定性分析;然后運(yùn)用層次分析法建立數(shù)學(xué)模型,改變CL公司新品項(xiàng)目采購(gòu)中供應(yīng)商選擇與評(píng)價(jià)的粗糙簡(jiǎn)單的定性判斷模式,并對(duì)影響新產(chǎn)品采購(gòu)成本的相關(guān)方面進(jìn)行了描述;最后,為保證以上方案的有力執(zhí)行,對(duì)CL公司提出了全面的保障建議。綜上,旨在幫助CL公司改進(jìn)企業(yè)在新產(chǎn)品項(xiàng)目中采購(gòu)成本控制方面的不足,增強(qiáng)企業(yè)的核心競(jìng)爭(zhēng)力。同時(shí)也希望能對(duì)類似的制造型企業(yè)在新品項(xiàng)目采購(gòu)成本控制方面有所借鑒。
[Abstract]:With the integration of the global economy, the foreign excellent management model has been promoted, and the domestic traditional procurement management model has gradually changed to the supply chain procurement management model. Procurement is a key economic activity in enterprise management, which plays a vital role in the survival and development of enterprises. Project procurement is an important branch of enterprise procurement. As a key control node in project procurement, procurement cost control plays a decisive role in the success or failure of the project. The importance of project procurement is gradually recognized by Chinese people, but the theory and scientific practice of project procurement have not been further popularized. This paper takes the purchase cost control of the new products project of CL Company as the research object, through reviewing the theory and method of purchasing cost control and analyzing the current situation of the project purchase cost control of CL Company. First of all, the paper puts forward some suggestions for improving the purchasing organization structure and new product development and purchasing business process of CL Company, and puts forward the control of purchasing cost on the basis of full and effective budget for the new product project, and from the point of view of supply chain management, the paper puts forward some suggestions on how to control the purchasing cost. On the basis of transaction cost theory, this paper makes a scientific qualitative analysis on the model design of electronic network purchasing system in the purchase of new products of CL Company, and then establishes the mathematical model by using AHP. This paper changes the rough and simple qualitative judgment mode of supplier selection and evaluation in the purchasing of new products of CL Company, and describes the related aspects that affect the purchasing cost of new products. Finally, in order to ensure the implementation of the above scheme, Put forward comprehensive safeguard suggestion to CL company. In summary, the purpose of this paper is to help CL to improve its purchasing cost control in new product projects and enhance its core competitiveness. At the same time, I hope it can be used for reference for similar manufacturing enterprises in the cost control of new products.
【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】:2014
【分類號(hào)】:F426.4;F406.7

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