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基于供應(yīng)商管理的成本控制在D公司的應(yīng)用研究

發(fā)布時(shí)間:2018-08-09 11:35
【摘要】:目前中國(guó)生產(chǎn)型企業(yè)正面臨著原材料價(jià)格上漲,人工上漲,技術(shù)更新加快,壟斷供應(yīng)商及供應(yīng)商開(kāi)發(fā)困難等嚴(yán)峻形勢(shì)。所以,迫切需要在成本控制上有所突破和發(fā)展。 本論文在介紹了傳統(tǒng)采購(gòu)成本觀念,制造企業(yè)采購(gòu)成本的相關(guān)供應(yīng)商管理理論后,結(jié)合D公司的實(shí)際情況,從供應(yīng)商的成本,庫(kù)存和質(zhì)量控制三大方面入手,分別提出其所面臨的問(wèn)題及相應(yīng)的解決措施。 首先,直接采購(gòu)物料成本,即供應(yīng)商的采購(gòu)成本是管控的重點(diǎn)。這是傳統(tǒng)價(jià)格控制的第一反應(yīng)。其次,供應(yīng)商的庫(kù)存與D公司的庫(kù)存管理息息相關(guān),要做好D公司的庫(kù)存管理,務(wù)必也要了解供應(yīng)商的庫(kù)存情況。最后,供應(yīng)商的質(zhì)量管理是公司的發(fā)展和企業(yè)實(shí)力的集中體現(xiàn),也是未來(lái)競(jìng)爭(zhēng)中最為核心的環(huán)節(jié)。同時(shí),質(zhì)量也影響客戶企業(yè)的生產(chǎn)質(zhì)量和發(fā)展策略的制定和水平。在日益激烈的商戰(zhàn)和巨大利益化的驅(qū)使下,,企業(yè)是否能長(zhǎng)久生存都要受到準(zhǔn)時(shí)生產(chǎn)的時(shí)間約束,質(zhì)量的合格優(yōu)選,,低成本,高服務(wù)等因素的影響。本文以D公司為例,從供應(yīng)商質(zhì)量存在的現(xiàn)狀出發(fā),分析和解決問(wèn)題,并提出相應(yīng)的對(duì)策,進(jìn)而優(yōu)化企業(yè)對(duì)供應(yīng)商的管理。 本文認(rèn)為,綜合運(yùn)用以上三方面對(duì)供應(yīng)商的管理和控制,可以達(dá)到控制生產(chǎn)制造型企業(yè)內(nèi)部成本的目的。
[Abstract]:At present, Chinese production enterprises are facing the severe situation, such as rising raw material price, increasing labor force, quickening technology renewal, monopolizing suppliers and their development difficulties. Therefore, there is an urgent need for a breakthrough and development in cost control. After introducing the traditional purchasing cost concept and the supplier management theory of purchasing cost in manufacturing enterprises, this paper starts with the cost of suppliers, inventory and quality control, combined with the actual situation of D Company. The problems they face and the corresponding solutions are put forward respectively. First of all, the cost of direct procurement of materials, that is, procurement costs of suppliers is the focus of control. This is the first reaction of traditional price control. Secondly, the inventory of suppliers is closely related to the inventory management of company D. To do a good job of inventory management of company D, we must also understand the inventory situation of suppliers. Finally, supplier quality management is the concentrated embodiment of the company's development and enterprise strength, and also the core link in the future competition. At the same time, quality also affects the production quality and development strategy of customer enterprises. Driven by the increasingly fierce commercial war and huge benefits, whether the enterprise can survive for a long time will be affected by the time constraints of production on time, the quality of qualified selection, low cost, high service and other factors. Taking company D as an example, this paper analyzes and solves the problems from the point of view of the present situation of supplier quality, and puts forward corresponding countermeasures to optimize the enterprise's management of suppliers. This paper holds that the internal cost of manufacturing enterprises can be controlled by the management and control of suppliers from the above three aspects.
【學(xué)位授予單位】:蘇州大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F274;F275.3;F416.8

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