发布时间 : 星期三 文章公司采购成本控制研究—毕业论文更新完毕开始阅读c6812fa283c758f5f61fb7360b4c2e3f572725cd
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青岛理工大学
毕 业 论 文
题目：W公司采购成本控制研究
院系名称： 管理学院 专业班级： 11物流管理1班 学生姓名： 学生学号：
指导教师：
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摘 要
随着我国改革开放政策的进一步推进，我国作为“世界工厂”的竞争优势在不断减弱。之前“中国制造”是依靠低价格在国际市场的竞争中取胜。如今，由于原材料、土地、劳动力等成本都在增长，我国的制造企业面临着更加严峻的挑战。制造业想要长久地发展下去，就必须控制企业成本；而采购成本通常占有产品总成本很高的比例，是产品价格的最主要的组成部分。因此采购成本的高低就直接决定着产品的市场需求，进而影响着企业的综合竞争力。所以，目前许多企业都把控制采购成本当做企业的重要工作来做。
本文以W公司为例来研究采购成本控制问题，W公司是一家典型的制造型企业，它的采购成本占产品价格很高的比重。因此加强控制采购成本、提高企业效益就成为了W公司最近几年发展的主要方向。
所以笔者根据W公司实际运营情况，通过供应链管理思想的启发，本文主要针对该企业中采购过程时间成本高、采购流程的问题和供应商选择和评估没有实现标准化三个问题进行分析，将未推行采购成本控制方法和实施方法后的情况进行对比，用数字说明采购成本控制思想带来的切实利润。在此基础上，笔者自己又总结出W公司推行该思想遵循的几条重要原则。最后以W公司为例，提出了几条制造企业想要推行供应链环境下的采购成本控制思想需要注重的建议，供同类企业参考。
关键字：供应链；采购；成本控制
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Abstract
With the deep reform and opening policy of China’s economic system, the competition of china as “World Factory” is continuously decreased. In the past, “Made In China” have won a lot in the international competition for its low price. but now, because of the increase of materials, land and labor, challenges are becoming more and more serious for manufact- uring. If the enterprises want to live long, they must control the cost. Besides, purchasing cost, which usually accounts for a high proportion of total cost of the product, is the main factor which determines the product price. So the level of the purchasing cost decides the market, and affects the comprehensive competitiveness of the enterprise. Therefore, many enterprises come to realize the importance of purchasing cost and have a strong desire to control it.
W company is a typical manufacturing enterprise, which has a high purchasing cost level. Controlling the purchasing cost and improving the efficiency of the enterprise have become the development direction in resent years .
This article is based on the management of W enterprise and inspired by the thought of supply chain management, making an analysis about the part of time highly cost, the part of purchasing and the part of choosing the supplier. And the author dose comparison before and after the method, brings great profits to the W enterprise. The author sums up a few important principles that the company should have followed. In the last, based on the W enterprise ,the author summarizes some aspects if the manufacturing enterprises intend to implement the thought of purchasing cost in the supply-chain environment.
KEY WORDS: Supply-chain; Purchase; Cost control
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目 录
摘 要................................................................... I Abstract .................................................................................................................................. II 前 言 ...................................................................................................................................... 1 第1章 绪论 .......................................................................................................................... 2
1.1研究背景 ........................................................ 2 1.2研究意义 ........................................................ 3
1.2.1理论意义 ................................................... 3 1.2.2实践意义 ................................................... 3 1.3国内外研究现状 .................................................. 3
1.3.1 国内研究现状 .............................................. 3 1.3.2 国外研究现状 .............................................. 4 1.4研究框架和内容 .................................................. 6
1.4.1研究框架 ................................................... 6 1.4.2 研究内容 .................................................. 6 1.5研究方法 ........................................................ 7 第2章 相关理论概述 .......................................................................................................... 7
2.1供应链概念及分类 ................................................ 7
2.1.1 供应链的概念 .............................................. 7 2.1.2 供应链的类型分析 .......................................... 9 2.2采购成本综述 ................................................... 10
2.2.1 采购的定义 ............................................... 10 2.2.2 采购成本组成 ............................................. 10 2.2.3 影响采购成本的因素分析 ................................... 11
第3章 W公司采购成本控制的现状及问题 ..................................................................... 12
3.1 传统制造业面临的困境 ........................................... 12 3.2 W公司企业情况介绍 ............................................. 13 3.3 W公司所面临采购成本控制的问题及原因分析 ....................... 13
3.3.1 采购周期过长 ............................................. 13 3.3.2采购流程不合理 ............................................ 14
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