联系我们

论文查询结果	返回搜索

论文编号：	11420
作者编号：	2320170485
上传时间：	2019/12/15 13:53:11
中文题目：	PC公司采购业务管理与成本控制优化研究
英文题目：	Research on the optimization of procurement business management and cost control in PC company
指导老师：	严建援
中文关键字：	成本;采购管理;中小型企业;制造业
英文关键字：	Cost;Purchasing and supply management;Small and medium-sized enterprises;manufacturing
中文摘要：	全球性的竞争环境给现在的制造企业带来了越来越多的挑战，产品的制造成本对产品的竞争力有直接的关系。然而，由于国际市场原料价格日益攀升、国内人工成本持续上涨，我国企业正经历着经营成本不断上升的巨大痛苦，为此，许多企业开始把管理的重点放在对成本的控制上，寻求销售增长与成本控制相平衡的发展战略。 在有效控制企业成本方面，企业需要正确认识趋势性成本与非趋势性成本，一定时期内人工成本、研发成本和资源环境成本的逐步上升是大势所趋，有其合理性，不能一味降低，而降低采购成本对企业利润产生的效果，要远大于企业中其他成本节约给利润带来的影响。因此，对采购成本的控制成为企业提高利润、增强竞争力的重要途径。 PC公司是一家美国独资的传统型制造企业，在经历了快速发展的十年后，成本控制难成为企业较为突出的问题。本文以PC公司为研究对象，结合相关的管理理论，帮助PC公司找到降低采购成本的途径。本文借助SWOT分析模型，对PC公司所处的环境与现状进行了分析，在探究问题背后的原因后发现PC公司采购部的业务水平较低，采购与供应商管理不完善，降成本手段单一。因此提出：采购成本优化的前提是首先要提升采购部整体的管理水平，完善对供应商的有效管理，在此基础上再实施对采购成本控制的优化方案。在优化方案中，运用了ABC分类法、卡拉杰克模型、采购定位与供应商偏好模型、VA/VE理论、生命周期理论等。通过对PC公司采购成本管理的研究及优化方案，帮助PC公司节约了采购成本，将财年利润提升了20%；物料库存降低了三分之一以上，缩短了供应商的供货周期，提升了物料的准时到达率。 本文的研究，对PC公司实际采购成本管理具有较强的指导意义并取得了重要成果。同时，对于目前许多类似于PC公司一样的中小型制造企业来说，本文的研究同样具有借鉴作用。
英文摘要：	The global competitive environment has brought more and more challenges to today's manufacturing companies, and the manufacturing cost of products has a direct bearing on the competitiveness of products. However, due to the rising prices of raw materials in the international market and the continuous increase in domestic labor costs, Chinese companies are experiencing tremendous pains in rising operating costs. As a result, many companies have begun to focus their management on cost control and seek a development strategy that balances sales growth with cost control. In effectively controlling the cost of enterprises, enterprises need to correctly understand the trend cost and non-trend cost. The gradual increase of labor cost, research and development cost and resource and environmental cost in a certain period of time is the trend of the times. It has its rationality and cannot be reduced blindly. The effect of reducing procurement costs on corporate profits is far greater than the impact of other cost savings in the enterprise on profits. Therefore, the control of procurement costs has become an important way for enterprises to increase profits and enhance competitiveness. PC company is a US-owned traditional manufacturing enterprise. After ten years of rapid development, cost control has become a more prominent problem for enterprises. This article takes PC company as the research object and combines relevant management theories to help PC company find ways to reduce procurement costs. Based on the SWOT analysis model, this paper analyzes the environment and current situation of the PC company. After exploring the reasons behind the problem and it was found that the purchase department of PC company had a low level of business, imperfect procurement and supplier management, and single means of cost reduction. Therefore, it is proposed that the premise of procurement cost optimization is to first improve the overall management level of the procurement department, improve the effective management of suppliers, and then implement the optimization plan for procurement cost control. In the optimization scheme, ABC classification, Karljic model, procurement positioning model and supplier preference model, VA/VE theory, life cycle theory, etc. are used. Through the research and optimization plan of PC company procurement cost management, PC company saved the procurement cost, increased the fiscal year profit by 20%, the material inventory decreased by more than one third, shortening the supplier's supply cycle and improving The on-time arrival rate of the material. The research in this paper has a strong guiding significance for the actual procurement cost management of PC company and has achieved important results. At the same time, for many small and medium-sized manufacturing companies like PC company, the research in this paper can also be used for reference.
查看全文：	预览  下载(下载需要进行登录)