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论文编号：	11933
作者编号：	2220150438
上传时间：	2020/8/13 11:55:33
中文题目：	A公司采购成本管理问题研究
英文题目：	Research on A Company''''s Purchasing Cost Management
指导老师：	边泓
中文关键字：	供应链管理；采购管理；采购成本
英文关键字：	Supply chain management; procurement management; procurement costs
中文摘要：	随着科技的不断发展进步，大数据、云计算的出现，企业在发展的道路上披荆斩棘迎接一个个挑战。财务是一个企业发展的核心，在大智移云的背景下，财务应当顺应着时代的发展进行改变、创新、改革发展，而财务共享正是在新时代下的一种管理模式，新时代财务共享模式下的成本管理问题也上升为热点问题。对制造业上市公司而言，“三去一降一补”能够为企业节省可支配流动资金，同时也可以发挥可支配资金的利用效率。采购活动是制造业企业生产经营不可忽视的一环，一般会对企业产能、库存与成本产生直接的影响。当企业对其采购成本进行管理与控制时，不能仅仅停留在对采购直接成本的控制，而是要以整个供应链条为前提，结合制造业企业财务共享战略情况，深入探讨影响采购成本的可控制环节，从而有针对性地采取相应的控制措施，全面地降低企业采购成本。 立足于上述研究背景，本文结合文献研究法、案例研究法对A公司采购成本控制情况进行分析，在梳理和归纳采购成本管理相关研究文献和理论研究的基础上，深入分析A公司财务运营现状以及公司采购管理现状，并立足于结合供应链管理相关理论与方法，对A公司采购成本管控现状与问题进行分析。通过研究发现A公司在采购成本方面存在原材料采购价格过高、采购流程不畅、采购计划实施不到位、采购人员专业化程度较低等问题。为进一步完善A公司采购成本控制，本文从供应链管理的角度出发，根据A公司实际经营现状提出相关解决措施，如建立采购成本管控体系、合理化采购流程、加强采购人员管理等建议，希望通过本文研究可以为A公司完善采购成本管控、降低采购成本提供参考。对于已经实施、或者意图实施改善采购成本状况的企业来说，本文的研究结论对其实施采购成本管控也有一定的借鉴意义。
英文摘要：	With the continuous development and progress of science and technology, the emergence of big data and cloud computing, enterprises are facing difficulties one by one on the road of development. Finance is the core of an enterprise's development. Under the background of great wisdom, the finance should be changed, innovated, reformed and developed in accordance with the development of the times. Finance sharing is a management model in the new era. Finance sharing in the new era The cost management problem under the model has also become a hot issue. For listed companies in the manufacturing industry, "three go, one drop and one supplement" can save the company's disposable liquidity, and at the same time, it can also play a role in the utilization of disposable capital. Purchasing activities are an indispensable part of the production and operation of manufacturing enterprises, and generally have a direct impact on the company's production capacity, inventory and cost. When an enterprise manages and controls its procurement costs, it should not just stay in control of the direct costs of procurement. Instead, it must take the entire supply chain as a prerequisite and combine the financial sharing strategies of manufacturing companies to discuss in depth the factors that affect procurement costs. Control link, so as to take corresponding control measures in a targeted manner, and comprehensively reduce the procurement cost of enterprises Based on the above research background, this paper combines the literature research method and case study method to analyze the procurement cost control of Company A. Based on sorting out and summarizing the relevant research literature and theoretical research on procurement cost management, in-depth analysis of the financial operation status of Company A and The company's procurement management status, based on the combination of supply chain management related theories and methods, analyzes the current status and problems of company A's procurement cost control. Through research, it was found that Company A had problems such as excessive purchase price of raw materials, poor procurement process, inadequate procurement plan implementation, and low degree of professionalization of procurement personnel. In order to further improve Company A's procurement cost control, from the perspective of supply chain management, this article proposes relevant solutions based on Company A's actual operating status, such as establishing a procurement cost control system, rationalizing the procurement process, and strengthening procurement personnel management. Research can provide a reference for Company A to improve procurement cost control and reduce procurement costs. For enterprises that have implemented or intend to implement the improvement of procurement cost status, the research conclusions of this paper also have certain reference significance for the implementation of procurement cost control.
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