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论文编号：	12742
作者编号：	2320190551
上传时间：	2021/12/7 16:06:58
中文题目：	B公司汽车零部件采购成本管理研究
英文题目：	Research on Purchasing Cost Management of Auto Parts in B Ltd.
指导老师：	牛芳
中文关键字：	汽车行业; 采购策略; 采购成本; 供应商选择
英文关键字：	automobile industry; procurement strategy; procurement cost; supplier selection
中文摘要：	随着全球化进程的加快，中国汽车制造业迎来了蓬勃发展，带动了中国GDP的上涨。B公司作为国际知名豪华汽车品牌在华的独资公司，进入中国市场以来，成功国产化了多个车型，取得了耀眼的成绩和长足的发展。尤其，中国市场已经连续多年成为B公司母集团在世界上销量最大的单一市场，因此中国市场对B公司十分重要。然而，近年来，随着传统汽车行业的技术不断成熟，供应链体系越来越完善，再加上新兴互联网造车势力的快速崛起，依靠技术壁垒而取得优势的年代已经不复存在，越来越大的成本压力也随之而来。那么如何在这样充满着竞争的外部环境中依然处于优势地位，如何降低成本，进而提升利润是B公司面临的重要问题。汽车零部件采购成本作为汽车制造企业运营成本的重要组成部分，研究采购成本的管理具有重要的现实意义。因此，本文选择B公司的采购成本管理优化为研究问题展开研究。 本文首先梳理了相关理论工具，具体探讨了B公司的采购成本管理现状以及存在的问题。基于存在的问题利用作业成本法、价值工程、总体拥有成本、QCDS原则的理论概念以及Kraljic模型分析对策方案，并进一步提出了相应的保障措施。 本文研究发现，B公司采购成本管理中存在的最大的两个问题：零部件定点价格居高不下以及量产价格对比定点价格涨幅过大。针对问题，结合相关理论，本文认为为了进一步优化采购成本管理，应该：优化采购策略与供应商选择，进行全生命周期采购成本控制，持续优化成本目标价的计算。为了保证优化方案得到有效实施，研究提出应该从实现采购信息数字化、信息化、透明化，优化采购流程与制度保障以及完善成本目标价管控体系三个方面设立相关保障措施。 本文的研究主要针对B公司展开，所以研究结果能够为B公司的采购成本控制，特别是采购成本的管理优化提供参考。同时，由于B公司作为汽车行业的领先企业，其采购成本优化的相关策略也可以为同类企业提供借鉴。
英文摘要：	With the acceleration of globalization, Chinese automobile industry has witnessed vigorous development, driving up the GDP of China. B Ltd., as a wholly owned company and an international famous luxury car brand, had launched successfully multiple carlines, made brilliant achievements and rapid development. In particular, Chinese market has been the largest single market in the world of the parent group of B Ltd. for many consecutive years. Therefore, the Chinese market is very important to B Ltd. However, in recent years, as the technology of traditional automobile industry continues to mature, the supply chain becomes more and more improved, coupled with the rapid rise of the new power of car manufacturing with Internet company model, the era of relying on technical barriers to gain advantages is on longer there, and the increasing cost pressure has followed. Therefore, how to remain a dominant position in such a competitive external environment and how to reduce costs while improving profits are important issues for B Ltd. to consider. As an important part of the operation cost of manufacturing enterprises, it is of great practical significance to study the management of procurement cost. Therefore, this paper chooses B Ltd.’s procurement cost management optimization as the research issue. This paper firstly sorts out the relevant theoretical tools and specifically discusses the current situation and existing problems of B Ltd.’s procurement cost management. Based on the existing problems, activity-based costing, value engineering, total cost ownership, QCDS principle and Kraljic model are used to analyze the countermeasures, and further put forward the corresponding safeguard measures. In this paper, there are two biggest problems in B Ltd.’s procurement cost management: high sourcing price of parts and the large increase of serious price compared with sourcing price. Regarding these questions, combined with the relevant theories, this paper links that in order to further optimize the procurement cost management, the company should: optimize the procurement strategy and supplier selection, carry out the whole life cycle procurement cost control system, continue to optimize the cost target price calculation. In order to ensure the effective implementation of optimization scheme, the study puts forward that relevant safeguard measures should be established from three aspects: digitization, informatization and transparency of related procurement information, optimizing the procurement process, perfecting institutional guarantee and establishing cost target price control system. The research in this paper is mainly carried out of B Ltd., so the research results can provide reference for B Ltd.’s procurement cost control, especially the procurement cost management optimization. At the same time, as B Ltd. is a leading enterprise in the automobile industry, its procurement cost optimization strategies can also provide reference for other similar enterprises.
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