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论文编号：	3391
作者编号：	2220090745
上传时间：	2011/6/10 10:37:12
中文题目：	电子制造企业供应链成本管理研究---以摩托罗拉为例
英文题目：	The Supply Chain Cost Management of The Electronic Manufacture Enterprise: With the case study of Motorola
指导老师：	陆宇建
中文关键字：	供应链,成本管理,摩托罗拉公司,电子制造企业
英文关键字：	supply chain, cost management, Motorola, electronic manufacture enterprise
中文摘要：	当今经济高速发展的环境下，为了更快更好地满足客户需求，企业积极寻求与供应商和销售商的合作，供应链之间的竞争已经渐渐代替了企业间的竞争。企业最根本、最核心的竞争力在于高效的供应链管理，供应链成本管理是供应链管理的重要组成部分，它把传统的企业内部成本管理思想转化到整个供应链管理的领域，跨越了单个企业的边界是多个企业的成本管理，是传统成本管理顺应市场竞争的适应性变革。 供应链及供应链管理理论是本文研究的基础。本文首先阐述了供应链与供应链管理的涵义与特点，指出供应链管理就是对整个供应链系统进行计划、协调、操作、控制和优化的各种活动过程，其目标是以最小的成本带给客户最满意的服务，强调供应链总成本最小为最优。 无论是企业对供应链流程的设计还是改造，都是为了通过降低成本来提高效率、增加收入和更好地满足客户需求，提高企业的盈利能力。本文通过对供应链成本管理特点和传统成本管理方法的探讨，认为将作业成本法和目标成本法相结合的成本管理方法是供应链成本管理的良方，同时利用平衡计分卡法综合地评价供应链成本管理水平可以反映供应链成本管理的效率。 论文案例分析部分首先介绍了摩托罗拉移动技术有限公司的供应链组成结构和物料采购、直接发货的供应链流程。然后，从供应链成本管理观念、成本控制和核算方法的角度分析了摩托罗拉供应链成本管理的现状和存在的问题。最后，针对这些问题提出了下列改善建议：构建以成本管理为中心的业务流程体系框架，精益的物流管理，加强与供应商的合作优化库存成本管理，作业成本法和目标成本法相结合的固定成本分摊方法，利用平衡计分卡法建立供应链成本管理的绩效评价体系。 本文通过对摩托罗拉供应链模式的研究和对供应链成本管理以及各种成本管理方法的探讨，对我国电子制造业企业运用供应链成本管理，提高运营效率、减少供应链成本和可持续发展的长期竞争优势都具有一定的借鉴作用。
英文摘要：	With the rapid development of the economic environment, the competition between the enterprises is taken placed by the supply chain. In order to meet the customer’s needs faster and bitterly, the companies are seeking the cooperation from the vendors and retailers. The alliance is build by the Manufacturer, vendor and the retailer. The management in the supply chain is the most radical and central competition strength. The cost management in the supply chain is an important part of supply chain management, which is a cost management across the intro-company in one supply chain. It demands the extension of the traditional internal-oriented cost management idea and methods to cover the whole supply chain. Supply chain cost management is an evolution in economic competition environment. The supply chain and supply chain management theory is the basis of the dissertation. In the beginning, the dissertation describes the definition and characteristics of the supply chain and supply chain management. Supply chain management controls the planning, coordination, operation, and the process optimization in the whole supply chain. The goal is to bring the minimum cost the most satisfied service. Whether an enterprise is designing or modifying its supply chain processes, the ultimate goal is to increase the efficiency and revenue, better meet customer needs, improving the enterprise’s profitability by reducing cost. After the research of the feature for supply chain cost management and the methods of traditional cost management, the great methods for the supply chain cost management is the principle of activity-based cost management and target cost management. The dissertation describes the structure of the Motorola Mobility Technology Ltd, presents the material buy/sell and drop-shipping process, analysis the problems in the supply chain cost management of Motorola with the points of cost concert, cost accounting methods, and cost control. And according to the issues of Motorola supply chain cost management, such as the indifferent intention of cost management in supply chain form the manager of Motorola, the unreasonable fixed cost allocation method, lack of the performance assessment for the cost management in supply chain. At last, the dissertation gives some suggestions such as, update the supply chain process around the cost management, higher logistic management, keep higher cooperation with the suppliers to short cut the hub cost, update the fix cost allocation logic with the activity-based cost management and target cost management concept, set up the performance assessment system according to the balanced scorecard. With the research of Motorola supply chain and cost management method, the intent of the dissertation is to propose a cost control plan for the supply chain in the electronic manufacturing industry, which can increase the operation efficiency, short cut the supply chain cost, and keep strength in the competition.
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