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论文编号：	5850
作者编号：	2220110317
上传时间：	2013/12/5 13:56:18
中文题目：	HG公司供应链成本优化研究
英文题目：	Research on optimization of the HG supply chain cost
指导老师：	梅丹
中文关键字：	供应链管理,供应链成本管理,交易属性成本,作业属性成本
英文关键字：	supply chain,supply chain cost management,transaction-attributed cost,operation-attributed cost
中文摘要：	21世纪以来，供应链管理被越来越多的企业所重视，许多世界五百强企业将自己作为供应链的核心企业，建立起较为完善的供应链体系，通过对需求、生产、销售和运输等方面进行有效管理，不断缩短交货时间、提高服务的水平，并降低其总成本，以在激烈的市场竞争中取得优势。但是，企业应该如何开展供应链管理，并根据自身特点和市场情况对供应链管理模式作出适当的调整，有效地实施供应链管理，降低供应链成本，是企业面临的重点和难点问题。HG是全球LCD产品的主要厂商之一，作为台资企业，一些较为先进的管理模式被引入HG，如供应链管理、采购管理、销售管理、品质管理等，并试图以此实现对成本的控制，效果不甚明显，特别对于供应链成本这一重要成本控制手段未能充分运用，诸多做法存在改进和优化的空间。本文主要采取理论研究和实地研究相结合的方式，试着对HG供应链成本管理的现状进行研究。笔者首先对供应链成本的理论研究进行阐述，从生产和关系两个维度入手，按照成本属性分为交易成本和作业成本，并以此为基础，再细分为交易、作业、质量和时间成本四类成本。并通过对HG现状的调查研究，结合供应链成本管理理论，在分类和综合调研的基础上提出HG公司供应链成本管理的改进建议，以降低HG供应链成本，保持市场竞争优势。本文的主要贡献有：一是对现阶段供应链成本管理的理论进行综述，总结供应链管理的概念、内涵、特征、理论基础、管理方法；二是根据HG企业管理实际情况，将供应链成本管理按照属性进行区分，并进一步划分成交易、作业、质量和时间成本四类，以此作为研究的基础；三是对HG战略进行分析，提出调整建议，采取作业成本法和目标成本法等方法，将HG的供应链成本控制从公司内部扩展到供应链的各个环节，对HG供应链全过程成本管理进行优化和控制。
英文摘要：	After entering the 21st Century, the supply chain management has received more and more concern from the enterprises. The world top 500 companies of many industries have established supply chains with themselves at the core one. Through the effective management on demand, production, sales and transportation, those companies fasten their speed towards the market demands, improve service level and reduce the comprehensive costs, thus lifting the enterprise’s core competitiveness and obtaining competitive advantages. However, the focal and difficult point for the current enterprises’ cost management is still how to systematically and effectively implement the whole supply chain cost management and reduce the total cost for supply chain based on the characteristics of its own supply chain and the environment. HG Company is one of the global LCD suppliers, as a Taiwan funded enterprise, it has introduced some advanced management modes, such as the supply chain management, procurement management, sales management, and quality management. The purpose is to control the cost. Nevertheless, the result is not good enough. Especially for the whole supply chain cost management is deficient. Its shortcomings exist in the operation process of the current supply chain, which needs further optimization. This thesis tries to discuss how to further optimize the supply chain cost management work of the HG Company by means of normative research combined with on-the-spot investigations. The writer first explains the basic theories of supply chain cost management from the dimensions of production and relation, and further dividing it into four sub-categories including transaction cost, operation cost, quality cost and time cost; on this basis, it analyzes the current conditions of the HG supply chain cost management, lower the supply chain cost of HG in order to maintain the competitive advantage of the market. Major contributions of this thesis are: (1) summarizes and concludes the results of the theoretical researches on the current supply chain cost management, and points out the concepts, the contents, characteristic requirements, management theoretical basis, management methods; (2) in combination with the reality of HG supply chain management, divides the supply chain cost management into that of transaction cost, operation cost, quality cost and time cost from the aspects of transaction attribute and operation attribute in order to analyze and discover problems; (3) in combination with the company’s strategic analysis and adjustment, proposes specified suggestions for improving HG’s supply chain cost management through activity-based costing method and target costing method, and extends the control and improvement scope of HG’s supply chain cost from part of the supply chain to the whole supply chain, emphasizing the cost control and improvement on the whole process of supply chain.
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