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论文编号：	7009
作者编号：	2120102680
上传时间：	2014/12/9 22:29:29
中文题目：	华博罗公司供应链成本管理体系设计研究
英文题目：	The reserch of supply chain cost management system of company Walbro
指导老师：	刘志远
中文关键字：	成本控制，供应链成本管理，采购成本，库存成本，生产成本，物流成本
英文关键字：	Cost control, Supply chain cost management, Procurement cost, Inventory cost, Production costs, Logistics cost
中文摘要：	当今社会科学技术迅猛发展，互联网被广泛应用于各领域，各种知识、技术和信息在世界范围内以爆炸的形式进行传播和共享，这些都极大地促进全球经济一体化的发展进程，市场竞争在高科技飞速发展的条件下也变得日益激烈，传统上依靠规模生产、节约生产成本来获取竞争优势的手段，以销量致胜为核心竞争力的提高利润的方式已经不能适应当前日益激烈的竞争环境。学术界已经广泛认同通过供应链管理提升企业竞争力的方式。随着市场竞争日益激烈、市场需求日益多样，这些都对企业的供应链管理提出了更高的要求，以及时地满足不断涌现出的新的市场需求，以更优的总成本和价格为客户创造和提供更多的价值。 本文以华博罗公司的供应链成本管理为案列，分析研究了通过整合供应链来实现成本优化的管理实践的过程。文中指出通过改善和加强对供应链的管理，重新设计包括采购、生产、销售、物流等环节在内的业务流程，不仅能缩短产品的生产和流通的周期，大幅减少成本，同时能给企业带来显著的时间上的竞争优势。本文通过调整采购流程和库存管理，采用物流外包等手段来提升供应链管理的整体水平，同时以目标管理和作业成本两种比较先进的核算方法相结合的成本管理手段，探讨成本管理的途径和方法，通过生产计划的制定和实施、供应链各个环节的配合及协作、供应链结构的优化、供应链战略合作机制的建立以及供应链成本管理信息系统的搭建、企业之间互信协作的加强、资讯的共享，实现降低供应链总成本、改善和提高供应链整体效益的目的。
英文摘要：	In recent society, science and technology has been developing rapidly, and the internet has been used widely in almost all areas and information is exploding and shared in each corner of the world, all of which has greatly enhance the process of integrating the global economy. Competition in the market grows more and more fierce. The company cannot win in the competition with the traditional method of expanding production scale, reducing cost and increasing sales to get advantages. A new way of supply chain management to enhance the competence has been widely acknowledged. More fierce competition and more diverse market demand have been asking for more to the the supply chain management in order to satisfy the new market demands and to create more values for the customers with better costs and prices. The paper analyses the whole process of improving cost management by integrating the supply chain with the practice of Company H as a case study. The paper points out that improving the management of supply chain, including redesigning the process of purchasing, producing, selling and logistics, will not only reduce the time of producing, but also bringing obvious advantages in time. The paper discusses the methods of cost management through adjusting purchasing process and inventory and adopting logistic outsourcing, and with the advanced accounting techniques of target management and working cost. The supply chain cost will be reduced and thus the profits for the entire supply chain will be acquired by means of production planning and it executing, coordination of each segments of the supply chain, improving the structure of the supply chain, establishing the strategic cooperation and the information system for the supply chain cost management.
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