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论文编号：	8211
作者编号：	2220140376
上传时间：	2016/6/3 8:36:11
中文题目：	芬兰CTJ公司的采购成本管理研究
英文题目：	The Research of the Procurement Cost Management of CTJ Company of Finland
指导老师：	陈国欣
中文关键字：	战略采购；战略成本管理；采购成本分析；供应链管理
英文关键字：	Strategic sourcing;strategic cost management; procurement cost analysis; Supply chain management
中文摘要：	近几年，全球经济形势低靡，造成了制造业市场总体需求下滑。外部环境给中国制造业造成了巨大压力。中国制造型企业面临着在市场不振的大环境下如何保证生存与发展的难题。因此越来越多的企业在战略管理理论的指导下，从战略视角对采购成本进行高效、科学的计划和管理，通过采购成本分析和供应链整合，不断增强产品的核心竞争力。 基于此，笔者提出“基于战略视角的采购成本管理”的理念。本论文总结归纳了战略采购、战略成本管理等相关理论成果，以供应链作为实施基础，将传统的采购上升到战略采购模式的高度，使战略成本管理沿着供应链进一步延伸，实现客观合理的总成本控制，从而使企业在市场竞争中获得成本领先优势。 本文力图从实务角度出发，解决实际管理问题。本文借鉴CTJ公司的采购成本管理的实践经验，针对CTJ公司采购战略现状进行优劣分析，指出了CTJ公司采购成本管理中的问题及其成因。同时展现了企业在有限的时间和空间维度内依照企业总体战略有效控制企业采购成本的全过程，形象描绘了企业成本分析与管理、供应商谈判与博弈、供应链整合与管理等基于战略视角的采购成本管理的重要实施手段，客观总结了采购成本管理改进后的成绩与不足。 本文从理论与实践两个角度一起出发。另一方面，本文从理论角度出发，将论述不仅仅停留在企业战略、供应商管理等高屋建瓴的层面，而以历史数据为依托，沿着成本分析的线索，对采购成本进行“分层剥壳”式的剖析，最终追溯到采购成本中至关重要的关键战略性控制点，提出了符合企业实际情况的切实可行的改进策略。从实践角度，本文并不局限于财务会计的业务范畴，而将采购、财务、生产、仓储、研发等各职能部门作为一个执行战略采购的有机整体来看待，论述了由企业决策层组织，财务部门汇总归集，各职能部门协调配合，采购部门实施反馈的执行战略采购的企业架构。其核心目标为整合企业资源，降低物料所有权总成本。
英文摘要：	Considering the miserable state of the global economy recently, the overall demand has declined in manufacturing market of Asia. The external environment has imposed enormous strain on the Chinese manufacturing industry that has be faced with how to ensure the survival and development. Therefore, from the perspective of strategic, the increasing of enterprises planned and managed the procurement costs efficiently, guided by the strategic management theory and enhanced the core competitiveness of products by the analysis of procurement cost and supply chain integration. The theory of the procurement cost management provided by the author basing on the strategic management perspective. The article summarized the related theories of strategic purchasing and strategic cost management, based on the supply chain as the fundamental of implementation. The strategic cost management extended further along the supply chain transferring from the traditional to the strategic procurement. The total cost was controlled reasonably to ensure that the cost advantage was obtained in the market competition. The article starts from the practical point of view to solve practical management problems. Basing on purchasing cost management of experience of CTJ, the problems and causes were pointed out by deepen analysis. At the same time, the overall strategy of purchase control was showed the enterprise in limited range and portrayed the method of cost analysis and management, supplier negotiation and game and supply chain integration. It summarized objectively the achievements and shortcomings after improving the management of procurement cost. This article states from two facets of macroscopic and microscopic. From the macroscopic perspective, the business scope is not limited to financial accounting, and procurement, finance, production, warehousing, R & D departments as an organic whole. On the one hand, the enterprise architecture of strategic procurement was defined by the decision-making organization, financial department summary collection, coordination of various departments, procurement departments in the implementation of feedback. The core objective is to integrate the resources of enterprises, reduce the TCO of material. On the other hand, from the microscopic point of view, it provided a deepen analysis for procurement cost with historical data. Ultimately CTJ traced to the crucial key of strategic purchasing cost control and put forward improved feasible strategies.
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