导　　师： 张红

学科专业： 1251

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 由于采购成本在企业总成本中所占的比重越来越大，采购在成本控制中越来越重要。采购价格的高低直接关系到企业最终产品或服务价格的高低。采购成本的变化对利润的影响非常明显，因此采购成本控制了企业降低成本的主要环节，特别是在当代竞争日趋白热化的市场中，当今企业尤其是制造型企业，成本利润越来越透明，企业的利润空间不断在压缩。加强采购成本控制成了企业增加利润的重要途径，采购环节成为企业的又一重要利润的来源。 通用电气GE前CEO杰克韦尔奇说过，采购和销售是公司唯一能“挣钱”的部门，其他任何部门发生的都是管理费用。沃尔玛创始人萨姆沃尔顿也说过，采购人员不是在为公司讨价还价，而是在为顾客讨价还价。采购无疑是生产制造型企业的第一步。因此，采购管理是企业管理的重要环节。在企业运营中，成本比重高，资金投入大，管理环节多。采购环节每降低1/%，企业利润就将增加5-10/%。因此采购管理对竞争力的贡献已被越来越多的企业家认识。 A公司在1959建立。其产品远销世界30多个国家和地区。A公司的制造厂位于中国，意大利，法国，美国，美国，德国和日本等多个国家。A公司的技术支持中心位于香港，以色列，中国，日本，德国，美国，意大利，瑞士和其他支持中心。在二十个国家拥有超过四万名员工和承包商员工。多年来，A公司生产了数十亿的驱动器产品，主要销往三十个国家，并已用于数百个不同的应用领域。A公司的年产能超过10亿套电机及驱动系统。其每年的销售额超过20亿美金。 A公司有着五十多年的历史，管理非常规范完善，而且A公司有一套科学全面的采购管理系统，但也同样面临着各种采购成本控制的问题。本文首先对公司进行企业介绍,分析了A公司采购成本控制现状以及A公司采购成本控制的原则和影响因素。然后具体分析了A公司的采购流程存在的问题及原因,A公司采购规章制度存在的问题及原因和供应商管理存在的问题及原因。最后,对这三方面存在的问题提出相对应的改善对策。从采购流程来说,主要采取流程优化和采购价格的确定。从采购规章制度来说,主要采取同时存在几个供应商并且分物料来实行VMI和JIT。从供应商管理来说,应该注重审核与选择供应商的标准和供应商评估以及奖惩方法。 Due to procurement cost has a big portion percent in total cost, procurement cost is more and more important in cost control. The purchase cost is directly related to end product and service price. Any change in purchasing cost has big impact to profit. Therefore, procurement cost is the chief part in cost control, especially in market with serious competition. Now, enterprise especially manufacturing, cost profit is very clear and the profit is cut down. Focus on procurement control is the key way to increase profit, procurement part is another source for import profit. As formal GE CEO Jack Welch said, procurement and sale is department which could make profit and all other cost from other department is management cost. WalMart CEO Sam Walton once said, buyer is not bargaining for company but for customer. Procurement is first step in manufacturing company. Therefore, procurement is the key part in enterprise management. In Enterprise Operation, cost and management is a big proportion while management process is complex.1/%cost down in procurement process,5/%-10/%increasing in profit. Therefore, procurement management makes a contribution to competition while known by more and more Company. Company A was built in1959.The products are sold to more than.30countries and disctricts.Company A has manufaturing facotries in China,Italy,France,America, England, Germany and Japan. Company A has technology support center in Hongkong, Israel,China,Japan,Germany,America,Italy, Switzerland an other support center.There are more than40thousand workers and contractor employee.Company A produced more than1billion drive products,solding to more than30countries and use in more than hundreds of fields.The yearly capacity of company A has more than1billion motor and driver system. Yearly sale is more than2billions. Company A has the history of more than50years and be good at management, especially has a full set of purchasing management system, but also has lots of problems. Firstly, introduce basic information for A company and analyze the current status of cost control in A company. Then analyze the problem and reason in the three sides, including procurement process, regulatory framework and supplier management. Finally, get the detailed solution according to the three problems. For procurement process, mainly focus on process optimizing and price effective issue, For the regulatory framework, mainly develop several suppliers at the same time to support the demand and use different strategy in the different components. For supp management, focus on the strategy including auditing and choosing supplier, supp evaluation, supplier reward and punishment.

关 键 词： 成本控制 供应 商管理 采购计划

分 类 号： [F275.3]

领　　域： [经济管理] [经济管理]