导　　师： 刘勇

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： 随着移动互联网的快速发展，传统销售渠道在电商猛烈冲击之下，家用空调制造企业的产品销售价格越来越透明，越来越“便宜”，与之相反，这些家电企业的采购成本却不断上涨，使企业利润空间不断压缩，企业要在激烈的市场竞争中生存和发展，就必须更加重视如何“节流”，尤其是采购成本的节流，采购成本的节流给公司带来实实在在的利润。 A公司是一家以生产家用空调产品为主的企业，采购成本占据产品销售成本的90/%左右以上。如何降低采购成本对A公司的生存与发展具有至关重要的影响，本文利用采购成本控制相关的理论和知识，基于A公司采购成本控制的现状，展开对A公司采购成本控制的案例研究。 本文对A公司的采购成本结构、釆购成本控制现状和所存在问题进行系统性地分析后，提出采购成本控制优化主要从供应商选择与评价、采购招标、采购核价等这些关键因素着手，并以此为主线进一步提出具体的成本控制对策。 本文首先采用调查分析法，通过深入A公司工作现场进行实地调查和数据分析研究，掌握了公司的采购管理现状，总结出导致A公司目前采购成本居高不下的主要原因。运用层次分析法改进A公司供应商的选择与评价，最后运用对比分析法建立了采购核价模型，同时引入电子招标和供应链协同采购成本控制手段和方法。 本文运用现代供应链管理理论，结合对比分析工具对A公司的采购成本进行优化控制，取得了以下几点研究成果：1、建立了A公司新的供应商评价体系，根据评分数据确定供应商的分类，帮助A公司选择适合的供应商。2、建立了符合A公司自身特点的供应链协同成本控制优化模式。3、引入电子采购核价和电子招标竟价模式来控制采购成本。 With rapid development of mobile Internet， traditional sales channels areimpacted intensively by E-commerce enterprises. Price of civil grade air conditioningis gradually getting more transparent and becoming lower than ever before. Incontrary， the rising procurement cost of appliances manufacturers depletes theprofit margins so that how to control the costs， especially the procurement costwhich weaken the profit with high possibility in air conditioning industry， becomes avital premise for survival and continuous development amongfierce market competitions. Company A is an air conditioning manufacturer whose procurement cost took up90/%of its total sales expense. To lower the costs which were incurred in purchasingprocesses related to its going concern. In this essay， we made research on companyA’s business scenarios on controlling procurement cost with related managerial toolsand theories. Systematical analysis is focused on the structure of procurement cost， currentstatus of procurement cost control activities and other existed problems in order togenerate detail strategy of optimization on key aspects of procurement， includingsupplier qualification and evaluation， procurement tenders and price verification. Research was begun with data collection on site to master basic information aboutpurchasing function in company A. Through analyzing business data we find out themain reason for the high cost of procurement. AHP method is applied on improvingthe performance of supplier qualification and evaluation while method of comparativeanalysis is used on formulating purchasing price verification model. Meanwhilee-tendering and supply chain collaborative procurement is introduced as valid meansfor procurement cost control. Modern supply chain management theories are applied with comparative analysistools to analyse the procurement cost of company A. The major achievements includethe following points.1. Building up the new supplier evaluation system which aidsourcing decision via scoring.2. Base on the features of company A， to establish acost control mode and optimization procedure via collaborative supply chain.3.Introduction of E-tendering and E-verification.

关 键 词： 空调制造企业 采购成本 成本控制

分 类 号： [F274 F416.6]

领　　域： [经济管理] [经济管理] [经济管理]