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P公司間接采購(gòu)成本控制研究

發(fā)布時(shí)間:2023-10-22 12:47
  自2020年起新冠疫情的突然襲來(lái),以及去年由于全球能耗危機(jī)國(guó)家出臺(tái)了能耗雙控措施,這這些因素的影響下,很多企業(yè)的生存競(jìng)爭(zhēng)環(huán)境發(fā)生了根本性的變化。制造企業(yè)想要生存,必須關(guān)注企業(yè)經(jīng)營(yíng)內(nèi)部的各個(gè)環(huán)節(jié),提升總體競(jìng)爭(zhēng)力。采購(gòu)部門(mén)作為企業(yè)經(jīng)營(yíng)的組成部分,能夠?yàn)槠髽I(yè)創(chuàng)造價(jià)值,其重要性早已被多數(shù)企業(yè)家認(rèn)識(shí)和關(guān)注。但是作為制造業(yè)的間接采購(gòu)(非生產(chǎn)性采購(gòu)),其自身特點(diǎn)為產(chǎn)品和項(xiàng)目種類(lèi)多,涉及的型號(hào)和供應(yīng)商也多,管理復(fù)雜度高,而年度采購(gòu)總金額比直接采購(gòu)(原材料采購(gòu))低,所以在成本管控上往往沒(méi)有得到過(guò)多的關(guān)注。隨著企業(yè)間的競(jìng)爭(zhēng)越來(lái)越激烈,在間接采購(gòu)上獲得的成本優(yōu)勢(shì),也逐漸成為企業(yè)關(guān)注的制勝點(diǎn),很多企業(yè)家已經(jīng)在關(guān)注這方面。對(duì)于如何通過(guò)管控間接采購(gòu)成本提升企業(yè)總體競(jìng)爭(zhēng)力。這是當(dāng)前制造企業(yè),尤其是規(guī)模較大的制造型企業(yè)正在重點(diǎn)思考和急需解決的問(wèn)題。本文的研究對(duì)象為P公司,其通過(guò)近年來(lái)的努力,在成本控制方面取得了一定的成效。但是成本改善并非一勞永逸,它是需要不斷推動(dòng)且持續(xù)提升的項(xiàng)目。因此,本文的研究?jī)?nèi)容是對(duì)公司中國(guó)區(qū)的間接采購(gòu)管理現(xiàn)狀進(jìn)行分析,從信息管理,供應(yīng)商管理,采購(gòu)成本三個(gè)方面入手,并運(yùn)用了信息平臺(tái)建設(shè),Kral...

【文章頁(yè)數(shù)】:82 頁(yè)

【學(xué)位級(jí)別】:碩士

【文章目錄】:
摘要
ABSTRACT
LIST OF ABBREVIATIONS
1 Introduction
    1.1 Research background and significance
        1.1.1 Research background
        1.1.2 Research significance
    1.2 Research contents
    1.3 Research Methodology
2 Literature review
    2.1 Overview of procurement cost management
    2.2 Procurement management theory
        2.2.1 The definition of procurement
        2.2.2 Procurement management
        2.2.3 Supplier management
    2.3 Cost management theory
        2.3.1 Cost management of procurement
        2.3.2 Cost control method of Procurement
3 P company indirect procurement current situation
    3.1 P Company Overview
    3.2 P Company indirect procurement management current situation
        3.2.1 Procurement organization structure
        3.2.2 Classification of indirect procurement items
        3.2.3 Supplier management situation
    3.3 P Company Indirect procurement current situation
    3.4 Indirect procurement cost control situation of the P Company
4 Problem analysis and optimization scheme on procurement cost control of P company
    4.1 Problem analysis on procurement cost control of P company
        4.1.1 Low degree of systematization
        4.1.2 Pursue low prices, not TCO
        4.1.3 Lack of performance management on strategy suppliers
        4.1.4 Lack of category management
    4.2 Optimization scheme on procurement cost control of P company
        4.2.1 Creation and optimization of the database platform
        4.2.2 Category division and management strategy
        4.2.3 Establish a supplier performance management mechanism
        4.2.4 Establish strategy TCO model
5 The guarantee measures of the program implementation
    5.1 Establish the strategic position of indirect procurement
    5.2 Improve the skills and accomplishment of indirect procurement personnel
    5.3 Enhancing cross-functions cooperation
6 Conclusion and Outlook
    6.1 Conclusion
    6.2 Outlook
REFERENCE
ACKNOWLEDGEMENTS
APPENDIX P Company procurement management process survey



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