發(fā)布時(shí)間：2018-01-09 12:38

  本文關(guān)鍵詞：HC蘇州公司原材料采購(gòu)成本控制研究　出處：《蘇州大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 采購(gòu)管理 成本控制 項(xiàng)目管理 精益生產(chǎn)

【摘要】：隨著中國(guó)經(jīng)濟(jì)改革的深化，中國(guó)作為世界工廠的競(jìng)爭(zhēng)優(yōu)勢(shì)在不斷弱化。在過(guò)去，中國(guó)制造是憑借低成本在國(guó)際競(jìng)爭(zhēng)中勝出�，F(xiàn)在，因?yàn)樵�材料、能源、土地、勞�?dòng)力和環(huán)保成本都在增長(zhǎng)，制造企業(yè)在中國(guó)面臨更加激烈的競(jìng)爭(zhēng)和嚴(yán)峻的挑戰(zhàn)。企業(yè)想要生存下去，就要更加深入地去控制產(chǎn)品成本。在制造企業(yè)中，采購(gòu)成本通常占產(chǎn)品成本很高比例（40%-70%），，是決定產(chǎn)品價(jià)格水平和市場(chǎng)競(jìng)爭(zhēng)力的主要因素之一。對(duì)采購(gòu)成本的控制已日益重要地決定著企業(yè)的利潤(rùn)，影響整個(gè)企業(yè)的競(jìng)爭(zhēng)力和生存發(fā)展。因此，提高企業(yè)的采購(gòu)成本控制將成為企業(yè)的工作重心。 本文研究的對(duì)象HC蘇州公司是一個(gè)典型的制造型企業(yè)，其采購(gòu)成本占整個(gè)公司總成本的比重非常地大，加強(qiáng)控制企業(yè)的原材料采購(gòu)成本并使之持續(xù)下降，是一個(gè)有效幫助企業(yè)不斷降低產(chǎn)品成本，從而不斷增強(qiáng)企業(yè)的市場(chǎng)競(jìng)爭(zhēng)力，增加企業(yè)利潤(rùn)以維持其正常運(yùn)營(yíng)的重要和直接手段之一。 本文研究的意義在于：結(jié)合HC蘇州公司原材料采購(gòu)成本控制的現(xiàn)狀，通過(guò)價(jià)值鏈理論的啟示分析公司在產(chǎn)品的項(xiàng)目開(kāi)發(fā)階段和量產(chǎn)階段存在的原材料采購(gòu)成本控制方面問(wèn)題，采用采購(gòu)成本控制的相關(guān)理論和方法對(duì)所存在的問(wèn)題進(jìn)行了一一實(shí)施和完善，最后總結(jié)了改善原材料采購(gòu)成本給HC蘇州公司所帶來(lái)的成效，其有效降低了公司的原材料采購(gòu)成本，改善公司的虧損狀況，提高整個(gè)公司在市場(chǎng)上的競(jìng)爭(zhēng)力，使其繼續(xù)生存并持續(xù)發(fā)展。
[Abstract]:With the deepening of economic reform Chinese, China as the factory of the world competitive advantage in weakening. In the past, Chinese manufacturing is with low cost in the international competition. Now, because of the raw materials, energy, land, labor and environmental costs are growing, manufacturing enterprises are facing more fierce competition and challenges in China. Enterprises want to survive, you must thoroughly to control product cost. In manufacturing enterprises, the procurement cost usually accounts for a high proportion of the cost of the product (40%-70%), is one of the main factors that decide the product price level and market competitiveness. The procurement cost control has become increasingly important to determine the profits of enterprises, affecting the entire the competitiveness of enterprises and the survival and development. Therefore, to improve the enterprise procurement cost control will become the focus of the work.
The research object of this paper Suzhou HC company is a typical manufacturing enterprise, the proportion of the total cost of the purchase cost of the whole company is very large, to strengthen the control of the enterprise raw material procurement costs and to continue to decline, is an effective help enterprises to reduce the production cost, so as to continuously enhance the market competitiveness of enterprises, one of the an important and direct means to increase corporate profits to maintain its normal operation.
The purpose of this research is: according to the status of raw material purchasing cost control of Suzhou HC company, procurement of raw materials cost control problem through revelation analysis company value chain theory in product development phase and production phase exists, the procurement cost control theory and method of the problems one by one and implement perfect, finally improve the raw material procurement costs to Suzhou HC company brought the results, which effectively reduces the company's raw material procurement costs, improve the company's losses, improve the company's competitiveness in the market, the survival and sustainable development.

【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F275.3;F274;F426.6

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