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  本文選題：采購成本 + 總擁有成本��； 參考：《重慶理工大學》2017年碩士論文

【摘要】：自2008年金融危機以來,世界各國的經(jīng)濟都受到了不同程度上的影響。我國正值去產(chǎn)能的經(jīng)濟轉型期,此時更是一次艱巨的挑戰(zhàn)。在各種政策的治理下,中國經(jīng)濟雖然增長勢頭已經(jīng)止跌回升了,但是尚未出現(xiàn)全面改善。目前制造業(yè)緩慢復蘇,企業(yè)進入更新設備的周期,判斷制造業(yè)投資大規(guī)模復蘇還為時尚早,并沒有很強的內(nèi)生動力。另外,中國的突出通脹壓力來自原材料價格的暴漲,企業(yè)的成本壓力巨大,哪怕無法將上游壓力全部轉嫁,也在慢慢滲透入下游價格中。而靠期貨和庫存拉起來的原材料價格飆升,對實體經(jīng)濟的傷害正在逐漸顯現(xiàn)出來。在目前低迷的經(jīng)濟形勢下,制造型企業(yè)面臨著嚴峻挑戰(zhàn)。化肥行業(yè)中,傳統(tǒng)的采購成本控制手段僅以價格為導向,往往不能長期有效的降低成本;而在建立長期合作關系的前提下,以合作為導向,可實現(xiàn)采購成本的有效控制和供需雙方的互利共贏,從而提高企業(yè)競爭力。本文以CM公司化肥生產(chǎn)的化工原料采購成本為研究對象,利用TCO總擁有成本對其進行數(shù)據(jù)分析,找出問題所在,再在供應鏈管理理論的基礎上提出了針對性的解決方案。首先在第一章介紹了本文的研究意義、內(nèi)容和國內(nèi)外研究現(xiàn)狀;第二章主要介紹了本論文的相關概念和理論基礎;第三章,運用TCO模型分析CM公司采購成本現(xiàn)狀,找出其存在主要問題和主要動因;第四章,針對第三章發(fā)現(xiàn)的問題提出了采購成本控制的具體解決方案,如實施“內(nèi)外合并購買量”的采購方式等;在第五章,為了保障解決方案的有效實施,提出了輔助性的建議,并量化了節(jié)約的成本金額;最后,第六章總結了本文的研究不足。本論文通過研究CM公司化工原料的采購成本控制,旨在探索CM公司化工原料采購成本控制策略與措施,降本增效,提高CM公司的競爭力,也為我國化肥行業(yè)化工原料的采購成本控制提供借鑒。
[Abstract]:Since the 2008 financial crisis, the world's economies have been affected to varying degrees. Our country is in the economic transition period that goes production capacity, at this time is an arduous challenge. Under various policies, China's economic growth has stopped falling and picked up, but it has not yet improved overall. At present, the slow recovery of manufacturing industry, enterprises into the cycle of upgrading equipment, it is still too early to judge the large-scale recovery of manufacturing investment, and there is no strong endogenous motivation. In addition, China's prominent inflationary pressures come from soaring raw material prices, and the cost pressures on companies are so great that even if they cannot pass on all the upstream pressures, they are slowly infiltrating downstream prices. The real economy is being hurt by soaring prices of raw materials driven by futures and inventories. In the current economic downturn, manufacturing enterprises are facing severe challenges. In chemical fertilizer industry, the traditional means of purchasing cost control are only price-oriented, often can not effectively reduce costs for a long time, but under the premise of establishing long-term cooperative relationship, the traditional means of procurement cost control are guided by cooperation. It can realize the effective control of purchasing cost and the mutual benefit of both supply and demand, so as to improve the competitiveness of enterprises. In this paper, the purchasing cost of chemical raw materials in chemical fertilizer production of CM Company is taken as the research object. The data of the purchase cost of chemical raw materials produced by CM Company is analyzed by using the total cost of ownership of TCO to find out the problem, and then a targeted solution is put forward on the basis of the theory of supply chain management. The first chapter introduces the significance of this paper, content and domestic and foreign research status; the second chapter mainly introduces the related concepts and theoretical basis of this paper; the third chapter, the use of TCO model to analyze the current situation of CM procurement costs, To find out its main problems and main reasons; chapter four, in view of the problems found in chapter III, proposed specific solutions to procurement cost control, such as the implementation of "internal and external combined purchase volume" procurement methods; in the fifth chapter, In order to ensure the effective implementation of the solution, this paper puts forward some supplementary suggestions and quantifies the cost savings. Finally, the sixth chapter summarizes the deficiency of this paper. By studying the cost control of chemical raw materials of CM Company, this paper aims to explore the strategies and measures to control the purchasing cost of chemical raw materials of CM Company, to reduce cost and increase efficiency, and to improve the competitiveness of CM Company. It also provides reference for the purchase cost control of chemical raw materials in chemical fertilizer industry of our country.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.72;F406.7

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本文編號：1943924