發(fā)布時間：2018-04-01 00:31

  本文選題：供應(yīng)鏈　切入點：EM公司　出處：《廣西師范大學(xué)》2014年碩士論文

【摘要】：從2013年EM公司的中期業(yè)績公報可以看出,企業(yè)成本不斷攀升,盈利空間不斷壓縮,發(fā)展進入“增長陷阱”時期。如何讓成本增速成為營收增速的動力,在擴大再生產(chǎn)的邊際效益遞減時期,實現(xiàn)企業(yè)“長胖”又“長高”,是EM公司的當(dāng)務(wù)之急。對EM公司這樣連續(xù)十四年蟬聯(lián)全國市場同類產(chǎn)品銷售第一的桂冠的內(nèi)衣生產(chǎn)企業(yè),今后的發(fā)展方向是主攻EBA、ADR這樣的二三線品牌,這些二三線品牌的原材料成本在總成本中占比頗大,而消費者又對此類品牌的價格很敏感。如何控制二三線品牌原材料成本,是EM公司亟待解決的焦點問題。 本文通過對EM公司二三線品牌原材料成本控制現(xiàn)狀的詳細調(diào)研,分析了該公司二三線品牌原材料成本控制存在的問題、二三線品牌發(fā)展面臨的機遇,并結(jié)合波特的“五力模型”法、目標(biāo)成本法、層次分析法(AHP)、推拉法、供應(yīng)定位圖譜法等方法,同時借鑒國內(nèi)外知名企業(yè)成本控制的成功經(jīng)驗,提出了EM公司二三線品牌原材料成本控制四大策略：(一)強化產(chǎn)品源頭管理；(二)構(gòu)建與實施物料百分比目標(biāo)成本控制法；(三)構(gòu)建協(xié)同的伙伴供應(yīng)關(guān)系；(四)形成集成一體化的供應(yīng)鏈信息系統(tǒng)。 本文的研究成果將在EM公司二三線品牌原材料成本控制領(lǐng)域付諸實踐,同時,為內(nèi)衣行業(yè)二三線品牌的原材料成本控制提供有益借鑒,并豐富了供應(yīng)鏈成本控制在內(nèi)衣行業(yè)的案例研究。
[Abstract]:As can be seen from the 2013 EM interim results Bulletin, enterprise costs are rising, profit margins are shrinking, and development has entered a period of "growth trap." how to make cost growth become the driving force of revenue growth, In the period of diminishing marginal benefit of expanding reproduction, it is an urgent task for EM Company to realize the enterprise "growing fat" and "growing tall". For this company, EM has been the No. 1 underwear manufacturer in the national market for 14 consecutive years, which has won the highest sales of similar products in the national market for 14 consecutive years. In the future, the direction of development is to focus on the second and third tier brands such as EBAN ADR, which account for a large proportion of the total cost of raw materials, and consumers are very sensitive to the prices of such brands. How to control the raw material costs of the second and third tier brands? It is the focus of EM company to be solved urgently. Based on a detailed investigation of the current situation of raw material cost control in the second and third line brands of EM Company, this paper analyzes the problems existing in the cost control of the raw materials of the second and third lines brands of EM Company, and the opportunities faced by the development of the second and third lines brands. In combination with Porter's "five Force Model" method, target cost method, Analytic hierarchy process (AHP) method, push-pull method, supply location map method and so on, the successful experience of cost control of well-known enterprises at home and abroad is also used for reference. This paper puts forward four strategies of raw material cost control of EM Company's second and third line brand: (1) strengthening product source management (2) constructing and implementing target cost control method of material percentage and (3) constructing cooperative partner supply relationship (4); Form an integrated supply chain information system. The research results of this paper will be put into practice in the field of raw material cost control of the second and third line brands of EM company. At the same time, it will provide a useful reference for the raw material cost control of the second and third line brands in the underwear industry. And enriched the supply chain cost control in the underwear industry case study.
【學(xué)位授予單位】：廣西師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F274;F406.7;F426.86

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本文編號：1693189