关于微利环境供应商成本管理模式研究.pdfVIP

Thesis Submitted to Shanghai Jiao Tong University for the Degree of Engineering Master Study on Cost Management Model for Supply Chain Based on the Meager Profit Environment M.D. Candidate ： Shi Keliang Supervisor： Prof. Cai Jianguo Prof. Cheng WeiYa Speciality： Industrial Engineering Department of Industrial Engineering School of Mechanical Engineering Shanghai Jiaotong University May, 2008 基于微利环境供应商成本管理模式研究 摘 要 随着全球经济一体化的持续发展，市场竞争的日益激烈，电子制造 业已经进入了微利时代，面临严峻的成本挑战。很多企业都选择了控制 并持续降低供应商成本来提升自身产品的竞争力。但是在实际的推行过 程中，由于缺乏供应链整体理念，过度注重采购单价，反而导致了其它 成本的上升，在总成本的控制上并没有取得预期的成效。因此构建一个 合理的供应商成本评估和管制模式对新形式下的企业具有重大意义。 本文通过对成本管理理论的研究，以过程的方法，导入目标成本管 理，并采用作业成本法等成本管理工具识别和确认供应商物料的总拥有 成本，进而利用6simga DMAIC 运作模式持续推进供应商成本改进工作。 关键词 成本管理，总拥有成本，目标成本，6simga II STUDY ON COST MANAGEMENT MODEL FOR SUPPLY CHAIN BASED ON THE MEAGER PROFIT ENVIRONMENT ABSTRACT As global economic integration of the sustainable development of the increasingly fierce market competition, the electronic manufacturing industry has entered a meager profit era, so the cost management is facing severe challenges. Many enterprises have chosen to control and reduce supplier costs in order to continuously enhance the competitiveness of their products. However, the actual implementation process of controlling the total cost, due to the lack of overall supply chain concept, excessive pursuit of the low purchase price, leading to the rise in other costs, is not reached a corresponding result. So it is important and necessary for the enterprises to