毕业设计（论文）_采购成本管理模式的研究.docVIP

J I A N G S U U N I V E R S I T Y 本 科 毕 业 论 文 采购成本管理模式的研究 The Research on Purchase Cost Management Mode 学院名称： 专业班级： 学 号： 学生姓名： 指导教师姓名： 指导教师职称： 二零一二年五月 摘 要 企业为了提高核心竞争力，越来越多地专注于核心技术，对于一些低附加值的零件或是非核心组件多从其它企业采购，采购成本在总成本中所占的比例日益增大。如何降低采购成本在总成本中所占的比例，加强采购成本控制，是企业成本管理中面临的重要问题。因此，研究供应链TCO管理模式下的采购成本控制具有重要的现实意义。 本文首先阐述了传统的采购成本管理模式存在的问题，创新性地提出了新的采购成本管理模式，即供应链TCO采购成本管理模式，并对新模式下采购成本的内涵进行重新界定:采购成本不再简单的等同于企业采购过程中发生的费用，还应包括采购产品的使用成本、后期维护成本等。其次在供应链基础上运用TCO模式的采购成本分析方法对采购项目的总体采购成本进行分析，探讨了供应链TCO采购成本管理模式的实施方法，同时选取江苏格林电器有限公司 关键字：采购成本 所有权总成本 供应链 ABSTRACT Enterprises pay more and more attention to the core technology in order to enhance their own core competence. They purchase some low value attachments or non-core components from other enterprises, therefore the cost of purchases proportion in the total cost increases day by day. the important issues that enterprises facing with in cost management are how to decrease the proportion and strengthen the purchase cost control. Therefore, the study of the control of purchase cost under the supply chain TCO management has important practical significance. Firstly this paper has described the existing problems of the traditional management model of the purchast cost, and bringed out a new procurement cost management model creatively , namely the supply chain TCO purchase cost management model, and then it has redefined the meaning of purchase cost under the new mode: purchase cost no longer simple equals to the cost happened in the enterprises procurement process, it should also include the cost of using , post-maintenance cost . Secondly analyzing the total cost of purchase with the TCO method that based on the supply chain, and then it has discussed how to implement the supply chain TCO purchase cost management mode. At last the matching pieces of equipment purchases project of the Jiangsu Gelin Electric Appli