采购成本控制和供应链环境下的采购成本控制研究本科（毕业论文）.doc

摘要 众多周知，中国的企业靠的是廉价劳动力低成本的产品盈利的。然而随着中国经济的高速增长和人均收入的提高，中国产品的低成本优势将会逐渐丧失。企业要保持竞争优势就必须提高管理水平，控制采购成本。利用企业外部资源快速响应市场需求，这样做既利用了其他企业的资源又节省了自己的投资成本，同时加快了产品的开发生产，降低了成本进而赢得竞争优势。从供应商、制造商、分销商、顾客形成了一条贯穿各个企业的供应链，相邻企业间是一种供需关系，这一新的基于供应链管理(SCM)的企业管理模式企业降低采购成本提供了新的途径。 本文以全局的视野，从供应链管理角度论述企业采购成本的管理与控制，文中首先论述采购及总拥有成本（TCO）概念，详细分析采购成本的构成以及影响采购成本的各种因素，其次总结传统成本控制方法并分析利弊，详细论述供应链环境下的成本控制，总结了供应链环境下采购成本控制的方法。最后应用理论分析案例，运用总拥有成本模型对一采购项目做决策。 本文在TCO模式下分析案例，从供应商给出三个设备的具体数据对供应商进行评价，可以从数据中比较谁的总成本最低，选出最优的供应商，从而得到企业对采购成本控制的目标。 关键词: 供应链管理 采购成本控制 TCO  ABSTRACT Many well known that Chinas enterprises rely on the cheap labor cost products profitable. However, with Chinas rapid economic growth and per capita incomes rise, low-cost advantage of Chinese products will be gradually lost. Enterprises to remain competitive we must improve the management and control procurement costs. Use of corporate external resources to respond quickly to market demand, that would only make use of the resources of other companies and save his own investment costs, while speeding up product development and production, reduce costs and thus gain a competitive advantage. From suppliers, manufacturers, distributors, customers form a cross-cutting enterprise supply chain, adjacent inter-enterprise supply and demand is a relationship based on this new supply chain management (SCM) model of corporate governance companies reduce procurement costs provides a new way. In this paper, a global perspective, from the perspective of supply chain management, corporate procurement costs discussed in the management and control, the paper first discusses procurement and total cost of ownership (TCO) concept, a detailed analysis of the composition and the purchase cost of the various factors that affect the cost of procurement, followed by summary traditional cost control methods and to analyze the pros and cons, discusses in detail the supply chain environment, cost control, summed up the supply chain, procurement costs under control m