供应链下企业基于TCO的采购成本控制-会计学专业论文.docx

万方数据 万方数据 Abstract Nowadays, the integration of the world economic makes China’s manufacturing industry is facing more and more fierce market competition, and how they can effectively control costs become the key to winning in the competition at the same time control the core competitiveness.It is well known that for the manufacturing industry, the procurement costs accounted for 30% -90% of sales, an average of about 60%, therefore, it is essential to control procurement costs effectively for the development of manufacturing enterprises. Through the application of TCO concepts and the combination of qualitative and quantitative methods,we can think that procurement costs include not only products and services price,operation and maintenance costs ,but also include indirect costs associated inspection, quality assurance, equipment maintenance and so on.From the analysis about the process of obtaining, receiving, storing, using we found that Supplier factors are very important for the TCO.It is necessary to analyze The maintenance of supplier selection and supplier relationships. To explaining how to choice the suppliers,the first step is using of the comprehensive evaluation index include quality, price, supply, research and development capabilities, services, internal competitiveness to make a overall evaluation about suppliers.Second, use the fuzzy comprehensive evaluation method to select supplier.Then we must maintain the supplier relationship,make performance evaluation regularly,elimination and incentive the suppliers. From the supply chain perspective，think that in the TCO concepts the supplier and the purchaser is no longer a two opposites, but a whole benefits.The total cost of ownership assess the procurement process throughout the life cycle and is not based on the initial price only. Procurement costs should be control from the process of acquisition, receipt, storage, use, disposal.In the procurement process, the selection of suppliers is a key factor i