电子代工企业采购成本管理研究(一),毕业论文代笔

摘 要VE6知览论文网

　　随着电子行业的发展，电子代工企业也逐渐增多，导致了同种性质企业的竞争越发激烈，多数企业采用价格战的低价竞争方法。现在的电子企业多数属于无技术含量的劳动力密集型产业，主要从事零部件的生产和组装工作。且采购成本占据了产品成本的六成以上，是产品价格的最主要的组成部份，作为原材料控制源头的采购部门愈发显得重要。VE6知览论文网

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　　本文以 W 电子公司为主要研究对象，分析了公司在采购成本控制上的不足。首先采购流程制度繁琐，实际采购流程及审批流程复杂，导致一些重要的采购计划也无法收到及时的重视，且审批人员也忽略了企业采购成本的控制，导致导购工作耗时久、时间长、效益低。其次采购人员专业能力不足，专业不匹配的采购人员占了一大部分，这些采购人员在面对复杂的采购环境时，往往不知所措或者草草了事，无法用专业知识灵活的解决异常状况。再次供应商管理的落后，W 公司所采用的仍然是传统的、陈旧的供应商评判方式，以价格为主要的衡量标签，忽略了运输费用、质量等因素的综合考量，导致一些原材料在进行采购后，出现一些质量瑕疵无法得到及时的解决。最后资源整合效率低。且 W 公司中各个部门之间由于缺乏有效的沟通，物资供求信息不对称，使得企业资源整合效率十分低，故 W 公司各部门之间缺乏全局意识，导致企业资源浪费，造成企业产品与原材料的积压。加上企业管理人员缺乏对采购环节成本控制的重视，使得 W 公司的采购管理制度不健全，存在体系监管的漏洞，使得 W 公司在发展过程中日益出现一些缺陷。VE6知览论文网

　　故本文通过优化采购流程，高效地疏通企业采购流程;加强对采购人员的管理，提高采购人员的专业性，制定合理的采购绩效评估;合理整合与利用资源，加大对采购资源的合理利用与全面的整合;科学、系统、有效的管理供应商，统一对供应商的考核标准，保证采购物资的质量。同时引进先进的评价供应商机制，确保供应商物资供应的科学性和精确性，从而使企业实现采购成本的有效控制。VE6知览论文网

　　本文帮助 W 公司建立了符合自身特点的采购成本优化策略，旨在探索供应链视角下对小批量、定制化的 PCBA 组装企业的采购成本控制的策略和措施,为类似企业在进行采购成本管控的时候提供借鉴和参考。VE6知览论文网

关键词 :采购成本;控制体系;供应商管理;优化采购流程VE6知览论文网

Abstract:With the development of the electronic industry, the number of electronic OEMenterprises has gradually increased, which caused the increasingly fierce competition, thenmost enterprises adopt the low-price competition method. Most of electronic enterprisesbelong to labor-intensive industries with no technical content, mainly engaged in theproduction and assembly of spare parts. Moreover, the purchase cost accounts for morethan 60% of the product cost, which is the most important part of the product price. As thepurchasing department becomes more and more important.VE6知览论文网

　　The article takes W electron company as the main research object and analyzes thedeficiency of the company in purchasing cost control. Firstly cumbersome procurementprocess system, the actual purchasing process and approval process is complex, result insome important purchasing plan cannot receive timely attention, and the examination andapproval of personnel also ignored the enterprise purchase cost control, caused lowefficiency. Second buyers professional ability is insufficient, cann’t match the purchasingprofessionals accounted for a large proportion. When buyers in the face of the complicatedpurchasing environment, often at a loss or hurry, abnormal situation cannot be flexible withthe professional knowledge to solve. Then fall behind of the supplier management, Wcompany still adopted the traditional way, price as the main measure for supplierevaluation, ignoring the comprehensive consideration of factors such as quality andtransportation costs, lead to some quality defects can't get timely solve. Finally, resourceintegration efficiency is low. And W lack of effective communication between differentdepartments in the company, material supply and demand information asymmetry, makeenterprise resources integration efficiency is very low, so W’s various departments lack aglobal consciousness, which lead to enterprise waste of resources, enterprise products andthe backlog of raw materials. And upper managers take little attention on purchasing costcontrol; makes W company procurement management system is not standard. Regulatoryloopholes exist system, makes the W company increasingly appear some defects in theprocess of development. Therefore, through optimizing the procurement process,effectively optimize the enterprise procurement process, strengthen the management ofpurchasing personnel, improve the professional of purchasing personnel, and makereasonable purchasing performance evaluation; Reasonable integration and utilization ofresources, increase the rational use of purchasing resources and comprehensive integration;Scientific, systematic and effective management suppliers, unify the assessment standardsfor suppliers, and ensure the quality of purchased materials. At the same time, theadvanced evaluation supplier mechanism is introduced to ensure the scientificity andaccuracy of suppliers' supplies, so that the enterprises can realize the effective control ofpurchasing cost. This article helps W company established in accordance with their owncharacteristics of purchasing cost optimization strategy, aims to explore under theperspective of supply chain of small batch and customization of PCBA assembly enterpriseprocurement cost control strategy and measures, for the similar enterprises in theprocurement cost control to provide reference and reference.VE6知览论文网

Keyword :The control of purchasing cost; Control system; Supplier management,Optimize the purchasing processVE6知览论文网

目 录 　　 　　第 1 章 　　 　　绪论VE6知览论文网

　　1.1 研究背景VE6知览论文网

　　1.2 研究的目的及意义VE6知览论文网

　　1.2.1 研究的目的VE6知览论文网

　　1.2.2 研究的意义VE6知览论文网

　　1.3 国内外研究综述VE6知览论文网

　　1.3.1 国外研究现状VE6知览论文网

　　1.3.2 国内研究现状VE6知览论文网

　　1.3.3 研究评述VE6知览论文网

　　1.4 主要内容与方法VE6知览论文网

　　1.4.1 研究的主要内容VE6知览论文网

　　1.4.2 研究的主要方法VE6知览论文网

第 2 章 相关理论VE6知览论文网

　　2.1 成本控制理论VE6知览论文网

　　2.2 采购成本及其控制理论VE6知览论文网

　　2.3 供应链管理的概念及基本思想VE6知览论文网

　　2.4 采购成本控制的基本方法VE6知览论文网

　　2.4.1 传统采购成本控制的方法VE6知览论文网

　　2.4.2 现代采购成本控制的方法VE6知览论文网

第 3 章 W 公司采购成本控制体系及其存在问题分析VE6知览论文网

　　3.1 W 公司的情况介绍VE6知览论文网

　　3.2 W 公司采购成本控制体系VE6知览论文网

　　3.2.1 W 公司采购成本控制体系15VE6知览论文网

　　3.2.2 W 公司采购成本控制体系VE6知览论文网

　　3.2.3 W 公司采购的分类VE6知览论文网

　　3.2.4 W 公司采购流程VE6知览论文网

　　3.2.5 W 公司相关采购成本控制制度VE6知览论文网

　　3.3 W 公司采购成本控制体系存在的问题分析VE6知览论文网

　　3.3.1 采购成本控制体系缺失VE6知览论文网

　　3.3.2 采购成本控制流程繁琐VE6知览论文网

　　3.3.3 采购成本控制控制方法不科学VE6知览论文网

　　3.3.4 采购成本控制效果不理想VE6知览论文网

　　3.4 W 公司采购成本控制体系问题的原因分析VE6知览论文网

　　3.4.1 采购成本意识不强VE6知览论文网

　　3.4.2 供应商管理落后VE6知览论文网

　　3.4.3 资源整合效率低VE6知览论文网

　　3.4.4 采购人员专业素质有待提升VE6知览论文网

第 4 章 W 公司采购成本控制体系优化策略VE6知览论文网

　　4.1 优化采购流程VE6知览论文网

　　4.2 加强采购人员的管理VE6知览论文网

　　4.3 合理整合与利用资源VE6知览论文网

　　4.4 科学、系统、有效的管理供应商VE6知览论文网

第 5 章 W 公司采购成本控制体系实施的效果和保障VE6知览论文网

　　5.1 W 公司采购成本控制体系实施的效果VE6知览论文网

　　5.2 W 公司采购成本体系实施保障VE6知览论文网

第 6 章 研究结论及展望VE6知览论文网

　　6.1 研究结论VE6知览论文网

　　6.2 进一步展望VE6知览论文网

参考文献VE6知览论文网