GLM农机公司采购成本管理研究

　　摘 要

　　在经济全球化发展的今天，农业机械制造行业正在快速地融入全球生产体系中，随着国家大力提倡农业现代化，农业机械企业之间的竞争也随之越来越激烈。GLM 农业机械有限公司的运营也在剧烈的市场竞争中面对庞大挑战。这种竞争中各个企业面临着最显着的问题就是如何生存与发展，谁的成本少，谁就能够在价格竞争中取胜，因此有效的降低成本便成为一个企业迫切解决的现实问题。据调查分析显示，一个企业的成本中采购成本占据了 50%以上，要是想降低企业成本最有效的途径就是通过有效的采购成本控制降低采购成本，从而达到降低企业总成本的目的。面对这样激烈的市场竞争局势，为了在激烈的竞争环境中谋求发展，更好的控制占有企业成本比例很高的采购成本对于提高公司竞争能力的重要性毋庸置疑。但是许多企业对采购成本控制理念还不够彻底正视，在详细实行采购成本控制的过程当中更多的是从企业本身的角度去剖析斟酌，钻研片面成本的下降，很少斟酌供应链上的整体利益，缺少互助共赢的理念。

　　经过调查研究发现，GLM 农业机械有限公司虽然已经成立多年，但是在采购成本控制方面还存在诸多问题，致使目前 GLM 公司生产出来的产品在市场中价格的竞争力方面还相对薄弱。GLM 农业机械有限公司主要采用订单式生产方式，因此企业对供应商的选择需求缺乏有效的预测，往往是在接到客户订单后才安排采购工作，周期比较短，而且是需要什么采购什么，采购数量相对也比较少，尤其是在一些零配件需求较大时，没有足够的时间去选择供应商，也没有时间去与供应商进行有效的价格谈判，这样一来就出现采购的零部件价格偏高，质量不优、也没有完善的售后服务和技术支持等一系列的问题，从而导致了采购成本的居高不下，也经常出现一些卖出去的产品很快就回来维修，维修费用很高。

　　为了能够很好的解决以上所出现的一系列问题，提高 GLM 公司产品的市场竞争力，本文首先从分析目前农业机械企业采购成本控制的大的背景环境着手，同时结合采购成本控制的一些基本理论，如：TCO 总拥有成本理论、供应商选择与管理理论、采购流程及控制过程理论等展开论述，并在此基础上从对 GLM农业机械有限公司 2011 年、2012 年、2013 年近三年的采购成本计算表出发，站在 TCO 总成本的角度对企业的采购成本组成进行细致有效的分析，提出 GLM公司目前采购成本控制方面存在的问题，结合 GLM 公司的实际情况，分析产生这些问题的成因，最后运用相关的各种理论提出 GLM 农业机械有限公司在采购流程设计、供应商管理、采购成本控制方法的选择上进行完善的对策及建议。

　　关键词：采购成本，成本控制，供应商，总拥有成本

　　Abstract

　　Nowadays,with the development of economic globalization,agriculturalmachinery manufacturing industry is the rapid integration into the global productionsystem. With the national vigorously promotion of agricultural modernization, thecompetition between enterprises of agricultural machinery becomes more and morefiercely.GLM agriculture machinery corp. operators are facing huge challenges in thefierce competition in the market. Each enterprise the co, the enterprise whose cost isless will win in the price competition, thus effectively reducing the cost become therealistic problem of an enterprise urgently to solve. According to the survey analysis,it is showed that purchasing cost occupies the 50% above of cost. The most effectiveway to reduce the enterprise cost is to control purchasing cost through theprocurement cost effective, so as to achieve the purpose of reducing the cost ofenterprise. In the face of such fierce competition in the market situation, it is veryimport to occupy the enterprise cost proportion of high procurement cost in order toseek development in the fierce competition environment to enhance companycompetition ability undoubtedly. But the concept of many enterprises on purchasingcost control is not clear, More enterprises consider how to decrease cost from theenterprise itself perspective with the implementation of the process of purchasing costcontrol, rarely consider the interests of the whole supply chain, lack of mutualwin-win idea.

　　Through investigation and study ,it is found that GLM Agriculture MachineryCorp has been established for many years but there are still many problems in theprocurement cost control, resulting products produced by GLM company arerelatively weak in price competition of the market at present. GLM a AgricultureMachinery Corp mainly uses the order production, so the enterprise lackeffective forecasting for the supplier selection demand, the enterprise usually needarrange purchase work after the receipt of customer’s order，so the cycle ofpurchase is short ， to purchase demand goods and the amount of purchase isrelatively small. so when especially parts demand become large, there is notenough the time to choose suppliers, and there is no time to carry on theeffective price negotiations with suppliers, so that purchasing parts prices is veryhigh, the quality is not good, also did not issue a series of perfect after sale serviceand technology, which leads to the high purchase cost, it appears that some sellproducts whose repair costs are high soon come back to repair,In order to solve a series of problems above and improve the marketcompetitiveness of products of GLM company, First of all the paper starts with theanalysis of the macro Background environment of purchasing cost control on thecurrent current agricultura lmachinery enterprises and at the same time discusses theothers problema in comnination with various theories of purchasing cost control ,such as TCO of the total cost composition, supplier selection and management,purchasing process and process control, procurement cost control method etc. Onthis basis of procurement cost calculation of GLM agriculture machinery companyfor the nearly three years from 2011, the paper analyze detailed and effectivelythe composition of the purchase cost of the enterprises for standing in the angle ofthe TCO total cost. The paper proposed GLM company's current purchasing costcontrol issues, combining the actual situation of GLM company analyzed proposedthe suggestions and solutions for GLM agriculture machinery corp. onthe purchasing process, supplier management, procurement cost control methodselection by various related theories .

　　Keywords:procurement cost, control cost , supplier, total cost of ownership

    目 录

　　摘 要

　　ABSTRACT

　　第 1 章 绪论

　　1.1 研究背景

　　1.2 研究意义

　　1.3 研究方法与结构安排

　　第 2 章 GLM 公司采购成本控制现状及存在的问题

　　2.1 GLM 公司基本情况

　　2.2 GLM 公司采购成本控制现状

　　2.3 GLM 公司采购成本控制存在的问题

　　第 3 章 GLM 公司采购成本控制存在问题的原因分析

　　3.1 采购战略性地位的缺失

　　3.2 采购流程不规范

　　3.3 缺乏供应商的有效管理

　　3.4 目标成本法的片面使用

　　第 4 章 完善 GLM 公司采购成本控制对策建议

　　4.1 强化采购活动的战略地位

　　4.2 优化采购流程

　　4.3 提高供应商的管理水平

　　4.4 引入 TCO 概念控制采购成本

　　结 论

　　参考文献

　　致 谢