浅论制造业采购成本控制论文

上海财经大学高等教育自学考试采购专业本科毕业论文

1 浅析制造业采购成本控制

摘 要

在制造业的快速发展过程中，采购正在作为一个独立的行业走向市场的前台。高效的采购对于企业优化运作、控制成本、提高质量以及持续性赢利等方面至关重要。控制采购成本对一个企业的经营业绩至关重要。采购成本下降不仅体现在企业现金流出的减少，而且直接体现在产品成本的下降、利润的增加，以及企业竞争力的增强。由于原材料成本占生产成本的比例往往达到50％～７0％，因此，控制好采购成本并使之不断下降，是一个企业不断降低产品成本、增加利润的重要和直接手段之一。

影响企业采购成本的的因素是多方面的，企业在采购活动中发生的成本可以分为显性成本和隐性成本。大多数企业的管理者往往只注重显性成本的控制而忽视了隐性成本对采购成本的影响。其实企业要降低采购成本并不仅仅只是简单地要求供应商降价那么原始的方法，而是需要通过对企业采购活动中的显性成本和隐性成本的降低分别通过科学有效的方法进行分析后，利用不同的方法实现企业整体采购成本的降低。

本文通过对影响采购成本的各方面因素进行分析，找出原因，对制造业普遍存在的企业采购成本的问题进行分析，提出控制采购成本的新对策。从而对整个企业的运营成本的降低做出贡献，使企业的生产和经营活动进入一个良性的有序的循环，最终实现提高企业的竞争能力，在激烈的市场竞争中立于不败之地的目标。

关键词：制造业；采购成本；显性成本；隐性成本

上海财经大学高等教育自学考试采购专业本科毕业论文

2 目 录

引言 ······································································································ 1

一、序言 ······························································································· 4

（一）采购成本控制研究的背景和意义 ························································· 4

（二）采购成本控制研究的内容和方法 ························································· 4

二、理论综述 ·························································································· 5

（一）采购及采购成本的概念 ····································································· 5

（二）采购成本的构成 ·············································································· 5

1．订购成本 ···························································································· 5

2．维持成本 ···························································································· 6

3．缺料成本 ···························································································· 6

（三）采购成本控制的概述 ········································································ 6

三、制造企业在控制采购成本时存在的问题··················································· 7

（一）成本管理观念落后 ··········································································· 7

（二）成本管理方法陈旧 ··········································································· 8

1．短期行为造成的恶果············································································· 8

2．盲目降价造成的品质问题 ······································································ 8

（三）企业内部成本管理主题的确立失误 ····················································· ９

（四）价格信息获取渠道单一滞后 ······························································ ９

四、控制企业采购成本的对策 ···································································· 10

（一）引入先进的方法和手段 ···································································· 10

（二）建立健全企业在采购过程的各项制度 ·················································· 11

1．建立严格的采购制度············································································ 11

2．建立供应商档案和准入制度 ·································································· 11 上海财经大学高等教育自学考试采购专业本科毕业论文

3 3．建立价格档案和价格评价体系 ······························································· 11

4．建立材料的标准采购价格，对采购人员根据工作业绩进行奖惩 ····················· 12

（二）降低采购成本的方法 ······································································· 12

1．集中采购和产品的标准化 ····································································· 12

2．寻求替代、合理优化资源配置 ······························································· 13

3．联合采购——中小企业联合形成规模优势 ················································ 13

4．第三方采购 ························································································ 14

5．与供应商结成战略联盟 ········································································ 14

6．在线采购——利用电子商务平台进行 ······················································ 14

（四）控制采购成本的 ABC 分析法研究 ······················································ 14

1. ABC 分析法是 20/80 原理的一种应用 ····················································· 14

2. ABC 分析法是将手头的库存按年度货币占用量分为三类 ······························ 14

五、结论 ······························································································· 15

参考文献 ······························································································· 17

谢辞 ····································································································· 18

上海财经大学高等教育自学考试采购专业本科毕业论文

4 一、序言

（一）采购成本控制研究的背景和意义

国内竞争激烈，国际竞争对手虎视眈眈，汇率变动不稳，工资太高，基层劳力不足，市场需求停滞以及管理及技术人才不足，国内的制造型企业面临着巨大的压力。再加之产品生产周期逐渐地缩短，消费者的产品需求多样化，以及产品技术层次不断提升的压力下，有效的节流则成为企业因应变局的有效方法之一，优化经营成了迫在眉睫的事情。

采购成本下降不仅体现在企业现金流出的减少，而且直接体现在产品成本的下降、利润的增加，以及企业竞争力的增强。采购成本是企业经营成本中最大的一部分，由于材料成本占生产成本的比例往往达到40%~70%之间，而研究表明，降低采购成本1%，对企业利润增长的贡献平均为10%以上，因此，控制好采购成本并使之不断下降，是一个企业不断降低产品成本、增加利润的重要和直接手段之一，对企业来说意义重大。

（二）采购成本控制研究的内容和方法

本文从采购成本和采购成本构成的理论综述入手，通过选取制造型企业这一具有代表性的企业，在采购成本控制中存在问题的分析和研究，提出解决的对策和方案。

首先从采购成本的概念和采购成本控制的概念的研究着手，分析了影响采购成本的各方面因素。

其次系统分析了制造型企业在采购成本控制中存在的采购人员的管理到采购成本控制中的价格等问题点出发，阐述了采购成本控制中应该注意的重点。