随着当今全球经济的迅猛发展，信息化技术更是爆炸性发展，导致制造业企业 也面临更加复杂多变的经济环境，制造业企业也面临来自市场越来越大的竞争压 力。降低企业的成本是增加企业利润，增强企业市场竞争力的重要方式。而在制造 业企业中采购成本是企业总成本的最主要的构成部分。因此，企业的采购成本控制 能力，直接关乎企业生产和运营状况的好坏，也决定了企业的市场竞争能力和企业 的可持续发展能力。 本文首先在对国内外相关文献进行研究的基础上，对采购成本控制、供应链管 理和供应链采购成本控制的相关概念和理论进行了梳理。并在此基础上以N公司为 研究对象，从一个采购从业者的视角，基于供应链的角度对N公司采购成本的控制 现状进行了全面的分析。发现N公司存在采购成本评价方法不科学、供应商管理体 系不健全、采购计划过程管理薄弱、库存管理低效和缺乏集团战略协同采购等采购 成本控制问题。结合N公司以及产业现状，在基于供应链采购成本控制理论基础 上，分析并找出产生问题的原因。并对 N公司采购成本控制提出了包含建立基于 供应链的采购成本体系、完善供应商管理和评价制度、建立供应链计划管理体系、 优化库存管理以及实施集团战略采购五个方面的优化方案。 本文主旨在于通过对基于供应链的采购成本控制的研究，引发N公司对采购成 本控制的进一步重视，使得供应链采购成本控制的理念深入人心。通过基于供应链 的采购成本控制优化方案的实施，提升公司在采购管理方面水平，同时完善采购工 作流程，有效降低N公司的采购成本，从而帮助N公司提高利润水平，增强市场竞 争力。同时，本文的研究对于其他制造业企业的采购成本控制也会具有一定的参考 价值。 关键词：供应链管理；采购管理；采购成本控制 II Research on N company procurement cost control of supply chain Abstract With the development of market economy, the continuous progress of Internet technology and the deepening of the process of global economic integration, Great changes have taken place in the economic environment of manufacturing enterprises, which makes them face more and more fierce competition. Reducing the cost of enterprises is the important way to increase profits and enhance the market competitiveness. In manufacturing enterprises, procurement cost is the most important component of total cost. Therefore, the procurement cost control ability of an enterprise is directly related to its production and operation status, and also determines its market competitiveness and sustainable development ability. Firstly, this paper studied relevant literatures at home and abroad. Summarized the concepts and principles of procurement cost control, supply chain management and supply chain procurement cost control. Taking N company as the research object, this paper made a comprehensive analysis on the status of procurement cost control of N company from the perspective of supply chain. Found that N company has some problems in the procurement cost control, such as unscientific procurement cost evaluation method, unsound supplier management system, weak procurement planning process management, low efficiency of inventory management and lack of group strategic cooperative procurement. Combined with the current situation of N company and the industry, analyzed and found out the reason of the problems based on the theory of supply chain procurement cost control. this paper proposed five optimization schemes for the procurement cost control of N company, including establishing the procurement cost control system based on the supply chain, improving the supplier management and evaluation system, establishing the supply chain plan management system, optimizing the inventory management and implementing the group strategic procurement. The main purpose of this paper is to cause N company to pay more attention to the procurement cost control through the research on the procurement cost control based on III the supply chain, and make the concept of supply chain procurement cost control deeply popular. Through the construction of a procurement cost control system based on the supply chain, the company can improve the level of procurement management and improve the procurement workflow, effectively reduce the procurement cost of N company, help N company to improve the level of product profit and enhance market competitiveness. At the same time, the research of this paper will also have certain reference value for other manufacturing enterprises' procurement cost control. Key words: Supply chain management; Procurement management; Purchase cost control IV 目录 引言 ................................................................. 1 第1章 绪论 .......................................................... 2 1.1 研究的背景和意义 .................................................. 2 1.1.1 研究的背景 ...................................................... 2 1.1.2 研究的意义 ...................................................... 3 1.1.2.1 理论意义 ...................................................... 3 1.1.2.2 现实意义 ...................................................... 3 1.2 国内外研究动态 .................................................... 3 1.2.1 国外研究现状 .................................................... 4 1.2.1.1 采购成本控制研究成果 .......................................... 4 1.2.1.2 供应链管理研究成果 ............................................ 4 1.2.1.3 基于供应链采购成本控制研究成果。 .............................. 5 1.2.2 国内研究现状 .................................................... 6 1.2.2.1 采购成本控制研究成果 .......................................... 6 1.2.2.2 供应链管理研究成果 ............................................ 6 1.2.2.3 基于供应链采购成本控制研究成果 ................................ 7 1.2.3 国内外研究现状评述 .............................................. 7 1.3 研究内容和解决的主要问题 .......................................... 8 1.4 研究方法 .......................................................... 9 第2章 相关概念和基本理论 ............................................ 10 2.1 相关概念 ......................................................... 10 2.1.1 采购成本控制相关概念 ........................................... 10 2.1.2 供应链管理相关概念 ............................................. 10 2.2 采购成本控制相关理论 ............................................. 11 2.2.1 交易成本理论 ................................................... 11 2.2.2 总体拥有成本理论 ............................................... 11 2.3 基于供应链采购成本管理相关理论 ................................... 11 2.3.1 基于供应链采购管理特点及方式 ................................... 12 2.3.2 供应商管理的指标体系 ........................................... 12 2.3.3 基于供应链的采购成本控制的影响因素 ............................. 13 第3章 N公司采购成本控制现状及存在问题 .............................. 14 3.1 N公司概况 ........................................................ 14 V 3.1.1 N公司简介 ..................................................... 14 3.1.2 N公司经营情况 ................................................. 15 3.2 N公司采购成本控制现状 ............................................ 15 3.2.1 N公司采购职能及组织结构 ....................................... 15 3.2.2 N公司采购流程 ................................................. 17 3.2.3 N公司采购成本构成 ............................................. 19 3.2.4 影响N公司供应链采购成本的因素 ................................. 20 3.2.5 N公司采购成本控制现状 ......................................... 20 3.3 N公司采购成本控制中存在的问题 .................................... 21 3.3.1 采购成本评价方法不科学 ......................................... 21 3.3.2 供应商管理与评价体系不健全 ..................................... 21 3.3.3 采购计划管理体系不完善 ......................................... 22 3.3.4 库存管理低效 ................................................... 23 3.3.5 集团协同采购战略缺失 ........................................... 24 第4章 N公司基于供应链的采购成本控制的优化方案 ...................... 26 4.1 建立基于供应链的成本体系 ......................................... 26 4.1.1 实施总体拥有成本管理 ........................................... 26 4.1.2 引入基于供应链目标成本管理 ..................................... 29 4.2 优化供应商管理和评价体系 .....