近年来，烟草欧亿·体育（中国）有限公司在国家的支持下，逐步实现了“大企业、大品 牌、大市场”的战略目标，不断推进兼并重组，逐渐形成了集中度高、 发展稳定、产业链条长、产业带动能力大、涵盖范围广的状态。然而 这些年的迅猛发展，固然促进了烟草欧亿·体育（中国）有限公司的迅猛发展，但同时也带来 了越来越多的内部管理上的难题，其中在采购管理体系方面，主要表 现出传统的采购管理体系无法满足企业现有发展需要，不能起到足够 的降本增效作用的问题，有待于改进和完善。 本文针对CC烟草公司的采购管理体系，根据烟草的欧亿·体育（中国）有限公司大环境 特点和CC烟草公司的发展要求，在研究并阐述CC烟草公司采购管理 体系现状的基础上，从组织结构、采购流程、制度建设、成本控制、 信息化建设五个方面，深入分析体系运行的问题及其成因，运用采购 管理、采购成本管理和供应链管理等理论及方法，提出采购管理体系 改进方案和解决具体问题的对策，并从加强员工的培训、引进人才， 提高员工的采购管理相关的理念意识以及建立完善内部的管理制度 等方面给出方案实施的保障措施，为CC烟草公司的采购管理体系的 优化方向提供理论参考和应用支持。 关键词：采购管理、烟草欧亿·体育（中国）有限公司、管理体系、改进方案 6 Abstract Inrecentyears,withthesupportofthegovernment，the tobaccoindustryhasgraduallyachievedthestrategicgoalof "bigenterprises,bigbrands,andbigmarkets".Ithascontinued topromotemergersandacquisitions,andhasgraduallyformeda highconcentration,stabledevelopment,longindustrialchain, andindustrialdrivingabilitylargeandwidecoverage.However, therapiddevelopmentoftheseyearshascertainlypromotedthe rapiddevelopmentofthetobaccoindustry,butithasalso broughtmoreandmoreinternalmanagementproblems.Among them,intermsofprocurementmanagementsystem,itmainly showsthatthetraditionalprocurementmanagementsystem cannotmeettheneedsofenterprises,whichcannotplayarolein reducingcostsandincreasingefficiency,andneedtobe improvedandperfected. Thispaperfocusesontheprocurementmanagementsystem ofCCTobaccoCompany,andaimestoprovidethetheoretical referenceandapplicationsupporttoCCTobaccoCompany. Basedontheresearchofhecurrentstatusoftheprocurement managementsystemofCCTobaccoCompany,thispaper analysestheproblemsandcausesofprocurementsystem operationfromfiveaspects:theorganizationalstructure, 7 procurementprocess,systemconstruction,costcontroland informationconstruction.Besidesthem,thispaperusesthe theoriesandmethodsofprocurementmanagement,procurement costmanagementandsupplychainmanagement，toputforward theimprovementplansofprocurementmanagementsystem,and thecountermeasuresofspecificproblems.Inordertoprovide safeguardsfortheimplementationoftheimprovementplansand countermeasures,strengtheningemployeetraining,recruiting excellentemployees,improvingemployees'knowledgerelated toprocurementmanagement,andestablishingandimproving internalmanagementsystemsaredesignedtobecarriedout. Keywords:Procurementmanagement,Tobaccoindustry, ManagementSystem,improveproposals 8 目录 摘要.............................................................................................................................................5 Abstract................................................................................................................................................6 第1章绪论.....................................................................................................................................10 1.1选题背景和研究意义........................................................................................................10 1.1.1选题背景.................................................................................................................10 1.1.2研究意义.................................................................................................................11 1.2研究思路和主要内容........................................................................................................12 1.2.1研究思路.................................................................................................................12 1.2.2主要内容.................................................................................................................12 1.3研究方法............................................................................................................................13 1.3.1文献归纳法.............................................................................................................13 1.3.2调查总结法.............................................................................................................13 1.4论文的基本构成................................................................................................................14 第2章研究相关理论基础.............................................................................................................16 2.1采购管理相关理论及方法................................................................................................16 2.1.1采购管理的概念.....................................................................................................16 2.1.2采购管理理论的演化.............................................................................................18 2.1.3采购管理的主要方法.............................................................................................19 2.2采购成本管理相关理论及方法........................................................................................23 2.2.1采购成本管理理论.................................................................................................23 2.2.2采购成本管理的主要方法.....................................................................................25 2.3供应链管理理论................................................................................................................28 2.3.1供应链管理理论概述.............................................................................................28 2.3.2供应链理论与采购管理体系优化........................................................................29 第3章CC烟草公司采购管理体系现状分析...............................................................................31 3.1CC烟草公司采购管理体系概述......................................................................................31 3.1.1采购管理体系基础框架..........................................................................................31 3.1.2采购管理组织结构及职能.....................................................................................34 3.1.3采购管理制度建设状况.........................................................................................36 3.1.4采购流程基本构成.................................................................................................38 3.1.5采购成本管理的基本情况.....................................................................................41 3.1.6采购管理信息系统建设状态................................................................................44 3.2CC烟草公司采购管理体系的问题..................................................................................46 3.2.1组织结构的降本增效功能薄弱............................................................................47 3.2.2供应商管理、监督和验收制度存在漏洞..........................................................48 3.2.3采购流程的决策和实施环节存在缺陷..............................................................50 3.2.4采购价格、供应商的管理水平相对落后..........................................................52 3.2.5信息化平台建设满足不了现实需要..................................................................53 3.3CC烟草公司采购管理体系问题的原因分析..................................................................54 3.3.1传统的采购管理理念制约体系发展..................................................................54 3.3.2一些采购管理制度难以适应市场环境的变化....................................................55 3.3.3沿袭陈旧的采购流程.............................................................................................56 9 3.3.4采购成本管理理念不能适应新形势的要求........................................................57 3.3.5信息化建设工作推动动力不足..................................................................