德豪润达公司供应链环境下的采购成本控制研究
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摘要
在当今世界经济全球化的环境中,国内企业对于采购成本的控制不尽人意,然而国外的供应链理论及实践日趋成熟,并依靠其先进的信息技术和科学的管理方法,使采购成本管理达到较高的水平,我国企业在采购成本控制这方面与世界发达国家有比较大差距,因而我国企业由于竞争力较差而在全球性竞争中处于不利地位。自2001年入世以来,我国企业已经在家门口与强大的外企展开了激烈的竞争。企业要在竞争中取得优势,控制成本非常重要。我们要尽可能地学习、研究国外先进的管理思想,并结合我国企业的实际,提高采购成本控制的管理水平,逐渐缩小同竞争对手的差距。
由于传统的采购成本控制管理的不足与局限性,本文以广东德豪润达电气股份有限公司的采购管理体系作为研究对象,以全局的视野,从供应链管理角度论述企业采购成本的管理与控制,完整、清晰地分析采购成本并从供应链的角度提出控制方法。文中首先论述采购及“总拥有成本”(TCO)概念,详细分析采购成本的构成以及影响采购成本的各种因素,其次总结传统成本控制方法并分析利弊,详细论述供应链环境下的成本控制,总结了供应链环境下采购成本控制的方法。并针对公司的组织结构、采购流程、采购成本控制等几个方面所存在的问题,运用“总拥有成本”模型具体分析某设备采购的总拥有成本,并对案例企业在供应链环境下的采购成本控制做出分析和建议,进行了新的流程设计以及提出了新的采购成本控制方法。
本文引用资料翔实,理论联系实际,具有一定的现实意义和参考价值。但是由于本文作者对德豪润达公司及采购工作的了解和认识十分有限,这些未经实践检验的对策只是理论上理想化的思考。由于德豪润达公司对资料保密的规定,案例中部分数据经过处理,并非实际数据。本文中用总拥有成本模型选择设备供应商的案例来自德豪润达公司内部的培训资料,可以了解到企业思考问题的方式以及作决策的方法。
采购成本管理与控制,作为供应链管理的基础环节之一,对于供应链的成功构建与实施,起到至关重要的作用。如何在供应链管理思路指导下,控制采购成本并持续改进,将是现代企业采购工作需要重点思考的问题。
Under the world economic globalization environment today, the procurement costs are less than satisfactory control among the domestic enterprises. However, the foreign supply chain theory and practice are increasingly sophisticated, relying on its advanced information technology and scientific management methods, the procurement cost management is getting higher level .In this area, there is a greater gap between Chinese enterprises and developed countries in the world. Thus the competitiveness of Chinese enterprises due to the poor in global competition is at a disadvantage. Since the 2001 accession to the WTO, Chinese enterprises have been involved in a fierce competition with the powerful foreign companies. Enterprises have to obtain advantages in the competition, cost control is very important. We have to learn as much as possible about the advanced management ideas, combining with China's enterprises to increase the procurement cost control management, gradually narrowing the gap with competitors.
The traditional procurement cost control management has some lack and limitations. This article takes a example from Guangdong Elec-tech International Co., Ltd. procurement management system to dissertate the management and control of the purchasing cost of the enterprises from the overall perspective of view and supplying chain management point of view. And it analyses the cost of procurement management and control completely and clearly. And then it proposes a quality control method from supplying chain perspective. Firstly, it stated the concept of purchasing the "total cost of ownership" (TCO). It also analyses the make-up of the procurement costs, as well as a variety of factors which impact of the cost of procurement. Secondly, it sums up the traditional cost control method and its advantages and disadvantages, and dissertates the cost control under the supplying chain. It finally summarizes the method of cost control under supplying chain. Focusing on the exist problem of the company's organizational structure, procurement process, procurement and cost control, using the "total cost of ownership" model to make a specific analysis of the total equipment procurement. This article makes a analysis and suggestion about the purchasing cost. A new design process as well as the new cost-control methods is also hammered out in this article.
This article is practical and useful for its citing detailed and accurate information, integrating theory with practice. But for lack of the knowledge about the BDO's Elec-tech company and the procurement of purchasing work, the counter-measures which has not been practiced in reality just stay idealistic thinking and theory. Since the company's information is confidential, some of the cases, data processing are not the actual data. In this paper, the case of the total cost of ownership models to choose equipment suppliers is from the BDO Elec-tech-house training materials, enterprises can learn the way of thinking as well as the way of decision-making.
The cost of procurement management and control, as a basic link in one of the supply chain, played a crucial role for the successful implementation of and Construction of supply chain. How to control the procurement costs and keep it improving under the guidance of supplying chain will be a important question for modern enterprise to think.
由于传统的采购成本控制管理的不足与局限性,本文以广东德豪润达电气股份有限公司的采购管理体系作为研究对象,以全局的视野,从供应链管理角度论述企业采购成本的管理与控制,完整、清晰地分析采购成本并从供应链的角度提出控制方法。文中首先论述采购及“总拥有成本”(TCO)概念,详细分析采购成本的构成以及影响采购成本的各种因素,其次总结传统成本控制方法并分析利弊,详细论述供应链环境下的成本控制,总结了供应链环境下采购成本控制的方法。并针对公司的组织结构、采购流程、采购成本控制等几个方面所存在的问题,运用“总拥有成本”模型具体分析某设备采购的总拥有成本,并对案例企业在供应链环境下的采购成本控制做出分析和建议,进行了新的流程设计以及提出了新的采购成本控制方法。
本文引用资料翔实,理论联系实际,具有一定的现实意义和参考价值。但是由于本文作者对德豪润达公司及采购工作的了解和认识十分有限,这些未经实践检验的对策只是理论上理想化的思考。由于德豪润达公司对资料保密的规定,案例中部分数据经过处理,并非实际数据。本文中用总拥有成本模型选择设备供应商的案例来自德豪润达公司内部的培训资料,可以了解到企业思考问题的方式以及作决策的方法。
采购成本管理与控制,作为供应链管理的基础环节之一,对于供应链的成功构建与实施,起到至关重要的作用。如何在供应链管理思路指导下,控制采购成本并持续改进,将是现代企业采购工作需要重点思考的问题。
Under the world economic globalization environment today, the procurement costs are less than satisfactory control among the domestic enterprises. However, the foreign supply chain theory and practice are increasingly sophisticated, relying on its advanced information technology and scientific management methods, the procurement cost management is getting higher level .In this area, there is a greater gap between Chinese enterprises and developed countries in the world. Thus the competitiveness of Chinese enterprises due to the poor in global competition is at a disadvantage. Since the 2001 accession to the WTO, Chinese enterprises have been involved in a fierce competition with the powerful foreign companies. Enterprises have to obtain advantages in the competition, cost control is very important. We have to learn as much as possible about the advanced management ideas, combining with China's enterprises to increase the procurement cost control management, gradually narrowing the gap with competitors.
The traditional procurement cost control management has some lack and limitations. This article takes a example from Guangdong Elec-tech International Co., Ltd. procurement management system to dissertate the management and control of the purchasing cost of the enterprises from the overall perspective of view and supplying chain management point of view. And it analyses the cost of procurement management and control completely and clearly. And then it proposes a quality control method from supplying chain perspective. Firstly, it stated the concept of purchasing the "total cost of ownership" (TCO). It also analyses the make-up of the procurement costs, as well as a variety of factors which impact of the cost of procurement. Secondly, it sums up the traditional cost control method and its advantages and disadvantages, and dissertates the cost control under the supplying chain. It finally summarizes the method of cost control under supplying chain. Focusing on the exist problem of the company's organizational structure, procurement process, procurement and cost control, using the "total cost of ownership" model to make a specific analysis of the total equipment procurement. This article makes a analysis and suggestion about the purchasing cost. A new design process as well as the new cost-control methods is also hammered out in this article.
This article is practical and useful for its citing detailed and accurate information, integrating theory with practice. But for lack of the knowledge about the BDO's Elec-tech company and the procurement of purchasing work, the counter-measures which has not been practiced in reality just stay idealistic thinking and theory. Since the company's information is confidential, some of the cases, data processing are not the actual data. In this paper, the case of the total cost of ownership models to choose equipment suppliers is from the BDO Elec-tech-house training materials, enterprises can learn the way of thinking as well as the way of decision-making.
The cost of procurement management and control, as a basic link in one of the supply chain, played a crucial role for the successful implementation of and Construction of supply chain. How to control the procurement costs and keep it improving under the guidance of supplying chain will be a important question for modern enterprise to think.
引文
[1] Phillip Balmier , Wendell J. Voisin. Supply Chain Management : A Time-BasedStrategy, Industrial Management, 1996, 38(5): 24-27
[2] J. G. Lewis, M. M. Naim. Benchmarking of Aftermarket Supply Chain, Production Planning and Control, 1995, 6(3): 15-16
[3] Marshall L. Fisher, What is the Right Supply Chain for Your Product, Harvard Business Review, 1997, 4(3): 22-28
[4] Jon Hughes, Mark Ralf , Bill Michels. Transform Your Supply Chain—Releasing Value in Business, Thomson Business Press, 1998
[5] Andrew Blatherwick. The supply chain balancing-stock and service at a profit, Logistics Information Management, 1996, 9(6): 24-26
[6] Arnold Maltz. Outsourcing Supply Management. The Journal of Supply Chain Management, 1999, 7(4): 23-25
[7]Michiel R.lenders, Harod E.Fearon, Purchasing and Supply Management, Thomson Business Press, 2000
[8]Thomas Hendrick, Lisa Ellram. Strategic Supplier Partnering: An International Study. Center for Advanced Purchasing Studies, 1993, 8(4): 29
[9]Christine Harland , Supply Chain Operational Performance, Integrated Manufacturing System, 1997, 8(2): 34-37
[10]Manuel P. Baganha, Morris A. Cohen. The stabilizing effect of inventory in supply chain. Operation Research, 1998, 46(3): 72-83
[11] David Jessop. Simplicity is the key, Supply Management, 1999, 4(3): 45
[12]Robert Monczkz, Robert Trent, Robert Hand field. Purchasing and Supply Chain Management. South-Western College Publishing, 1998
[13]Denis R.Towill. Industrial Dynamics Modeling of Supply Chain, Logistics Information Management, 1996 , 9(4): 43-56
[14]Jon Hughes, Mark Ralf, arid Bill Michaels, Transform Your Supply Chain-Releasing Value in Business, Thomson Business Press, 1998
[15]Beamon B. M. Supply chain design and analysis: Models and methods. International Journal of Production Economics, 1998, 55(3): 15-20
[16]S.Dowlatshahi, Designer-buyer-supplier interface: Theory versuspractice, International Journal of Production Economics, 2000, 63(2): 20-25
[17]Joseph L Cavinato, Ralph G Kauffman, The Purchasing Handbook, Sixth Edition, 2001
[18]Arijan.J,Van.Weele,Purchasing and Supply Management, Business Press, 2001
[19]M.V.Marn,R.L.Rosiello Managnins Price,Gaining Profit Harvard Business Review September-October 1999
[20]Speckman,Robert E,Strategic Supplier Selection Understanding Long-Term Buyer Relationships,Business Horizons,1988(31)
[21](英)彼得·贝利,大卫·法摩尔,大卫·杰塞,大卫·琼斯著。采购原理与管理
[22](英)莱桑斯(Lysons,K.),(英)吉林厄姆(Gillingham,M.)著;鞠磊,莫佳仪,胡克文等译,采购与供应链管理:第六版,北京:电子工业出版社
[23](美)鲍尔索克斯(Bowersox,D.J.)等著;李习文,王增东译,供应链物流管理,北京:机械工业出版社
[24](加)米歇尔 R 利恩德斯著,张杰等译,采购与供应管理,机械工业出版社
[25]鞠颂东、徐杰,采购管理,北京:机械工业出版社
[26]霍红、华蕊,采购与供应链管理,北京:中国物资出版社
[27]胡松评,企业采购与供应商管理七大实战技能,北京:北京大学出版社
[28]龚国华、吴嵋山、王国才,采购与供应链,上海:复旦大学出版社
[29]魏际刚、郑志军,企业物流管理基础,深圳:海天出版社
[30]闫培金、王成,企业物流内控精要,北京:中国经济出版社
[31]林榕航,供应链管理(SCM)教程,厦门:厦门大学出版社
[32]沈小静,生产企业供应链管理,北京:中国物资出版社
[33]谢勤龙,王成等,企业采购业务运作精要,北京:机械工业出版社
[34]马士华,林勇,陈志祥。供应链管理,北京:机械工业出版社,2000
[35]杨立青,MRP Ⅱ与企业采购,商业研究,2003,2:12-14
[36]赵小惠,集成化供应链管理,西安:西安交通大学出版社,2002.
[37]霍佳震,企业评价创新—集成化供应链绩效及其评价,石家庄:河北人民出版社,2001
[38]王小末,顾客满意决定因素探析,外国经济与管理,1997,33(4):5-6
[39]王惠,吴冲锋,企业敏捷型评价指标体系,工业工程与管理,1999,14(6):50-54
[40]陈志详,中国企业供应链管理现状调查分析-供应与库存管理,物流技术,1999,(2):5-9
[41]川宇,龚国华,竞争优势与物流.物流技术,1999,(4):25-27
[42]王加林,物流系统工程,北京:中国物资出版社,1987
[43]堪述勇,陈荣秋,论JIT环境下制造商和供应商之间的关系.管理工程学报,1998,(3):46-52
[44]吴玉瑞,现代生产管理学,武汉:华中理工大学出版社,1994
[45]陈志详,面向SCM的生产计划与控制系统总体模型,高技术通讯,2002,(2):22-25
[46]王伟,基于BPR的企业组织结构研究,西北大学学报,1999,(2):30-33
[47]薛岭,供应链的模式与协调问题研究,系统工程理论方法应用,1998,(3):22-23
[48]朱道众,林虹等。供应商选择决策—集成化管理软ERP系统供应商选择.物流技术,2000,(2):25-27
[49]王明涛,多指标综合评价中权系数确定的一种综合方法,系统工程,1999,(3):11-14
[50]但斌.基于CPFR的供应链合作关系.工业工程与管理,2000,(1):25-29
[51]胡松平,企业采购与供应商管理,北京:北京大学出版社,2003.
[52]张远昌,仓储管理与库存控制,北京:中国纺织出版社,2004
[53]王兵、徐小斌、郑洪帖,基于供应链的采购管理,商业研究,2002(5)
[54]刘丽文,企业供应链管理的基本策略之——物料采购管理策略,物流技术,2001,9(3)
[55]赵希男、刘辉、朱春红,供应结构与供应商的选择,决策借鉴,2001(2)
[56]马永生,供应链管理,经济管理,2000(8)
[57]戴兴武、韩玉启、张谊浩,供应链管理中供应商的选择,现代管理科学,2000(2)
[58]冯国安,论采购管理向供应链管理的发展对研究、教育及专业实践的影响,研究与探讨,1999(1)
[2] J. G. Lewis, M. M. Naim. Benchmarking of Aftermarket Supply Chain, Production Planning and Control, 1995, 6(3): 15-16
[3] Marshall L. Fisher, What is the Right Supply Chain for Your Product, Harvard Business Review, 1997, 4(3): 22-28
[4] Jon Hughes, Mark Ralf , Bill Michels. Transform Your Supply Chain—Releasing Value in Business, Thomson Business Press, 1998
[5] Andrew Blatherwick. The supply chain balancing-stock and service at a profit, Logistics Information Management, 1996, 9(6): 24-26
[6] Arnold Maltz. Outsourcing Supply Management. The Journal of Supply Chain Management, 1999, 7(4): 23-25
[7]Michiel R.lenders, Harod E.Fearon, Purchasing and Supply Management, Thomson Business Press, 2000
[8]Thomas Hendrick, Lisa Ellram. Strategic Supplier Partnering: An International Study. Center for Advanced Purchasing Studies, 1993, 8(4): 29
[9]Christine Harland , Supply Chain Operational Performance, Integrated Manufacturing System, 1997, 8(2): 34-37
[10]Manuel P. Baganha, Morris A. Cohen. The stabilizing effect of inventory in supply chain. Operation Research, 1998, 46(3): 72-83
[11] David Jessop. Simplicity is the key, Supply Management, 1999, 4(3): 45
[12]Robert Monczkz, Robert Trent, Robert Hand field. Purchasing and Supply Chain Management. South-Western College Publishing, 1998
[13]Denis R.Towill. Industrial Dynamics Modeling of Supply Chain, Logistics Information Management, 1996 , 9(4): 43-56
[14]Jon Hughes, Mark Ralf, arid Bill Michaels, Transform Your Supply Chain-Releasing Value in Business, Thomson Business Press, 1998
[15]Beamon B. M. Supply chain design and analysis: Models and methods. International Journal of Production Economics, 1998, 55(3): 15-20
[16]S.Dowlatshahi, Designer-buyer-supplier interface: Theory versuspractice, International Journal of Production Economics, 2000, 63(2): 20-25
[17]Joseph L Cavinato, Ralph G Kauffman, The Purchasing Handbook, Sixth Edition, 2001
[18]Arijan.J,Van.Weele,Purchasing and Supply Management, Business Press, 2001
[19]M.V.Marn,R.L.Rosiello Managnins Price,Gaining Profit Harvard Business Review September-October 1999
[20]Speckman,Robert E,Strategic Supplier Selection Understanding Long-Term Buyer Relationships,Business Horizons,1988(31)
[21](英)彼得·贝利,大卫·法摩尔,大卫·杰塞,大卫·琼斯著。采购原理与管理
[22](英)莱桑斯(Lysons,K.),(英)吉林厄姆(Gillingham,M.)著;鞠磊,莫佳仪,胡克文等译,采购与供应链管理:第六版,北京:电子工业出版社
[23](美)鲍尔索克斯(Bowersox,D.J.)等著;李习文,王增东译,供应链物流管理,北京:机械工业出版社
[24](加)米歇尔 R 利恩德斯著,张杰等译,采购与供应管理,机械工业出版社
[25]鞠颂东、徐杰,采购管理,北京:机械工业出版社
[26]霍红、华蕊,采购与供应链管理,北京:中国物资出版社
[27]胡松评,企业采购与供应商管理七大实战技能,北京:北京大学出版社
[28]龚国华、吴嵋山、王国才,采购与供应链,上海:复旦大学出版社
[29]魏际刚、郑志军,企业物流管理基础,深圳:海天出版社
[30]闫培金、王成,企业物流内控精要,北京:中国经济出版社
[31]林榕航,供应链管理(SCM)教程,厦门:厦门大学出版社
[32]沈小静,生产企业供应链管理,北京:中国物资出版社
[33]谢勤龙,王成等,企业采购业务运作精要,北京:机械工业出版社
[34]马士华,林勇,陈志祥。供应链管理,北京:机械工业出版社,2000
[35]杨立青,MRP Ⅱ与企业采购,商业研究,2003,2:12-14
[36]赵小惠,集成化供应链管理,西安:西安交通大学出版社,2002.
[37]霍佳震,企业评价创新—集成化供应链绩效及其评价,石家庄:河北人民出版社,2001
[38]王小末,顾客满意决定因素探析,外国经济与管理,1997,33(4):5-6
[39]王惠,吴冲锋,企业敏捷型评价指标体系,工业工程与管理,1999,14(6):50-54
[40]陈志详,中国企业供应链管理现状调查分析-供应与库存管理,物流技术,1999,(2):5-9
[41]川宇,龚国华,竞争优势与物流.物流技术,1999,(4):25-27
[42]王加林,物流系统工程,北京:中国物资出版社,1987
[43]堪述勇,陈荣秋,论JIT环境下制造商和供应商之间的关系.管理工程学报,1998,(3):46-52
[44]吴玉瑞,现代生产管理学,武汉:华中理工大学出版社,1994
[45]陈志详,面向SCM的生产计划与控制系统总体模型,高技术通讯,2002,(2):22-25
[46]王伟,基于BPR的企业组织结构研究,西北大学学报,1999,(2):30-33
[47]薛岭,供应链的模式与协调问题研究,系统工程理论方法应用,1998,(3):22-23
[48]朱道众,林虹等。供应商选择决策—集成化管理软ERP系统供应商选择.物流技术,2000,(2):25-27
[49]王明涛,多指标综合评价中权系数确定的一种综合方法,系统工程,1999,(3):11-14
[50]但斌.基于CPFR的供应链合作关系.工业工程与管理,2000,(1):25-29
[51]胡松平,企业采购与供应商管理,北京:北京大学出版社,2003.
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