BD 公司 TCO 采购成本控制研究 采购为企业运行提供必要的原材料和服务，是企业生存和发展的重要活动之一。 制造型企业用于物料和服务的支出占比更是可以高达 70%以上，采购成本作为总成本的 主要部分直接决定了企业的竞争力。对比传统以价格控制为中心的采购成本控制运用 采购所有权总成本分析为科学的采购决策提供更有利的支持。 研究样板公司是一家传统通信行业的跨国制造企业。近年来公司面临产品同质化 的局面，市场竞争日趋激烈。另一方面外部原材料和人力成本不断上升，市场容量增 长趋缓，利润增加困难等外部环境变化，公司迫切需要进一步分析采购成本，制定和 实施采购成本控制的策略来提高市场竞争力。与此同时传统以采购单价最低为标准的 采购成本控制模式无法真实和全面的反映采购成本，运用采购所有权总成本角度出发 才能真正降低企业采购成本。文章着重介绍了基于 TCO(Total cost of Ownership)理 论即着眼于所有权总成本最小化的采购成本控制的理论和方法。结合 BD 企业的案例， 从所有权总成本分析的角度出发，根据采购作业中所有发生成本的活动，即采购前， 采购中，采购后成本控制。提出问题分析原因并制定相应对策，从战略全局全面降低 采购成本。最后总结实施中的经验和不足，为今后采购成本改善活动提供借鉴并指明 方向。 文章内容主要分成六章。第 1 章 绪论。首先主要提出了研究的意义和目的，对国 内外的研究现状进行归纳并阐明研究方法和思路。第 2 章 相关理论基础。主要阐述采 购成本的定义和分类，成本控制的相关理论，提出基于 TCO 所有权总成本分析的采购 成本控制内容和实施步骤。第 3 章，BD 公司采购成本控制现状分析及存在问题。描述 现状并进行采购成本分析，指出成本控制中存在的问题。第 4 章，针对采购成本控制 存在的问题提出对策。第 5 章，制定采购成本控制对策实施的保障措施。第 6 章 总结 及对未来工作的展望。 关键词： 成本控制，TCO 所有权成本分析，采购成本控制III Abstract Research of Purchase Cost Control in BD Company Purchasing, as one of the important role of operation provides materials and service for production. Nowadays purchase spending accounts for above 50% of the total spending in most factory. Studies demonstrate strong association between purchase cost and product price. Good purchase cost control will lead to the competitive product price for customer and will bring us benefits of bigger profit, enhance the satisfaction from customers and finally create advantage of company in the long term. BD Company is a multi-national manufacturer that focus on the traditional communication market. In times of constantly increasing competition between companies with fair average products, BD company meet difficulties of limitation on new technology, shrinkage of market share and hiking material and labor cost. In contrast, BD's traditional purchase cost control mode, which is based on the principle of minimum material cost, is behind the dynamic market situation. This article focuses on the introduction of the TCO model, the theory and procedure of TCO cost control, which minimizes the total cost of ownership from strategic point of view. In consider of case study of BD Company we make analysis on the structurer of total cost thereafter initiate countermeasures to reduce the total cost accordingly. Finally, summarize experience and limitation, providing valuable experience for future purchase cost improvement activities. This article is divided into following five sections. The first section is the introduction. This section introduce the background and purpose of the research. Summaries the current situation and trend of purchase cost control both at home and abroad. The second section is the theories foundation apply to the research. It describes the definition of purchase cost, cost control theories and TCO cost control. The third section is the evaluation of the purchase cost control based on BD Company. This section make analysis on the composite pattern of total cost of ownership and raise the question of actual status. The fourth section is mainly about the counter-measurements to improve the purchase cost control. The fifth section is the implementation of the counter-measurements and safety guard actions. - Keywords: Cost control, TCO total cost of ownership, Purchase cost controlV 目 录 第 1 章 绪论......................................................................................................1 1.1 研究背景..................................................................................................1 1.2 研究目的和意义......................................................................................1 1.2.1 研究目的............................................................................................1 1.2.2 研究意义............................................................................................1 1.3 研究内容和方法......................................................................................2 1.3.1 研究内容............................................................................................2 1.3.2 研究方法............................................................................................3 1.4 国内外研究现状综述..............................................................................4 1.4.1 成本控制的理论发展........................................................................4 1.4.2 采购成本控制的研究........................................................................7 1.4.3 TCO 的研究.......................................................................................8 第 2 章 相关理论基础....................................................................................10 2.1 相关概念................................................................................................10 2.1.1 采购成本和成本控制的定义..........................................................10 2.1.2 采购成本管理的原则......................................................................10 2.1.3 TCO 采购成本分析.........................................................................11 2.2 影响采购成本的因素............................................................................13 2.3 采购成本控制........................................................................................14 2.3.1 采购成本控制的主要内容..............................................................14 2.3.2 采购成本控制的实施步骤..............................................................16 第 3 章 BD 公司采购成本控制现状分析及存在的问题.............................17 3.1 BD 公司简介 .........................................................................................17VI 3.2 BD 公司采购成本控制现状及存在问题.............................................19 3.2.1 采购前期成本控制现状及存在问题 .............................................19 3.2.2 采购中期成本控制现状及存在问题 .............................................22 3.2.3 采购后期成本控制现状及存在问题 .............................................23 第 4 章 BD 公司的采购成本控制对策研究.................................................25 4.1 采购前期成本的控制对策研究 ...........................................................25 4.1.1 TCO 的前提-对采购产品成本的分类管理 ...................................25 4.1.2 运用价值工程优化采购价格 .........................................................26 4.1.3 优化供应商选择与评价流程增加 TCO 模型评估 .......................28 4.1.4 实施 TCO 成本分析来选择供应商 ...............................................29 4.1.5 加强采购从业人员的培训 .............................................................35 4.2 采购中期成本的控制对策研究 ...........................................................35 4.2.1 加大电子采购运用控制采购管理成本 .........................................35 4.2.2 缩减供应商策略控制采购价格 .....................................................37 4.2.3 VMI 的应用控制库存成本和订货成本.........................................37 4.2.4 价格变更管理..................................................................................38 4.3 采购后期成本控制的对策研究 ...........................................................38 4.3.1 完善供应商绩效评价 .....................................................................38 4.3.2 本土化供应......................................................................................39 4.4 采购成本控制对策实施效果追踪 .......................................................40 第 5 章 BD 公司采购成本控制对策实施保障措施.....................................41 5.1 组织结构保障........................................................................................41 5.2 建立科学的采购成本控制目标 ...........................................................44 5.3 采购控制手段-制度化和表格化 ..........................................................45 5.4 积极落实和加强采购人员绩效考核机制 ...........................................46VII 第 6 章 结论与展望........................................................................................48 6.1 研究结论................................................................................................48 6.2 不足与展望............................................................................................48