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MBA毕业论文_SBL服装外贸公司供应链成本管理研究DOC

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目前我国的服装产业正处于转型阶段以及市场面向多样化发展的阶段,这对于服 装企业而言无疑是一个很好的机会,但是随之而来的问题与挑战也接踵而至,譬如成 本的增长、销售负荷的加重以及经营转型等问题都进一步对企业管理提出了更高的要 求。服装领域中,如果自身企业和对手企业的销售体量上差距不大时,如何进一步提 高销售额就变成了企业竞争力提升的关键举措。此外,市场环境的多样化使得服装产 业无法长期依靠某一个领域的杰出表现而取得较好的利润,为了保障企业更好的盈利 和发展,势必要从源头的供应管理、成本的压缩以及服装产品的售前售后服务上统一 进行严格的把控,以此来凸显企业的竞争优势以及满足企业后续的发展需求。 上海 SBL 公司是一家集研发、设计、生产等流程为一体的服装生产企业,近年 来公司发展较快,随着市场竞争的加剧,企业的竞争逐渐聚焦在经营成本压缩优化上。 本文分别从内部和外部的角度对 SBL 公司的成本管理进行分析探讨,发现基于供应 链的成本管理环节中存在主要的问题。而这些问题主要体现四个方面,第一个方面是 内部架构冗余导致的供应链响应效率降低,从而供应链管理成本提升;第二个问题是 上下游伙伴选择的局限性造成缺乏竞争机制,从而使得公司的采购价格居于同行业劣 势;第三方面是运营资金周转效率低缺乏监管,使得资金无效占用率及金融成本居高 不下;第四方面是物流缺乏统筹优化,时效性差的同时使得产品物流环节分摊的成本 较高。本文通过以上这四个方面的展开分析,可以发现供应链成本管理在公司成本管 理中占比较大,当然改善的难度也是较高的。 针对这些问题,本文提出了优先改善供应链管理成本的流程方法,首先面向业务 流程与企业的构架等环节层次管理方面;其次对合作伙伴的选择方式进行优化,主要 改变合作模式;然后提高上下游运营资金的管理效率和成本的压缩控制;最后提高第 三方物流运营资金的统筹安排及运行时效。基于这些改善优化策略,本文必须从内外 部同时采取有效的实施保障措施,使得供应链成本优化实施落地生效。 通过本文对 SBL 公司供应链的成本管理进行的优化研究,研究结论的落地将从 成本管理方面大幅提高 SBL 公司的市场竞争力,同时也期望能为同属服装行业的公 司在供应链成本管理上提供优化途径。III 关键词,供应链成本管理;供应链整合;合作竞争机制;成本精准投入; 资金周转效率III Abstract At present, China's garment industry is in the stage of transformation and market diversification, which is a good opportunity for garment enterprises. However, there are also many problems, such as the increasing cost during on transformation, which increases the pressure on enterprises. If there is no big difference between the total sales of apparel enterprises and the total sales of rival enterprises, the sales volume will become the key issue of competition between enterprises. In addition, the current market environment is more and more diversified, garment industry can't just rely on one area of the outstanding performance and achieve better profits, in order to ensure the enterprise profit and development better, from the source of supply, cost management and clothing sales are in strict control, to improve the competitive advantage of enterprises and development needs. ShangHai SBL company is a garment manufacturer combining R&D, design, production and other processes. In recent years, the company has developed rapidly. With the intensification of market competition, the competition of the company has gradually focused on the compression and optimization of operating costs. This paper analyzes and discusses the cost management of SBL Company from the internal and external perspectives, and finds that there are major problems in the cost management link based on the supply chain. These problems are mainly reflected in four aspects. The first aspect is the reduction of supply chain response efficiency caused by the redundancy of internal structure, which leads to the increase of supply chain management cost. The second problem is the limitation of the choice of upstream and downstream partner’s leads to the lack of competition mechanism, which makes the company's procurement price in the same industry inferior. The third aspect is the low working capital turnover efficiency and lack of supervision, which makes the invalid capital occupancy rate and financial cost high. The fourth aspect is the lack of overall optimization of logistics; poor timeliness at the same time make the product logistics link share the cost is higher. Through the above four aspects of analysis, it can be found that the supply chain cost management in the company's cost management is relatively large, of course, the difficulty of improvement isIV also high. In view of these problems, first,this paper proposes a process method to improve the cost of supply chain management. Second, the choice of partners to optimize, mainly change the cooperation model; Then improve the management efficiency and cost compression control of upstream and downstream operating funds; Finally, the third party logistics operation funds to improve the overall arrangement and operational effectiveness. Based on these improvement and optimization strategies, this paper must take effective implementation safeguard measures both internally and externally to make the implementation of supply chain cost optimization come into effect. Through the optimization study on the cost management of SBL company's supply chain, the implementation of the research conclusion will greatly improve the market competitiveness of SBL company in terms of cost management. At the same time, it is expected to be able to provide an optimized approach to supply chain cost management for companies belonging to the clothing industry. Keywords: Supply China Cost Management; Supply Chain Integration; Competitive Mechanism; Precise Input of Cost; Capital Turnover Efficiency目录 致谢.........................................................................................................................................I 摘要.......................................................................................................................................II Abstract................................................................................................................................ III 第 1 章 绪论..........................................................................................................................1 1.1 研究背景....................................................................................................................1 1.2 研究意义....................................................................................................................4 1.3 国内外研究现状........................................................................................................5 1.3.1 国外研究现状.....................................................................................................5 1.3.2 国内研究现状.....................................................................................................7 1.3.3 国内外研究现状评述........................................................................................9 1.4 研究方法..................................................................................................................10 1.4.1 案例研究法.......................................................................................................10 1.4.2 研究整合法.......................................................................................................10 1.5 创新点和技术路线..................................................................................................10 1.5.1 创新点...............................................................................................................10 1.5.2 技术路线........................................................................................................... 11 第 2 章 理论基础................................................................................................................13 2.1 供应链管理理论......................................................................................................13 2.2 成本管理理论..........................................................................................................14 2.3 供应链成本管理理论..............................................................................................16 2.3.1 供应链成本管理基本概述...............................................................................16 2.3.2 供应链成本管理方法.......................................................................................17 2.3.3 供应链成本管理步骤.......................................................................................19 2.3.4 供应链成本管理重点问题...............................................................................19 2.4 理论小结与运用思路..............................................................................................20 第 3 章 SBL 公司供应链成本管理现状与问题................................................................22 3.1SBL 公司概况...........................................................................................................223.1.1 公司现状...........................................................................................................22 3.1.2SBL 公司供应链管理概况................................................................................27 3.3SBL 公司当前存在的供应链成本管理问题分析...................................................32 3.3.1 内部架构结构冗余导致供应链管理成本提升...............................................32 3.3.2 上下游伙伴选择的局限性造成缺乏竞争机制...............................................33 3.3.3 运营资金周转效率低缺乏监管.......................................................................34 3.3.4 物流缺乏统筹优化..........................................................................................35 3.4 本章小结..................................................................................................................36 第 4 章 SBL 公司供应链成本管理优化对策....................................................................38 4.1 供应链成本管理下内部架构优化..........................................................................38 4.1.1 公司内部架构优化...........................................................................................38 4.1.2 业务流程优化...................................................................................................40 4.2 上下游合作伙伴的管理优化以降低成本..............................................................41 4.2.1 上游合作体系优化...........................................................................................41 4.2.2 下游合作体系优化...........................................................................................42 4.2.3 合作伙伴选择方式优化...................................................................................44 4.2.4 合作模式优化...................................................................................................45 4.3 供应链下资金体系优化..........................................................................................46 4.3.1 优化上游采购环节营运资金管理以控制成本预算.......................................46 4.3.2 优化下游销售环节营运资金管理以控制成本预算.......................................46 4.4 供应链下物流体系优化..........................................................................................47 4.4.1 加强同第三方物流合作以控制运营成本.......................................................47 4.4.2 自有物流体系的效率提升...............................................................................48 4.5 供应链成本管理优化方案试点..............................................................................48 第 5 章实施计划与保障......................................................................................................51 5.1 实施计划..................................................................................................................51 5.2 实施保障及预期效果展望......................................................................................52 5.2.1 内部管理保障...................................................................................................525.2.2 外部管理保障...................................................................................................53 5.2.3 上下游合作伙伴管理保障...............................................................................54 5.2.4 预期效果展望..................................................................................................55 第 6 章 结论........................................................................................................................56 6.1 基本结论..................................................................................................................56 6.2 研究局限与建议......................................................................................................57