长春伊藤电装公司汽车零部件采购成本控制研究 作为世界上规模最大和最重要的产业之一，汽车产业已有超过百年的历史。 我国汽车行业自改革开放以来取得了令人瞩目的成就，为经济的平稳运行提供 了较强的带动作用，已成为国民经济的支柱产业。从国务院在2015-2016年期 间推行的对1.6升及以下排量乘用车实行购置税减半政策，可以看出国家决策 层对汽车行业的发展给予了高度的重视。然而，尽管我国汽车产业发展速度较 快，但随着内外部环境的变迁，汽车产业的利润率却在下降，部分上市车企甚 至因利润下滑，陷入了大幅亏损的困境。如何适应新环境，降低汽车产业及相 关产业的运营成本，提升企业利润率，以促进汽车产业经济效益增长，为国家 宏观经济平稳运行提供不竭的动力，是当前需要重点研究的课题，具有十分重 要的意义。 本文以长春伊藤电装公司为研究对象，对公司原材料即汽车零部件采购成 本控制过程中存在的问题进行研究。首先，运用描述性统计分析方法对公司近 几年的财务报表和采购部门的相关数据进行趋势分析，掌握公司零部件采购成 本各部分费用的变动情况，从中寻找公司采购成本控制出现问题的视阈。分析 发现，公司在汽车零部件采购单价、运输成本、仓储成本以及采购人员的管理 成本等方面都存在成本控制问题。在此基础上，运用文献分析法，结合前人对 采购成本控制问题的研究成果，寻找长春伊藤电装公司采购成本控制中出现问 题的诱因。研究发现，长春伊藤电装公司采购成本失控的主要原因是由于供应 商不配合降价导致无法降低采购单价、供应商地域分散及供货周期长导致运输 成本无法降低、企业电子化程度低导致库存成本得不到有效控制以及人员激励 措施落后导致人员流动成本增加。最后，针对长春伊藤电装公司采购成本控制 问题的形成原因，围绕公司全球化和集团化背景，结合公司的实际情况，寻找 到了控制公司采购成本的对策。本文从四个方面对采购成本控制进行了规划， II 一是利用公司全球化和集团化的优势来优化采购策略和采购途径，争取获得更 低的零部件采购单价；二是通过改革创新运输模式来降低零部件的运输费用； 三是通过提升企业电子化程度，引入电子系统，使得计划部门和采购部门可以 对客户需求的变动做出及时响应，从而及时调整订单和库存，来降低零部件的 仓储成本；四是通过完善人力资源管理制度，减少采购部门人员的流动性，从 而达到降低采购人员管理成本的目的。建议公司从以上几个方面同时改进，并 相互配合，以使得采购成本控制工作取得长足的改善，从而降低企业的运营成 本，使公司得以持续发展。 本文在行业对比分析中发现，长春伊藤电装公司采购成本控制的问题并非 个案。在全国范围内，有很多汽车及其相关产业的企业所采购的零部件都与伊 藤电装采购的零部件特点相近，在采购成本控制方面问题的症结及采购成本难 以降低的成因与长春伊藤电装公司相类似。因此，针对长春伊藤电装公司降低 采购成本规划的策略具有一定程度的适用性。 关键词： 汽车零部件，采购成本控制，运输成本，仓储成本 III Abstract Research on Purchase Cost Control of Automotive Parts of Ito Changchun Company As one of the largest and most important industries in the world, the automobile industry has a history of over 100 years. China’s automobile industry has achieved remarkable achievements since the reform and opening up, which has provided a strong driving force for the smooth operation of the economy and has become a pillar industry of the national economy. From year 2015 to year 2016, the state council implemented the policy of decreasing half of the purchase tax for the 1.6 liter and the following passenger vehicles. It can be seen that national policy makers attach great importance to the development of the automobile industry. However, in spite of the rapid development of China's automobile industry, the profit margin of the automobile industry is declining and some listed companies are in the deep loss due to the sharp decline in profits. How to reduce the operation cost of automobile industry and related industries and improve enterprise profit margins, so as to promote economic growth of the automobile industry and the inexhaustible power for the national macro economy runs smoothly is a very important research subject. It has a very vital significance. This article regards Ito Changchun Company as the object of study. The research on the problems existing in the process of purchasing cost control of automotive parts. First of all, using descriptive statistics analysis on the financial department of the company in recent years and the data relates to the procurement department of trend analysis, grasp the company's cost of spare parts procurement cost of each part of the variance, clears the main problems faced by the company purchasing cost control is automotive parts procurement unit price on the high side; High cost of IV automotive parts transportation; The storage cost of automotive parts is not keep up with the standard; The management cost of purchasing personnel is too high. Then, using literature analysis method, based on previous research result of purchasing cost control problems to find and analyze the reasons of the purchase cost control problems of Ito Changchun Company, which are caused by the supplier do not cooperate to match with the price so that it cannot reduce the purchase price; The supplier's geographical dispersion and long supply cycle cannot reduce the transportation cost. The low degree of enterprise electronic degree leads to the lack of effective control of inventory cost. The backwardness of personnel incentive measures increase the turnover cost of personnel. Eventually, in view of Ito Changchun company procurement cost control problems. The causes of formation surround the background of globalization and collectivization of the company and combine with the company's actual situation. In order to solve the problems existing in the company purchasing cost control. This article projects the procurement cost control plan from four aspects. On the first one is to take advantage of the company's globalization and collectivization to optimize purchasing strategy and purchasing way to seek a lower purchase price. The second is by reforming and innovation for the transportation mode to reduce the transportation cost of parts. The third is by strengthening enterprise computerization degree, importing the introduction of electronic system to make the planning department and purchasing department can do the timely response for demand changes of customers so as to adjust the orders and inventory to decrease the cost of spare parts in warehouse. The fourth is to reduce the turnover of purchasing personnel by improving the incentive mechanism of staff so as to reduce the cost of purchasing personnel management. The company can think about the suggestions above from each aspect and cooperate with each other to make the purchase cost control work having a significant improvement so as to reduce business operating costs and the company can keep continuing operations. V According to the industry comparative analysis, the problem of purchasing cost control of Ito Changchun Company is not an individual case. Across the whole country, there are a lot of cars and their related industries enterprise purchased parts are similar with the characteristics of the parts bought by procurement of Ito. The crux of the problems in terms of purchasing cost control and the causes of difficulties on reduce of the purchasing cost are similar with Ito Changchun Company. Therefore, the strategy of reducing procurement cost planning for Ito Changchun Company has universal applicability. Key words: Automotive parts, purchase cost control, transportation cost, storage cost VI 目 录 第1章 绪论 ........................................................................................... 1 1.1 研究背景与意义 ............................................................................ 1 1.2 研究内容与方法 ............................................................................ 3 1.3 理论基础和文献综述 .................................................................... 6 第2章 长春伊藤电装公司零部件采购成本控制现状及存在问题 15 2.1 公司基本情况简介 ...................................................................... 15 2.2 长春伊藤电装公司零部件采购成本控制现状描述 .................. 18 2.3 长春伊藤电装公司零部件采购成本控制存在的问题 .............. 24 2.4 公司零部件采购成本控制问题的实证分析 .............................. 29 第3章 长春伊藤电装