所有的产品都必须符合顾客产品的要求，通过 PPAP（用于量产的产品释放流程）流
程来进行漫长而严苛的测试批准。产品价格对于顾客同样重要，有着巨大的影响力
供应商变更和产品变更又密切相关. 在汽车及其零件的产品较长的产品寿命周期内,
面临上述产品质量控制对供应商资源使用的严格约束以及顾客对产品价格竞争力的
不懈要求的两难局面，很多企业遭遇到由于供应商计划外变更,特别是计划外价格调
整,导致的产品供应链上的风险甚至事故，对企业经营产生不同程度的冲击
供应商的表现和配合对汽车整车以及零件工业至关重要。供应商管理工作是其关
键工作流程之一,一般包括供应商产品质量管理,交货及时性管理和价格管理等三个基
本方面。其中后两项是采购管理工作的重要对象
本文主要针对 E 公司的供应商价格管理的不足导致的,包括供应商停供和内部生
产停线,年度降价目标无法实现,新供应商选择不当影响采购成本持续优化,本地化零
件成本竞争力不足导致产品项目开发夭折和滞后在内的实际问题，结合汽车及其零件
工业质量体系要求和产品特点以及国际化运营的大背景，采用案例分析法，运用成本
管理，供应链管理以及价值管理和定价的相关理论，研究提出供应商价格管理的对策，
完善供应商价格管理的流程,明确实施供应商价格管理的关键阶段,优化采购组织结构,
改善成本分析,识别关键成本动因和关注相关重要经济指标,强调应用先进的生产力,
以及加强采购人员的培训和激励管理,推行标准化文件等的配套措施,得以降低产品供
应链风险,保障企业经营成果具有一定的现实意义
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II
关键词：汽车零件工业，成本管理，供应商价格管理
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III
Supplier Price Management Study inCompany E
Abstract
Automotive and its component industry contribute an essential and crucial portion of
China domestic economic output. Numerous enterprise operate in this industrial field.
According to the critical characters of automotive product: safety and reliability, Chinese
automotive industry implements ISO/TS16949 quality system. All participants are both
customer and supplier from upstream to downstream of the supply chain. All suppliers in
the field shall be qualified under the automotive industrial criteria, for a long-term a
reliable supply.
All products shall meet with the customer’s requirements, be validated and released
by PPAP process. Supplier changes and product change always associate each
other.Meanwhile, product price is important and influential for customer too. Facing
dilemma between customer’s constant chasing on price competitiveness and the strict
restriction on supplier resource utilization by the requirement of product quality control,
many companies confront within the lifetime of product the supply chain pressure or
accident caused by supplier’s unexpected change, especially the unexpected price change,
impact the company’s business operation result.
Supplier performance is vital to the automotive and its components industry. Supplier
management is one of their key process, basically including three fundamental aspects,
supplier quality management, on-time delivery management and product price
management. The latter two are the primary objectives for purchasing management.
The author focus on the actual problem resulting from the shortcoming ofsupplier
price management in company E, such as supplier delivery stop causing production
downtime, failure of annual cost reduction program, continuous cost optimization affected
by improper supplier selection, project failure or suspension by less cost competitiveness
of component localization and etc, conforming to the quality system requirements and the
international operation background of automotive industries, make the case study, applying
with the theory of cost management, supply management, value management and pricing,
study and look for solution to the optimization of supplier price management, including
improvement of the supplier price management process, emphasize the critical influential英文摘要 E 公司的供应商价格管理研究
IV
phase for supplier price management, optimization of purchasing force organization,
improvement of cost analysis, distinguishing the cost drivers, acumen on the essential
economic indexes, utilization of the advanced technologies as well as the supporting
activities like enhancement of training, management and encouragement of purchasing
personnel and standardizing of working documentation, to achieve the eventual destination
of alleviation on the supply chain risk and guarantee on the company’s business outcome.
Written by: Xidong Mei
Supervised by:Zhongsheng Zhou
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目录
第一章 绪论 ··1
1.1 选题背景和研究意义 ·1
1.1.1 选题背景 ·1
1.1.2 研究意义 ·2
1.2 研究方法和研究思路·3
1.2.1 研究方法 ·3
1.2.2 研究思路 ·3
1.3 研究内容和可能创新·4
1.3.1 研究内容 ·4
1.3.2 可能的研究创新··4
第二章 理论基础和文献综述 ··5
2.1 供应商价格管理理论·5
2.2 商品价格和价值相关理论·5
2.3 成本管理理论 ·7
2.3.1 目标成本管理理论··8
2.3.2 作业成本管理理论··8
2.4 价值工程理论·9
2.5 产品定价相关理论 ·· 10
第三章 E 公司供应商价格管理现状分析 12
3.1 E 公司介绍 12
3.2 E 公司供应商价格管理存在的问题14
第四章 E 公司供应商价格管理问题的原因分析和对策 18
4.1E 公司供应商价格管理问题的原因分析18
4.2 改善 E 公司供应商价格管理的对策 ·· 24
4.2.1 完善供应商价格管理的流程 24
4.2.2 合理搭建组织结构 28
4.2.3 掌握和应用现代技术资源29
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4.2.4 掌握原材料市场信息资源 29
4.2.5 推行价值流分析 30
4.2.6 进行广泛的市场对比分析30
4.2.7 合理安排采购量组合 31
第五章 完善 E 公司的价格管理的配套措施32
5.1 提高采购人员的专业技术水平和职业道德 ·· 32
5.1.1 树立正确的成本和价
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