对于生产制造型企业来说，采购是公司各类物料的保障部门，而科学有效的采购成本 管理策略，能够保证企业降低采购成本，提高经营收益。SZDJ 公司是一家以液晶显示模 组、触摸屏为主要产品的消费类电子产品的制造和加工企业。近几年，伴随着显示模组行 业竞争加剧，为维持公司的正常运营，SZDJ 公司不断迎合市场调低售价接单，而采购成本 却持续上升，2018 年采购成本占比达到 82%，最终导致 2018 年出现亏损；自 2019 年起， 公司开始对客户群进行优化，将目标聚焦于需求量更大更稳定的国内一线的品牌客户。这 些客户对价格的要求更高。更低的销售单价意味着 SZDJ 公司在新形势下必须要及时调整 采购成本控制策略，制定合理采购组织架构、优化采购流程、对物料及供应商进行分类管 理，以此更好地控制公司的采购成本。 本文的主要研究内容如下， 首先，本文对采购成本管理的理论及方法进行了研究，分析了国内外采购成本管理的 研究现状及前人的研究成果。接着以 SZDJ 公司的采购成本管理为主要研究对象，分析该 公司的经营状态、采购现状、供应商管理现状等，通过实际分析及公司财务数据揭露，得 到 SZDJ 公司在采购成本管理过程中遇到的实际问题，如 SZDJ 公司采购成本占比偏高、 与行业内优秀企业相比有一定的差距等。本文分析导致以上问题的主要原因在于，公司采 购组织不合理导致资源管理不集中；缺乏有效的供应商管理机制导致供应商选择与管理失 控；缺乏物料分类方法导致采购范围不明确；采购成本控制手段不恰当等。最后，针对 SZDJ 公司的实际问题，对完善 SZDJ 公司采购成本管理提出了几点对策，（1）优化 SZDJ 公司 的采购组织架构，建立集中化的采购管理模式；（2）优化现有采购流程，建立供应商分类 管理制度和供应商激励制度，与关键供应商形成真正意义上的战略联盟关系；（3）建立物 料分类管理制度，通过物料细分制定新的采购策略；（4）采用先进的采购成本控制方法， 提高 SZDJ 公司采购成本控制的效果。 基于以上研究内容，本文得到如下研究结论， （1）通过对 SZDJ 公司的基本情况、经营状况、现行的采购组织架构、采购成本构成 以及采购成本管理的流程、成本管理的方法、供应商管理现状等进行分析的结果来看，SZDJ 公司当前采购成本管理还处于以降低采购价格为成本控制的核心手段的阶段，在采购成本 管理中存在着一些问题，一是当前 SZDJ 公司采购成本占比偏高，其采购成本占比高于行 业平均值6个百分点；二是SZDJ公司采购成本占比与行业内优秀企业相比有一定的差距。 （2）这些问题的存在会制约着 SZDJ 公司采购成本管理，由此为 SZDJ 公司带来一些 不良的影响，一是不利于公司经济效益的提升；二是会降低客户的满意度；三是不利于公 司与供应商建立战略合作关系。 （3）论文的研究将成本管理相关理论与电子产品制造企业的实际情况相结合，提出了 有针对性的完善电子产品制造企业采购成管理的具体的措施，能够解决 SZDJ 公司的实际II 问题，具有一定的应用价值。本文的研究也能为同行业具有相同问题的企业提供一定的参 考和借鉴。具体来说，本文的研究意义如下， 一是使公司采购成本得到有效控制。SZDJ 公司在发展的过程中，公司本身的影响力和 能力是发展的关键，同样，公司的采购成本控制也是推进公司发展的主要力量。SZDJ 公司 通过实施以上采购成本管控，建立起了集中化的采购策略，依托集中采购的优势，有效的 降低了公司材料的价格，为公司四个事业部和生产基地的正常生产提供了有力的保障。实 施该策略以后，公司与上一年度的指标相比，可以明显发现采购成本占比得到控制，近三 个月的采购占比已经由 82.04%开始下降到了 80.2%。 二是合理选择供应商。在选择供应商的过程中，需要从各个方面对供应商进行评价， 确保价格、质量、服务都符合需求，撇去传统供应商上老派的主观观点。 三是增加公司本身的竞争力。公司在发展的过程中，采购成本的合理控制是公司高速发展 的主要推力。若想在同行业中脱颖而出，那么采购成本的合理控制就是关键。其次，通过 公司产品质量的保障以及合理采购成本的控制，可确保公司能够在社会竞争如此激烈的情 况下，保持原本的竞争活力。 关键词，采购成本管理；供应商管理；物料分类。III Abstract For manufacturing enterprises, purchasing is the Guarantee Department of all kinds of materials. Scientific and effective purchasing cost management strategy can ensure that enterprises can reduce purchasing costs and improve operating income. SZDJ Company is a manufacturing and processing enterprise of consumer electronic products with LCD module and touch screen as its main products. In recent years, along with the intensification of competition in the display module industry, in order to maintain the normal operation of the company, SZDJ company has been catering to the market to reduce the price of orders, while the procurement cost continues to rise, accounting for 82% of the procurement cost in 2018, resulting in a loss in 2018. Since 2019, the company began to optimize the customer base, focusing on the domestic one with larger and more stable demand. Brand customers on line. These customers demand higher prices, which requires SZDJ company to adjust the procurement cost management strategy in time under the new situation, formulate a reasonable procurement organization structure, optimize the procurement process, and classify the materials and suppliers, in order to better control the company's procurement cost. The main contents of this paper are as follows: In this context, SZDJ company, as a manufacturing and processing enterprise of consumer electronic products with LCD module and touch screen as its main products, is facing the new requirements of strengthening procurement cost control in the new market competition environment. Therefore, in order to control and reduce SZDJ's procurement cost, reduce the proportion of procurement, sort out and control the procurement modules, standardize the procurement process and optimize the procurement organization structure, so that SZDJ's procurement cost can be better controlled, has very important significance. Firstly, this paper studies the theory and method of procurement cost management, and analyses the research status of procurement cost management at home and abroad and the research results of predecessors. Then take SZDJ company's purchasing cost management as the main research object, analyze the company's operating status, purchasing status, supplier management status, etc., through actual analysis and disclosure of company financial data, get SZDJ company's actual problems in the process of purchasing cost management. The main reasons for the above problems are as follows: unreasonable purchasing organization leads to the lack of centralized resource management; lack of effective supplier management mechanism leads to uncontrolled supplier selection and management; lack of material classification method leads to unclear purchasing scope; inappropriate means of purchasing cost control, etc. Finally, aiming at the practical problems of SZDJ company, this paper puts forward some countermeasures to improveIV the procurement cost management of SZDJ company: (1) optimize the procurement organization structure of SZDJ company and establish centralized procurement management model; (2) optimize the existing procurement process, establish supplier classification management system and supplier incentive system, and form a real strategic alliance relationship with key suppliers; (3) Establish material classification management system and formulate new purchasing strategies through material subdivision; (4) Use advanced purchasing cost control methods to improve the effect of SZDJ company's purchasing cost control. Based on the above research contents, this paper draws the following conclusions: (1) Through the analysis of SZDJ company's basic situation, operation status, current purchasing organization structure, purchasing cost constitution, purchasing cost management process, cost management method and supplier management status, it can be seen that SZDJ company's current purchasing cost management is still in the stage of lowering purchasing price as the core means of cost control, and purchasing cost management is in the stage of purchasing cost management. There are some problems. First, SZDJ company has a high proportion of purchasing costs, which is 6 percentage points higher than the industry average. Second, SZDJ company has a certain gap in the proportion of purchasing costs compared with excellent enterprises in the industry. (2) The existence of these problems will restrict the SZDJ company's procurement cost management, which brings some adverse effects for SZDJ company. First, it is not conducive to the improvement of the company's economic efficiency; second, it will reduce customer satisfaction; third, it is not conducive to the company and suppliers to establish strategic cooperative relations. (3) The research of this paper combines the theory of cost management with the actual situation of electronic products manufacturing enterprises, and puts forward specific measures to improve the procurement management of electronic products manufacturing enterprises, which can solve the practical problems of SZDJ company, and has certain application value. This study can also provide some reference for enterprises with the same problems in the same industry. Specifically, the significance of this study is as follows: First, the company's procurement costs are effectively controlled. SZDJ company in the process of development, the company's own influence and ability is the key to development, similarly, the company's procurement cost control is also the main force to promote the development of the company. SZDJ has established a centralized purchasing strategy by implementing the above purchasing cost management measures. Relying on the advantages of centralized purchasing, SZDJ has effectively reduced the price of materials and provided a strong guarantee for the normal production of the company's four business departments and productionV bases. After the implementation of this strategy, compared with the previous year's indicators, the company can clearly find that the proportion of procurement costs has been controlled, and the proportion of procurement in the past three months has dropped from 82.04% to 80.2%. The second is to choose suppliers reasonably. In the process of choosing suppliers, we need to evaluate suppliers from all aspects to ensure that prices, quality and services are in line with the needs, leaving out the old-fashioned subjective viewpoints of traditional suppliers. Third, increase the competitiveness of the company itself. In the process of development, reasonable control of procurement cost is the main thrust of the company's rapid development. If you want to stand out in the same industry, then reasonable control of procurement cost is the key. Secondly, through the guarantee of product quality and the control of reasonable purchase cost, we can ensure that the company can maintain its original competitiveness under such fierce social competition. Key words，Purchasing cost management; supplier management; material classification;VI 目 录 摘要................................................................................................................................................................. I Abstract ............................................................................................................................................................... III 一、绪论.............................................................................................................................................................. 1 （一）选题背景与意义.............................................................................................................................. 1 1.选题背景........................................................................................................................................... 1 2.选题目的与意义............................................................................................................................... 2 （二）国内外研究现状.............................................................................................................................. 2 1.国外研究现状................................................................................................................................... 2 2.国内研究现状................................................................................................................................... 3 （三）主要研究内容.................................................................................................................................. 5 （四）研究方法与研究思路...................................................................................................................... 5 1.研究方法........................................................................................................................................... 5 2.研究思路........................................................................................................................................... 6 二、采购成本管理概念界定与理论基础.......................................................................................................... 7 （一）主要概念界定.................................................................................................................................. 7 1.采购及采购成本............................................................................................................................... 7 2.采购成本管理................................................................................................................................... 7 （二）采购成本管理的相关理论.............................................................................................................. 7 三、SZDJ 公司采购成本管理现状.................................................................................................................... 9 （一）SZDJ 公司基本概况........................................................................................................................ 9 1.SZDJ 公司概况................................................................................................................................. 9 2.SZDJ 公司生产规模......................................................................................................................... 9 3.SZDJ 公司经营状况....................................................................................................................... 10 3. SZDJ 公司盈利状况.................................................................................................................. 10 （二）SZDJ 公司采购现状...................................................................................................................... 11 1.SZDJ 公司采购组织机构设置情况 ............................................................................................... 11 2.SZDJ 公司采购状况....................................................................................................................... 11 （三）SZDJ 公司采购成本管理现状...................................................................................................... 12 1.采购成本构成................................................................................................................................. 12 2.采购流程......................................................................................................................................... 14 3.采购成本管理的方法 ..................................................................................................................... 16 4.供应商管理现状............................................................................................................................. 16 四、SZDJ 公司采购成本管理的问题及不良影响.......................................................................................... 20 （一）SZDJ 公司采购成本管理存在的问题.......................................................................................... 20VII （二）SZDJ 公司采购成本管理问题带来的不良影响.......................................................................... 21 1.不利于公司经济效益的提升 ......................................................................................................... 21 2.降低客户满意度，损失客户 ......................................................................................................... 22 3.不利于与供应商建立战略合作关系 ............................................................................................. 22 五、SZDJ 公司采购成本管理问题的原因分析.............................................................................................. 23 （一）采购组织架构不合理.................................................................................................................... 23 （二）缺乏有效的供应商管理机制........................................................................................................ 24 （三）采购范围不明确，缺乏采购物料分类方法................................................................................ 25 （四）采购成本控制方法不恰当............................................................................................................ 26 六、完善 SZDJ 公司采购成本管理的对策..................................................................................................... 27 （一）优化采购组织架构，集中采购管理............................................................................................ 27 1.建立集中化的采购管理模式 ......................................................................................................... 27 2.调整组织架构及职能分工 ............................................................................................................. 29 （二）建立完善的供应商管理机制........................................................................................................ 31 1.完善供应商管理制度 ..................................................................................................................... 31 2.建立供应商分类管理制度 ............................................................................................................. 33 3.建立供应商激励机制 ..................................................................................................................... 35 4.与关键供应商结成战略联盟 ......................................................................................................... 36 （三）建立分级分类管理的采购制度.................................................................................................... 36 1.加强物料分类管理......................................................................................................................... 36 2.通过材料细分制定新的采购策略 ................................................................................................. 38 （四）建立完善的采购成本控制方法.................................................................................................... 40 1.完善采购管理的相关制度 ............................................................................................................. 40 2.优化采购流程来加强成本控制 ..................................................................................................... 41 3.创新采购成本控制的手段 ............................................................................................................. 43 七、结论............................................................................................................................................................ 45