I 摘要 随着世界每个国家之间的经济联合，各企业对采购成本引起了高度重视，主要是 由于采购成本是企业实现成本管理的重要组成部分。现阶段基于供应链模块，国外经 济发达国家在采购成本方面的管理无论是从实际应用还是理论上都逐渐成熟，相对而 言，我国在该方面的发展则相对滞后，在管理过程中依旧使用的是以往老旧的控制方 法。 HT公司作为响应国家号召，大力发展清洁能源的风电企业，前期享受国家的政 策补贴，加上卖方市场的优势地位，前期成本管理一直比较粗放，原材料采购成本控 制也存在诸多不合理的地方。随着后期风电行业的市场化竞争，企业利润一再被压缩， 新进入者的威胁，以及优胜劣汰的市场法则，迫使HT公司不得不转变成本控制理念， 学习国内外先进的原材料采购成本控制方法，为企业的生存和盈利博取更多的砝码。 本文以HT公司原材料采购成本控制为研究对象，从供应链的采购成本管理角度 出发论述公司原材料采购成本的控制方法。通过对HT公司原材料特性和供应商特点 以及公司情况等多重现状的分析，发现HT公司现有的原材料成本控制存在供应商考 核欠妥不利于采购成本控制、订单发放不科学独家采购价格高、传统招标竞价效率低 议价能力不足、采购数量预测不当库存成本高昂这四个问题。本文运用层次分析法从 更多维度建模分析HT公司供应商考核新方案，从而为订单进行合理分配带来一定的 参照标准，可以更加客观地进行供应商管理。运用客观的定量分析法建立了科学可行 的订单分配新方案，既能对供应商起到有效的激励作用，又能促使供应商之间保持良 性竞争，订单分配新方案实施后独家供货比例下降了46%，对应的原材料价格降价 3-6%之间。运用电子竞价法和成本核算法提升HT公司的采购议价能力，HT公司运 用新的核价议价模式，原材料采购成本下降3-8%不等。运用定额备料的方式预测采 购数量，以实现准时制采购，采用信息协同共享平台加以辅助，加速供应链协同运作， 将HT公司平均库存下降了47%，大大降低了资金占压和库存成本。 本文将TCO采购成本控制理论、供应链价值理论和供应商评价理论等学术理论 运用到HT公司的实际采购运作当中，促使其在原材料成本管理方面有着很大程度优 化，增加了该公司的综合实力。笔者以HT公司为主要研究对象，基于采购成本控制 给出了相关建设性意见，致力于对未来的相关研究奠定基础。 关键词：采购成本， 成本控制， 供应链协同 ABSTRACT III ABSTRACT With the economic alliance of every country in the world, enterprises attach great importance to procurement cost, mainly because it is an important part of cost management. At present, based on the supply chain module, the management of procurement cost in developed countries has gradually matured both in practical application and in theory. Relatively speaking, the development of China in this area is relatively lagging behind, and the old control methods are still used in the management process. For example, the HT company mentioned in this article, as a wind power enterprise, it was benefited from the policy subsidies and the superior position of the seller's market in the early stage, but it didn’t do well in cost management, so several problems on raw material procurement cost control had come out. In recent years, with the intense market competition in wind power industry, corporate profits have been compressed. Because of the threat of new entrants, HT company has to change the concept of cost control and learn the advanced procurement cost control methods to earn more profits. This article takes HT company's raw material procurement cost control as the research object and discusses the raw material procurement cost method from the perspective of supply chain procurement cost management. Through the analysis of the current status of HT company, four problems on raw material procurement cost control are found. Supplier evaluation plan needs to be improved， order allocation ratio is unscientific which causes high price for exclusive purchases, bidding efficiency is low because of traditional bidding, and procurement quantity is not reasonable that leads to expensive inventory cost. This article uses Analytical Hierarchy Process to establish a more comprehensive and meticulous supplier evaluation plan, which can provide effective guarantee for the scientificity of the order allocation ratio. The use of objective quantitative analysis method has established a scientific and feasible new scheme of order allocation, which can effectively stimulate suppliers and maintain good competition among suppliers. The proportion of exclusive supply is reduced by 46% after the implementation of the new scheme, and the corresponding raw material price has been cut between 3-6%. Using the electronic bidding method and the cost-based algorithm to enhance the purchasing bargaining power, HT Company has set up a nuclear price bargaining model, and raw 西安电子科技大学硕士学位论文 IV material procurement costs are reduced by 3-8%. Using the method of quota preparation to determine the quantity of purchase to achieve just-in-time procurement, HT company has accelerated the coordinated operation of the supply chain assisted by the information collaborative sharing platform. In this way, the average inventory of HT company has reduced by 47%, and the pressure on inventory funds has been reduced greatly. In this article, the academic theories such as cost control theory, supply chain value theory and supplier management theory are applied to the actual procurement operation of HT Company. This makes the raw material procurement cost control improved significantly and makes HT Company more competitive and profitable. Through the research of this thesis, I hope to provide some reference significances for the procurement cost control of other domestic enterprises. Keywords: Procurement cost， Cost control， Supply chain collaboration 插图索引 V 插图索引 图1.1 内容框架图 ................. 4 图2.1 影响采购成本的因素构成图 .................... 6 图3.1 HT公司各类原材料采购金额占比图 ... 16 图3.2 HT公司采购部门架构图 ....................... 17 图3.3 HT公司采购流程图 18 图3.4 采购总成本框架示意图 .......................... 22 图4.1 HT公司原材料订单分配原则图 ........... 45 图5.1 供应商类型图 ........... 59 图5.2 为HT公司的协同共享平台简单示意流程图 ...................... 61 表格索引 VII 表格索引 表1.1 采购成本占销售收入的比例（%） ......... 2 表3.1 HT公司2014年产品成本构成表 ......... 21 表3.2 HT公司2014年各类原材料采购金额表 ............................ 23 表3.3 HT公司2014年原材料采购金额前20名采购数据表 ...... 24 表3.4 HT公司供应商评价表 ........................... 26 表3.5 2014年HT公司原材料供货家数统计表 ............................ 29 表4.1 HT公司供应商评价表（原方案） ....... 34 表4.2 HT公司供应商考核指标 ....................... 36 表4.3 HT公司考核供应商的评分标准详情 ... 37 表4.4 标度值含义表 ........... 38 表4.5 准则层判断矩阵 ....... 39 表4.6 方案层指标D1判断矩阵 ....................... 39 表4.7 方案层指标D2判断矩阵 ....................... 39 表4.8 方案层指标D3判断矩阵 ....................... 40 表4.9 方案层指标D4判断矩阵 ....................... 40 表4.10 方案层指标D5判断矩阵 ....................... 40 表4.11 方案层指标D6判断矩阵 ....................... 40 表4.12 HT公司供应商考核各指标权重表 ........ 41 表4.13 区别传统采购与准时制采购[34] .............. 52 缩略语对照表 IX 缩略语对照表 缩略语 英文全称 中文对照 TCO Total Cost of Ownership 总体拥有成本 JIT Just in Time 准时制采购 SRM Supplier Relationship Management 供应商关系管理 目录 XI 目录 摘要 ............ I ABSTRACT ............................ III 插图索引 ... V 表格索引 VII 缩略语对照表 ........................ IX 目录 ......... XI 第一章 绪论 ......................... 1 1.1 研究背景及现实意义 ............................ 1 1.1.1 研究背景 ...... 1 1.1.2 研究意义 ...... 2 1.2 研究方法及内容框架 ............................ 3 1.2.1 研究方法 ...... 3 1.2.2 研究内容 ...... 3 1.2.3 内容框架 ...... 4 第二章 相关理论基础 ......... 5 2.1 采购成本控制的概念 ............................ 5 2.1.1 采购的概念和采购成本主要组成 ............................ 5 2.1.2 影响采购成本的因素 ................. 6 2.2 采购成本控制相关理论 ........................ 8 2.2.1 TCO采购成本控制理论 ............. 8 2.2.2 供应链价值理论 ......................... 9 2.2.3 供应商选择和评价理论 ........... 11 2.3 采购成本控制常见方法 ...................... 12 2.3.1 招标竞价法 12 2.3.2 成本核算法 12 2.3.3 类比降价法 13 第三