战略采购对国有企业降低生产成本的重要意义

国有企业是我国经济发展的命脉,随着市场改革的逐渐深入,国有企业无论是采购数量还是规模都有明显的提升,因此做好采购的集约化以及标准化管理非常重要。采购活动对于企业的成本投入具有很大的影响,在很大程度上决定着企业资金的利用率以及回报率。企业如何在满足采购要求的前提下降低采购成本是相关人员需要思考的问题。战略性采购是一种常用的采购方法,在实际的应用中对于降低成本有着一定的效果,因此国有企业在采购活动中应该重视这种采购方法的应用,充分发挥出这种采购方法的价值。文章主要分析基于生产成本降低角度国有企业战略采购存在的问题,探讨基于生产成本降低角度国有企业战略采购策略,希望对相关人员有一定的借鉴意义。     

新存货准则对企业营业利润计算的影响

《企业会计准则第1号--存货》(以下简称新存货准则)第六条规定:"存货的采购成本,包括购买价款、相关税费、运输费、装卸费、保险费及其他可归属于存货采购成本的费用".在"应用指南"中将其解释为:"商品流通企业在采购商品过程中发生的运输费、装卸费、保险费以及其他可归属于采购成本的费用等进货费用应当计入存货采购成本,也可先进行归集,期末根据所购商品的存销情况进行分摊.     

控制和降低企业物资采购成本的探究

控制和降低物资采购成本,降本增效,是企业关注和需要解决的关键问题.本文阐述了物资采购成本含义以及控制和降低物资采购成本的重要性,分析了其不足表现,提出了企业控制和降低物资采购成本的方法和手段.     

对项目采购成本控制的几点思考

采购成本在项目总成本中占据重要地位,项目采购成本控制对企业最终利润形成具有"杠杆效应"。在采购理念日新月异的新形势下,如何正确认识项目采购成本问题并对不同性质的采购产品选择合适的采购方法,是当前项目采购管理急需面对的问题。基于近年来国际上出现的采购新理念,本文对影响项目采购成本的主要因素以及传统采购成本管理的主要弊端进行了分析,并提出了降低采购成本的解决思路。     

试论价值工程在高校食堂采购中的应用

在高校餐饮业采购改革中,合理地选择采购方式是降低采购成本、优化采购管理的重要途径。本文通过将价值工程原理应用在采购方式的科学选择上,探讨了如何在高校食堂采购中应用价值工程方法来提高工作绩效。     

浅谈商品流通企业进货费用的分摊

一、进货费用会计处理的主要规定2006年2月颁布的《企业会计准则第1号——存货》第六条规定存货的采购成本包括购买价款、相关税费、运输费、装卸费、保险费以及其他可归属于存货采购成本的费用,并没有对商品流通企业的采购成本做出另外的规定。在2006年10月颁布的《企业会计准则第1号——存货》应用指南中规定,商品流通企业在采购商品过程中发     

存货审计应注意的问题

一、存货成本内容的构成存货成本是存货确认和计量的基础。存货成本一般包括采购成本、加工成本和其它成本。采购成本包括购买价款、进口关税和其他税费、运输费、装卸费、保险费以及其它可归属于存货采购成本的费用;加工成本包括直接人工以及按照一定方法分配的制造费用;而其它成本是指除采购成本、加工成本以外的,     

供应链管理体系下制造业采购成本管控的探讨

我国企业目前处于经济转型期,采购成本在总成本中占比较大,持续竞争力在很大程度上取决于采购成本的管控。本文基于供应链管理思想探讨采购成本管控的企业实践,通过建立供应链管理平台、完善供应链体系,利用相关的成本管理方法,对采购成本进行分析,根据制造业企业的实际情况,探寻适合于企业的具体操作方法和措施,参考企业的实际操作,采用生产用零配件无转换包装应用、一票多结、集中采购优势下的代购、委外加工等管控手段,以实现采购成本最小化和效益最大化的目标。     

制造业企业设备采购审计的几点思考

文章从制造业设备采购的重要性出发,概述了审计人员对其进行审计的关键控制环节、常出现的问题以及审计方法;继而以A公司在实际设备采购中出现的问题为例,提出合理性的优化建议,以使A公司在其二期设备采购投资中节约成本,获取更大的投资效益。     

企业采购成本管理的问题研究

随着我国改革开放的不断深入、市场经济体制的不断完善,市场越来越细分。在经济发展的同时,物流采购成为每个行业发展的关键之一。文章通过分析企业采购成本问题,包括销售预测不准确、采购成本管理方法落后以及采购成本缺失等几方面问题,并分析了产生这些问题的具体原因。最后阐述了加强采购成本的策略,包括统筹供给与需求、严格执行采购预算、积极引进先进的采购方法、改善付款条件和季度降价方案。     

钢铁企业三类含铁物料的协同采购研究

钢铁企业生产中,需要三种含铁物料精矿粉、富矿粉和块矿。以降低含铁物料采购成本为目标,建立了基于性能和价格的含铁物料采购模型。模型主要约束包括：铁量约束,各类含铁物料用量约束,高炉碱度约束,以及采购数量约束。数值模拟中要求含铁物料含铁量应该满足企业铁产量要求,各类含铁物料采购量控制在基准期钢铁企业实际采购量的5%以内,高炉碱度约束转化为基准期CaO,MgO,SiO2的数量约束。通过实际月度数据的模拟计算,能够为企业降低采购成本23.3万元,取得了明显经济效益。     

制造企业采购成本控制研究

随着市场竞争的加剧,采购成本的降低已成为制造企业迫待解决的问题。然而目前还没有形成系统地降低采购成本的方法。本文正是从货物总成本的角度出发,在考虑采购引起的质量成本的情况下,对制造型企业的采购成本先做了界定,然后通过系统研究采购成本的各项构成来降低采购成本,从而提高企业的利润和市场份额。     

The impact of performance measurement on purchasing group dynamics: The Canadian experience

Purchasing groups were first created in the healthcare sector, which has faced unprecedented challenges in terms of cost control for over two decades. Purchasing groups are indeed supposed to generate additional savings and more efficient purchasing processes. However, although various aspects of purchasing groups have been studied since the early 2000s, both their performance measurement and the influence that this measurement has on inter-organizational dynamics have been neglected. In purchasing groups, the dynamics between the group itself and its members often results in tensions between both parties. Performance measurement within purchasing groups could alleviate those tensions, since “objective” data could then be used to improve communication.Based on a case study, this research sheds light on performance measurement in a purchasing group, on the dynamics between the group and its members, and on the interaction between performance measurement and inter-organizational dynamics. Results indicate that measuring performance impacts the dynamics between both parties, but that the relationship is also the other way around, and that the inter-organizational dynamics is quite complex. In addition, this paper proposes a framework summarizing the research findings.     

An interrelation model of power and purchasing strategies: A study of vaccine purchase for developing countries

The purpose of this study is to further understand the relationship between purchasing strategies practiced by less-powerful buyers and their purchasing power. Drawn on the resource dependency theory, a two-way relationship was predicted where power is both a cause and an effect. The theoretical predictions were then explored in a multiple-case study in the context of vaccine procurement for developing countries. This context presents an asymmetric power situation, favoring suppliers, and changes some of the basic assumptions of theories used; i.e. nonprofit, public procurement, and end customer satisfaction. Cases were selected to represent different strategies towards similar power constraints. The results of the study indicated that purchasing strategies were set in response to individual constraints from sources of purchasing power, and not in response to the power positions as the cumulative effect of all sources of power. In practice, some of these purchasing strategies changed the level of sources of power, and some contributed to a changed buyer power position. Based on the findings, it is recommended that less-powerful buyers, like that of vaccines, practice purchasing strategies with the orientation towards an attempt to change the environment, such as encouraging new supply market entries.     

Joint decision of procurement lot-size,supplier selection,and carrier selection

The joint decision making of procurement lot-size, supplier selection, and carrier selection has potential to reduce buyer's purchasing expenditures. Furthermore, the total logistics cost can also come down through economies of scale in the purchasing and transportation costs, and reduction in supply chain disruptions such as rejections and late deliveries. We study a procurement setting in which a buyer needs to purchase a single product from a set of suppliers over finite discrete time periods to satisfy service level requirements. The suppliers offer all-unit quantity discounts, and transportation cost depends on carrier capacity as well as geographical location of suppliers. This paper proposes an integer linear programming model to simultaneously determine the timings of procurement, lot-sizes, suppliers and carriers to be chosen so as to incur the least total cost over the planning horizon. A numerical example is included to demonstrate the effectiveness of the proposed model in establishing tradeoffs among purchasing cost, transaction cost, and inventory holding cost. Sensitivity analysis has been carried out to understand the effects of the model parameters on the purchasing decisions and total cost. Managerial insights of this study serve as a reference for decision makers to develop effective procurement strategies.     

企业物资采购与存储优化模型及应用

从如何控制企业成本,提高其竞争力的意义出发,考虑在各个时期企业对物资的需求量、采购量及存储费用的不同,提出了一种企业物资采购与存储的优化模型,并将其转化为最短路问题,利用蚁群算法对其求解。最后,利用实例验证了该模型和算法的可靠性和有效性。     

The impact of purchasing strategy-structure (mis)fit on purchasing cost and innovation performance

The organizational design literature strongly supports the notion of “structure follows strategy”, and suggests that a misfit between the two has a negative effect on performance. Building on this line of argument, we examine to what extent the (mis)fit between purchasing strategy and purchasing structure impacts purchasing performance. We focus on cost and innovation purchase category strategies, and examine how the deviation from an ideal purchasing structure defined along three dimensions (centralization, formalization, and cross-functionality) impacts purchasing performance. Analysing data collected from 469 firms in ten countries, we demonstrate that a strategy-structure misfit negatively impacts purchasing performance in both cost and innovation strategies. We also find that purchasing proficiency is a mediator in this relationship between misfit and performance. Our findings aid managerial decision making by empirically validating the necessity of having the right purchasing structure for successfully executing different purchasing strategies.     

浅析电子制造业之原材料采购管理

电子制造业的行业特性决定了原材料采购是其供应链中很重要的一个环节,也是其成本管理中很具潜力的部分。文中分析了电子制造业原材料采购管理的重要性,阐述了现代电子制造业原材料采购的基本内容,探讨了采购管理中的成本管控和原材料库存的控制。     

Low cost country sourcing and its effects on the total cost of ownership structure for a medical devices manufacturer

In this paper, we describe a total cost of ownership (TCO) method as an activity-based costing (ABC) application along the value chain to measure and analyse the costs of international sourcing activities. We further describe the method's implementation for a manufacturer of high-tech medical devices. For this case study, we analyse the effects of shifting purchasing volume from traditional procurement market suppliers to low cost country suppliers on the cost structure of purchasing projects. We find that particularly costs at component and supplier level gain importance over traditionally dominating unit level costs. Furthermore, we identify low cost country sourcing as a decision with extensive impact on value chain entities other than purchasing. Finally, a considerable part of costs in low cost country sourcing accrue at the beginning of a purchasing project due to problems stemming from unsatisfactory initial quality, language barriers and intercultural communication.     

The Impact of Consumption Hassle on Pricing Schedules

A curious phenomenon in the retail pricing of many product categories (e.g., tuna, frozen orange juice, and tomato paste) is the existence of quantity surcharges. A related curiosity is the existence of both discounts and surcharges within the same product category. To explain the former phenomenon, extant research invokes heterogeneity in consumption parameters, heterogeneity in search costs, or concern for retail price image. To the best of our knowledge, there is no received explanation for the latter phenomenon. We add to this rich stream of work by proposing a novel explanation for quantity surcharges. Our explanation is based on the notion of consumption hassle. We analyze a market that is heterogeneous in a hedonic parameter that influences valuations as well as the effective cost of the consumption hassle. We then derive consumer choices (small pack, large pack, or two small packs) taking into account Individual Rationality (IR) and Incentive Compatibility (IC) constraints. In the absence of consumption hassle, we obtain two segments with one purchasing the small pack and the other purchasing the large pack. Moreover, the optimal pricing for the seller involves quantity discounts. However, with the introduction of consumption hassle, the market potentially splits into three segments: one purchasing the small pack, another purchasing two small packs, and the third purchasing the large pack. Moreover, the optimal pricing for the seller involves quantity surcharges. Overall, our analytical findings offer an additional explanation for the phenomenon of quantity surcharges. More importantly, they offer a rationale for the existence of multiple pricing schedules within the same product category by explicitly recognizing variations in consumption hassle. Copyright © 2012 John Wiley & Sons, Ltd.