基于价值链分析的装配制造型企业采购成本管理研究——以星玛电梯为例  

Research on Procurement Cost Management of Assembling and Manufacturing Enterprises Based on the Value Chain Analysis:A Case Study of Sigma Elevator

作　　者：曲英[1] 刘雅坤[1] 

机构地区：[1]大连理工大学管理与经济学部工商管理学院,辽宁大连116024

出　　处：《管理案例研究与评论》2014年第2期118-130,共13页Journal of Management Case Studies

基　　金：国家自然科学基金青年基金项目(71103024);辽宁省社会科学规划基金(L13DGL034);大连市社科院独立立项课题(2012dlskyb075)

摘　　要：对装配制造型企业而言,采购成本平均占企业总成本的60%以上,因此如何有效控制企业采购成本已成为业界不变的追求。长期以来,很多企业的采购成本管理面临诸多问题,如效率低下、抓不住影响采购成本的重点作业、管理缺乏系统性等,从而导致采购成本居高不下。本文以星玛电梯为例,以价值链理论为指导,以企业内各部门间协同和企业与供应商的合作为主线,运用实证分析和案例分析方法,从企业内部价值链、纵向价值链和横向价值链三个维度对采购成本管理进行剖析。研究表明,基于价值链分析的采购成本管理可大幅提高采购效率,显著降低采购成本,并使采购成本管理更具系统性、整体性和长远性。本研究可为装配制造型企业有效进行采购成本控制和管理、提高市场竞争力提供决策参考。The average procurement cost for assembling and manufacturing enterprises accounts for more than 60 percent of their total cost, so how to control procurement cost effectively has become one of the most important concerns in the industry. Over the years, many enterprises have been facing procurement cost management problems, such as low efficiency, ignorance of the priorities of procurement cost management, lack of systematic management, etc. These problems result in high procurement cost. Guided by the value chain theory and with the internal de- partments and external supplier cooperation as the main perspective, this paper, using empirical analysis and case analysis, investigates into the procurement cost management of Sigma Elevator from a three-dimensional views of internal value chain, vertical value chain and horizontal value chain. The results show that the procurement cost management based on the value chain analysis can increase procurement efficiency considerably, reduce the cost significantly and make the procurement cost management more systematic, holistic and forward-looking. The research can provide reference for assembling and manufacturing enterprises to better control and manage procurement cost and improve market competitiveness.

关 键 词：价值链 装配制造型企业 采购成本管理 星玛电梯 

分 类 号：F270[经济管理—企业管理]