基于tco的造船企业.doc
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基于tco的造船企业,摘 要自国际金融危机爆发以来，我国造船企业赢利空间急剧缩小，而生产、物资和管理等各类成本居高不下，在国际竞争愈加激烈的情况下，对譆@杀镜目刂品浅Ｖ匾Ｇ惺底ズ媒当驹鲂Чぷ鳎３值统杀揪赫挠攀疲竦媒虾玫木眯б妫诖械兔缘男问葡鲁中榷ǚ⒄梗丫晌鼻案鞔蟮墓彩丁Ｃ媪偃绱思ち业娜蚓赫杀究刂瞥晌齑笠...
内容介绍
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摘 要
自国际金融危机爆发以来，我国造船企业赢利空间急剧缩小，而生产、物资和管理等各类成本居高不下，在国际竞争愈加激烈的情况下，对譆@杀镜目刂品浅Ｖ匾Ｇ惺底ズ媒当驹鲂Чぷ鳎３值统杀揪赫挠攀疲竦媒虾玫木眯б妫诖械兔缘男问葡鲁中榷ǚ⒄梗丫晌鼻案鞔蟮墓彩丁Ｃ媪偃绱思ち业娜蚓赫杀究刂瞥晌齑笠等〉镁赫攀频墓丶蛩兀晒撼杀菊荚齑笠底@@杀镜�50%~70%，因此，控制采购成本对于我国造船企业的发展有着十分重要的影响。
本文在其他学者研究的基础上，依据采购相关理论、造船企业物料细分理论和总拥有成本理论，分析了我国造船企业的现状和在采购中存在的问题，对造船企业的采购物进行分类，并提出不同采购物料应采用不同的采购策略。
造船企业采购物料繁多而复杂，并不是所有的物料都适用总拥有成本模型。通过对造船企业采购物料的特征和TCO法的优势分析，根据物料细分法对造船企业的采购物料进行分类，得出造船企业战略型物料、瓶颈型物料和杠杆型物料可用总拥有成本模型进行分析。
本文构建了应用于造船企业这一特殊制造业的采购总拥有成本模型，将原材料、船用设备和其他设备的采购成本分别从供应商、订单和产品层面进行分析，量化采购成本，建立不同类型物料的采购总拥有成本模型，为造船企业的采购成本管理决策提供理论依据。并以S船舶有限公司为案例进行了研究，应用采购总拥有成本模型来为S公司选择低成本的供应商。
在总拥有成本模型的基础上对造船企业采购全过程进行成本控制，对于造船企业原材料的采购，采用招标和议标相结合的方式选择供应商；订单层面尽量降低造船企业承担的运输费用，优化采购流程，降低接收成本；产品层面，选择恰当的采购时机，享受供应商给予的较高折扣，实行JIT采购，缩短库存期和减少库存数量。对于船用设备的采购，与上游供应商密切合作，了解供应商的资格和能够提供设备的类型，将船东的需求与供应商的产能快速结合；在订单层面，降低运输成本，实行电子化采购，降低订货成本同时提高工作效率；在产品层面，主要注重供应商的产品质量和售后服务能力，降低安装调试成本。
关键词 总拥有成本；造船企业；成本控制；采购成本
Abstract
Since the international financial crisis, the profitability of China's shipbuilding enterprises dramatically reduced, while the production, management, and materials cost still kept high level. It has become the common view of the shipping enterprises that reducing cost, increasing efficiency, keeping the low-cost competitive strategy, and striving to reduce the pressure to achieve the expected economic benefits to ensure the shipbuilding’s development in downturn of the ship market. Cost controlling has become the most important factor for a shipbuilding enterprise to acquire the competitive advantage facing such intense global competition, and procurement costs account for the total cost of shipbuilding enterprises from fifty percent to seventy percent, so it had an important impact controlling procurement costs for the development of China's shipbuilding enterprises.
This paper based on the research of other scholars, analyzed the present situation of shipbuilding enterprise and the problems in purchasing management according to the theories of purchasing management, the subdivision model of materials and the theory of TCO, and then classified the purchasing materials in shipbuilding enterprise as well as proposed the different strategies to different materials.
Purchasing materials in shipbuilding enterprises were very complicated, not all which were applicable total cost of ownership model. Through analyzing the shipbuilding enterprises purchase materials’ characteristic and the superiority of TCO model, and according to the material subdivision method to classify the shipbuilding enterprises purchasing materials, we drew the strategic materials, bottleneck type material and lever type materials in shipbuilding enterprises were available to TCO model.
The paper constructed the TCO model used in shipbuilding enterprise which was a special manufacturing industry. The paper analyzed the purchasing cost of raw materials, marine equipments and other equipments from the supplier, order and product level, quantified the procurement costs, established the different TCO models to different types of purchasing materials to provide theory basis for shipbuilding enterprises purchase cost management decision. And finally, this paper took the S shipbuilding enterprise as an example to study and applied purchasing total cost of ownership model to choose low-cost suppliers for S company.
On the base of the total cost of ownership model, the shipbuilding enterprises control purchasing cost. When purchasing raw material, it selected suppliers adopting the tender and bid combination method; In the order level, shipbuilding enterprises minimize the undertook transportation fees, optimize purchasing process and reduce receiving costs; in the product level, select the appropriate purchasing time, enjoy the higher discount given by suppliers ,imply JIT procurement, shorten inventory period and inventory quantity. For Marine equipment procurement, shipbuilding should closely cooperate with suppliers, know the supplier qualification and the equipment types which can provide, combine the ship owner’s demand ..
自国际金融危机爆发以来，我国造船企业赢利空间急剧缩小，而生产、物资和管理等各类成本居高不下，在国际竞争愈加激烈的情况下，对譆@杀镜目刂品浅Ｖ匾Ｇ惺底ズ媒当驹鲂Чぷ鳎３值统杀揪赫挠攀疲竦媒虾玫木眯б妫诖械兔缘男问葡鲁中榷ǚ⒄梗丫晌鼻案鞔蟮墓彩丁Ｃ媪偃绱思ち业娜蚓赫杀究刂瞥晌齑笠等〉镁赫攀频墓丶蛩兀晒撼杀菊荚齑笠底@@杀镜�50%~70%，因此，控制采购成本对于我国造船企业的发展有着十分重要的影响。
本文在其他学者研究的基础上，依据采购相关理论、造船企业物料细分理论和总拥有成本理论，分析了我国造船企业的现状和在采购中存在的问题，对造船企业的采购物进行分类，并提出不同采购物料应采用不同的采购策略。
造船企业采购物料繁多而复杂，并不是所有的物料都适用总拥有成本模型。通过对造船企业采购物料的特征和TCO法的优势分析，根据物料细分法对造船企业的采购物料进行分类，得出造船企业战略型物料、瓶颈型物料和杠杆型物料可用总拥有成本模型进行分析。
本文构建了应用于造船企业这一特殊制造业的采购总拥有成本模型，将原材料、船用设备和其他设备的采购成本分别从供应商、订单和产品层面进行分析，量化采购成本，建立不同类型物料的采购总拥有成本模型，为造船企业的采购成本管理决策提供理论依据。并以S船舶有限公司为案例进行了研究，应用采购总拥有成本模型来为S公司选择低成本的供应商。
在总拥有成本模型的基础上对造船企业采购全过程进行成本控制，对于造船企业原材料的采购，采用招标和议标相结合的方式选择供应商；订单层面尽量降低造船企业承担的运输费用，优化采购流程，降低接收成本；产品层面，选择恰当的采购时机，享受供应商给予的较高折扣，实行JIT采购，缩短库存期和减少库存数量。对于船用设备的采购，与上游供应商密切合作，了解供应商的资格和能够提供设备的类型，将船东的需求与供应商的产能快速结合；在订单层面，降低运输成本，实行电子化采购，降低订货成本同时提高工作效率；在产品层面，主要注重供应商的产品质量和售后服务能力，降低安装调试成本。
关键词 总拥有成本；造船企业；成本控制；采购成本
Abstract
Since the international financial crisis, the profitability of China's shipbuilding enterprises dramatically reduced, while the production, management, and materials cost still kept high level. It has become the common view of the shipping enterprises that reducing cost, increasing efficiency, keeping the low-cost competitive strategy, and striving to reduce the pressure to achieve the expected economic benefits to ensure the shipbuilding’s development in downturn of the ship market. Cost controlling has become the most important factor for a shipbuilding enterprise to acquire the competitive advantage facing such intense global competition, and procurement costs account for the total cost of shipbuilding enterprises from fifty percent to seventy percent, so it had an important impact controlling procurement costs for the development of China's shipbuilding enterprises.
This paper based on the research of other scholars, analyzed the present situation of shipbuilding enterprise and the problems in purchasing management according to the theories of purchasing management, the subdivision model of materials and the theory of TCO, and then classified the purchasing materials in shipbuilding enterprise as well as proposed the different strategies to different materials.
Purchasing materials in shipbuilding enterprises were very complicated, not all which were applicable total cost of ownership model. Through analyzing the shipbuilding enterprises purchase materials’ characteristic and the superiority of TCO model, and according to the material subdivision method to classify the shipbuilding enterprises purchasing materials, we drew the strategic materials, bottleneck type material and lever type materials in shipbuilding enterprises were available to TCO model.
The paper constructed the TCO model used in shipbuilding enterprise which was a special manufacturing industry. The paper analyzed the purchasing cost of raw materials, marine equipments and other equipments from the supplier, order and product level, quantified the procurement costs, established the different TCO models to different types of purchasing materials to provide theory basis for shipbuilding enterprises purchase cost management decision. And finally, this paper took the S shipbuilding enterprise as an example to study and applied purchasing total cost of ownership model to choose low-cost suppliers for S company.
On the base of the total cost of ownership model, the shipbuilding enterprises control purchasing cost. When purchasing raw material, it selected suppliers adopting the tender and bid combination method; In the order level, shipbuilding enterprises minimize the undertook transportation fees, optimize purchasing process and reduce receiving costs; in the product level, select the appropriate purchasing time, enjoy the higher discount given by suppliers ,imply JIT procurement, shorten inventory period and inventory quantity. For Marine equipment procurement, shipbuilding should closely cooperate with suppliers, know the supplier qualification and the equipment types which can provide, combine the ship owner’s demand ..
