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Research On Procurement Cost Control Based On Shared Inventory In Shipbuilding Industry Chain

Posted on:2019-11-26Degree:MasterType:Thesis
Country:ChinaCandidate:L ZhangFull Text:PDF
GTID:2382330566974128Subject:Accounting
Abstract/Summary:PDF Full Text Request
According to the report on the economic operation of shipbuilding industry in the last three years,it can be seen that the profit of the shipbuilding enterprises continues to decline,and the control of the cost of shipbuilding is still the key factor to determine the competitiveness of the shipbuilding industry chain.Enough to improve the competitiveness of the shipbuilding industry chain.Procurement cost is about 70%[3]of the total cost of shipbuilding,so the control of procurement cost is the key to control the cost of shipbuilding.Based on the background of the collaborative manufacturing environment of the shipbuilding industry chain,this paper first analyzes the characteristics of the procurement material,the composition of the procurement cost,the difficulty of the purchase cost control and the key point of the purchase cost control,on the basis of which the related theories of industrial chain coordination,centralized procurement and resource sharing are applied to the shipbuilding industry chain.With the guidance of resource integration and value creation,the purchase management model combining centralized purchase with shared stock is put forward,and the procurement cost control system based on this model is constructed,and the process of purchasing and purchasing under the system is combed with the process of material purchase cost formation.Finally,taking the purchase of a 2500 tons single arm hoisting ship in a shipyard as an example,the change of the purchase cost before and after the implementation of the shared inventory is analyzed in order to verify the effectiveness of the procurement cost control system.The study shows that,under the model of industrial chain cooperation,the purchasing management mode combining centralized purchasing and stock sharing is beneficial to the centralized utilization of resources and centralized resource distribution service,which has certain guiding significance for controlling the procurement cost of the shipbuilding industry chain and realizing the maximization of the interest of the industrial chain.
Keywords/Search Tags:Industrial chain coordination, Shipbuilding industry chain, Centralized purchasing, Shared inventory
PDF Full Text Request
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