【作者】 张凤娟；

【导师】 赵道致；

【作者基本信息】 天津大学 ， 工业工程， 2009， 博士

【摘要】 成本控制能力是企业赖以生存的基础,而采购往往是制造型企业成本发生最大的领域。因此,采购成本控制在制造型企业成本管理中具有重要地位。通过对制造企业供应部的考察调研,发现用于支付供应商货款的资金常处于匮乏状态,招致供应商诸多不满和频频催款,这一现象严重影响了采购成本降低。本文的目的就是深入探讨采购资金断流问题,分析资金断流产生的原因,对供应部、制造企业、供应商以及供应链的影响,重点讨论采购资金有限时供应部的货款分配方案以及缓解采购资金断流状况的方法。采购资金断流的原因包括:企业财务规划对采购资金支付重视不够;企业资金循环模式导致采购资金断流;竞争环境恶劣、筹资能力低下导致了采购资金断流。采购资金断流以及由此导致的延迟支付货款将降低供应商对于双方合作的满意度,合作关系稳定性降低。采购资金断流导致货款支付周期过长对供应商不利。而延迟支付表面上减少了制造企业财务部的融资成本或增加投资收益,但是从长期来看,延期支付对供应管理的消极影响所增加的无形的采购成本、管理费用和风险损失往往要远远超过上述收益,由此带来的对企业最终产品成本、销售数量和经营绩效的影响也必须考虑在内。延迟支付使得供应链的效率和竞争力减弱,减弱的程度与货款支付的周期同方向变化。在采购资金断流问题分析的基础上,分析了制造企业现行领导决策法和FIFO法分配采购资金的弊端,提出了采购资金有限情况下的货款分配方案。方案是在供应商分类思想的基础上构建的。通过介绍制造企业的资金流模式以及资金流对企业运营的重要意义,说明现行资金流模式再造的必要性。首先,详细说明了资金流再造的过程,具体的步骤以及资金流再造对制造企业内供应部、生产部、销售部和财务部的影响。然后,以表格的形式说明了再造前后资金流分别适合的企业类型,以及从成本控制的角度看,制造企业资金流模式的选择模型。更多还原

【Abstract】 The ability of cost control is the survival basis for corporate, while the procurement cost of manufacturing enterprises are often the largest area of cost of production. Therefore, the purchasing cost control has an important position in manufacturing enterprises. Through investigation in supply department of manufacturing enterprises, we found that money used to pay suppliers is often deficient. This condition leads to suppliers’discontent and frequent reminders. It has seriously affected the purchasing cost. The purpose of this paper is to further explore the issue of discontinuity of procurement funds. The content consists of four parts: analysis of causes for the problem, introduction of the problem’s influences on manufacturers, suppliers and the supply chain, the allocation of limited funds among suppliers, and the method in order to improve the situation of funds discontinuity.The reason of discontinuous purchasing funds: the company’s financial planning pay inadequate attention to purchasing funds; improper cycle mode of capital flow; poor environment and low ability to finance. The discontinuity of purchasing funds and the resulting delay in payment will reduce the suppliers’satisfaction for the cooperation, and then the stability of cooperation between suppliers and buyers is reduced.The discontinuity of purchasing funds and long period of payment are adverse to suppliers. In the surface, delayed payment can reduce the financing cost of manufacturing enterprises or increase its return on investment, but in the long term, the addition in purchasing cost, fee of management and risk that is led by deferred payment may far more the above-mentioned benefits. The impact on cost of final product, sales volume and operating performance must also be taken into account. Delay in payment weakened the supply chain efficiency and competitiveness. The extent of reduction changes in the same direction with the period of payment.Under the premise of discontinuous purchasing funds, the paper analyzed the disadvantages of current leader-make-decision method and FIFO method in distribution of purchasing funds. Then, the distribution scheme under limited funds is raised, and it is conducted on the base of supplier classification. Through the introduction of current capital flow mode in manufacturing enterprises and the importance of capital flow on business operations, the paper showed the necessary of reengineering the capital flow mode. Detailed description in process of reengineering capital flow mode, the specific steps of reengineering, and the influence on supply department, production department, sales department and finance department are all present in this paper. After this, types of enterprises that the modes of capital flow before and after reengineering are fit for are showed in tabular form. In the end, the paper brings forward a selection model in order to help company choose capital flow mode.更多还原