【作者】 康健；

【导师】 张巧良；

【作者基本信息】 兰州理工大学 ， 企业管理， 2010， 硕士

【摘要】 伴随着制造业竞争的日趋加剧以及此次金融危机的影响,以代工生产(OEM)为主的企业受到了前所未有的冲击,也使得采购管理面临着新的环境。仅仅以ERP为主的采购管理模式已经不能适用当前复杂的市场环境,企业必须转换视角,处理复杂多变的风险因素,在保持低成本的同时尽量满足客户的多种需要。本文以国资委推广的中央企业全面风险管理和金融危机为背景,以电子合约制造商为研究对象,采用定量分析、定性分析和案例研究方法,从风险识别、风险分析和风险评估三个方面,对OEM企业采购管理风险进行深入探讨,以期为采购管理提供有效的风险控制方法。本文共包括五章。第一章在对OEM企业和采购管理国内外文献综述的基础上,提出本文的研究内容、研究方法和技术路线,并对研究范围进行了界定。第二章分析了采购管理风险预警的理论基础,主要包括供应链管理理论、预警管理理论和全面风险管理理论,论述了这些理论对采购管理风险的意义。论文的第三、四章是本文的重点,首先根据全面风险管理中对风险的识别方法,从风险的产生因素、系统环境构成和运作过程对采购管理中的风险进行了系统全面分析,同时还指出了本文所采用的风险评估技术。其次,在风险分析的基础上,对采购管理的风险进行归类,包括外部环境风险、供应商资信风险、库存风险、财务风险和内部控制风险,并确立了采购管理风险预警指标体系,同时采用层次分析法和模糊综合评价对指标进行处理,最终建立了采购管理风险预警模型。第五章将风险预警模型应用于具体案例,通过结合具体的计算过程,对模型的实际应用过程进行了检验。本文的价值在于从风险管理、公司治理和内部控制三者相结合的角度确立预警指标体系,采用定量和定性相结合的方法对指标进行处理,确立风险预警模型,从而构建适合OEM企业的采购管理风险预警系统。更多还原

【Abstract】 With aggravating fierce competition in manufacturing industry as well as this financial crisis’s influence, it has serious impact on the enterprise in the form of original equipment manufacture, and also caused procurement management to face the new environment. The pattern of procurement management based on ERP has already could not be suitable for complex market environment.Therefor, the enterprise must change the angle of view, processes the complicated and diversified risk factor, and satisfies many possible kinds of needs for the customer while maintains the low cost.Based on the promotion of enterprise-wide risk management by SAC and financial crisis, this article studies the enterprise characterized by electronic manafacture service, employs the approach of quantitative and qualitative analysis as well as case study, and has entensively analyzed the risk of procurement management through the combination of risk identification, risk analysis and risk assessment for the purpose of the risk control methods.This article includes five chapters.Based on literature review of domestic and foreign procurement management, this article firstly proposed research content, the research technique and the technical route, and have carried on the limits to the range of study. Then it has analyzed procurement management risk early warning rationale, mainly including the supply chain management theory, the early warning management theory and the comprehensive risk management theory, and elaborated the significance of these theories to procurement risk management. The third and fourth chapters in this article are the key points. Firstly according to the identifiable risk methods in enterprise risk management, it comprehensively analyzed the risk in procurement management from the respect of elements caused by risk, the structure of systematic environment and operating process, meanwhile had pointed out the method of risk evaluation in this article. Secondly, depending on risk analysis, it classified procurement management risk, including the external environment risk, the supplier credit risk, the inventory risk, the financial risk and the internal control risk, and has established procurement risk early warning indicator system of procurement management. Meanwhile, it uses analytic hierarchy process (AHP) and the fuzzy comprehensive evaluation to process early warning index and has established procurement management risk early warning model finally.In the fifth chapter, it applies the risk early warning model to the concrete case, and has carried on the examination to the model application.The value of this article lies in the establishment of early warning indicator system based on the conmbination of risk management, corporate governance and internal control.With processing indicator system by the combination of quantitative and qualitative analysis, it has established risk early warning model and construced suitable risk early warning system of procurement management in the enterprise characterized by OEM.更多还原