【作者】 陈亚禹；

【导师】 任玉珑；

【作者基本信息】 重庆大学 ， 产业经济学， 2010， 硕士

【摘要】 对供应商进行评价是采购工作的核心环节,评价方法的适当与否,直接关系到采购的成败。企业在进行设备采购时面临的一个核心问题就是如何对供应商进行科学的评价,进而优选出合适的合作伙伴。由于我国在设备招评标方面起步较晚,设备采购工作存在诸多不足,理论研究缺乏,实践经验也有待于丰富,因此导致如下现状:采购设备时偏重初始报价,对设备后期运行维护费用估计不足甚至忽略运行维护成本、缺乏长期决策的理论依据,评标指标体系不够科学,未能把成本指标和性能指标、社会指标有机结合起来,以至于对设备的购置成本和持有成本之间权衡不足,对设备的安全性、使用性与设备的经济性之间权衡不足,采购工作结束后企业为设备运行支付过多的运行维护费用,采购环节与运行维护环节之间缺乏有效的信息传递和反馈机制,达不到设备使用全过程的最优。本文针对设备采购评标中的现状与不足,将全生命周期成本理论(life cycle cost,简称LCC)引入设备供应商评价工作。借助数理统计、计量经济学、技术经济学等相关知识,构建了设备全生命周期成本核算模型,以实现对供应商进行科学、合理、客观的全面评价。论文主要进行了以下研究。①分析了设备供应商评价的基本理论和基本方法,以全面了解供应商评价基础知识,并对供应商评价的现状进行分析和研究。②对设备采购的“冰山效应”进行研究,分析了目前企业供应商评价指标体系的不足,引入LCC理论作为评价供应商的重要依据。③对设备LCC进行细化,在构建设备费用分解结构的基础上,运用运用数理统计和设备可靠性知识,建立设备寿命周期各阶段子成本模型,进而得出设备LCC估算静态模型,考虑利率和通货膨胀率的影响,在静态模型基础上构建了LCC动态模型。④通过调研收资并广泛征求业内专家意见,构建了设备供应商评价指标体系,结合LCC理念将供应商评价工作分为两个阶段,在供应商初评阶段构建供应商基本信息评价指标体系,在LCC评价阶段以设备LCC为依据对供应商进行最终评价,通过算例分析得出结论:传统的供应商评价方法容易导致企业设备运行陷于“冰山效应”,基于LCC理论的设备供应商评价能够全面考虑设备寿命周期全过程成本,统一协调设备运行各阶段情况,实现设备全生命周期成本最低的目标。在达到设备技术性能和安全性的基础上实现企业经济效益的最优,有利于企业在长期的市场竞争中保持成本和效益的综合优势。更多还原

【Abstract】 The core part of the procurement is how to evaluate suppliers. Appropriate evaluation methods is directly related to the success of the procurement. Enterprises face a core issue when making equipment purchases.That is how to carry out a scientific assessment of suppliers. Then select the appropriate cooperative partner partners. As bidding in the equipment in China got a late start, equipment procurement has many deficiencies, such as lack of theoretical studies, and practical experience. It leads to the following situation. Enterprises emphasize on initial quotation in the procurement of equipment and underestimate even ignore the cost of operation and maintenance and lack of theoretical basis for long-term decision-making。Index system of suppliers evaluation is not perfect and did not combine organicly cost indexes,performance indexes and social indexes,result in less consideration between acquisition cost and holding cost and lack of considering between security, usability,and economy of equipment. Because of the lack of effective information transmission and feedback mechanisms between procurement process and the operation and maintenance process, enterprises can’t reach Optimal on the whole process of equipment operation.In this paper, according to the present situation and deficiency in the procurement of equipment, life-cycle cost theory was introduced to analyze supplier evaluation of equipment. Accounting model was constructed the for life cycle costs of equipment by means of mathematical statistics, econometrics, technical economics and other related knowledge, in order to achieve scientific, rational, objective evaluation in suppliers evaluation.The following study was talked about in this paper.①C ombined with the enterprises own characteristics the basic theories and basic methods of equipment suppliers evaluation was analyzed to understand comprehensively the basic knowledge of suppliers evaluation.And the present situation of suppliers evaluation was analyzed and researched.②T he "iceberg effect" of equipment procurement was researched and deficiencies of index system for suppliers evaluation was analyzed. As a important basis, LCC theory was introduced to suppliers evaluation.③LCC of equipment was refined. Based on cost breakdown structure of equipment, cost model of each stage was established. Then LCC static model of equipment was established. Considering the impact of interest rates and inflation, LCC dynamic model was established based on the static model.④S uppliers evaluation is divided into two phases based on LCC theory. Index system of suppliers basic information was established in the stage of preliminary evaluation. Final evaluation was carried out according to LCC of equipment in the stage of LCC evaluation. According to a example analysis the following conclusions could be got:Traditional method of suppliers evaluation can easily lead to enterprises running into“iceberg effect”. But supplier evaluation based on LCC theory can fully consider the whole process of life cycle cost of equipment to achieve the lowest life cycle cost of equipment. Economic benefits of Enterprises could gain the optimal on the basis of meeting the technical,performance and safety requirement of equipment.also it is very favourable for Enterprises to keep the comprehensive advantages of cost and benefits in the long-term competition in the market.更多还原