A公司间接物料采购业务绩效评价与改善研究

上海交通大学硕士学位论文A公司间接物料采购业务绩效评价与改善研究姓名：潘晓菁申请学位级别：硕士专业：工商管理指导教师：吴迪20090111AAA5MBA4ATHERESEARCHOFACOMPANYFORINDIRECTMATERIALSPURCHASINGPERFERMANCEAPPRAISALANDITSIMPROVEMENTSABSTRACTWiththecomingofeconomicglobalizationandmarketintegration,moreandmorecompaniesarefacingthepressureandthechallengethattheyhavenevermetbefore.Comparedwithdirectmaterialspurchasing,goodmanagementforindirectmaterialspurchasingisalsoveryimportantforthesecompanies.ThethesistakestheexampleoftheyoungestablishedIndirectMaterialPurchasingDepartmentofAcompany,introducesitsindirectmaterialspurchasingcharacteristicandthedifferenceswithdirectmaterialspurchasing,describesthecurrentindirectmaterialspurchasingmanagementsituationofAcompany.Basedonwhich,5majorindirectmaterialspurchasingmanagementproblemsthatareseriouslyimpactingtheoverallindirectmaterialspurchasingperformanceofAcompanyareidentified,concludedandanalyzedbytheauthor,theyare:lopsidedperformanceappraisalapproachforindirectmaterialpurchasingpersonnel,unreasonablepersonnelplacementforindirectmaterialpurchasing,fossilizedpurchasingapprovalprocedure,planningissueandsuppliersmanagementproblem.InviewoftheproblemslyingwiththeindirectmaterialpurchasingdepartmentofAcompanyandtheirilleffectsontheindirectmaterialpurchasingperformance,byapplyingthelearntMBAknowledge&theory,andgraspingtheindirectmaterialspurchasingcharacteristic,theauthorproposesherideasforimprovementandtrouble-shootingasbelow:Regardingpurchasingmanagement,performancecomesfirst.Currently,thesimpleandone-sidedperformanceindexforindirectmaterialspurchasingappraisalhasbeenaseriousobstacleforpurchasingperformanceimprovement,itisnotonlythereasonforpurchasingpersonneltolosetheirwayforfurtherimprovement,butalsothereasonforthemnotbeingabletoactproactivelyintheirjob.Therefore,establishingasetofcomprehensiveperformanceevaluationindexsuitableforindirectmaterialspurchasingisanurgentaffair,whichwillbeusedanorientationforpurchasingperformanceimprovement.Then,theauthorseeksthecorrespondingthreemajorsolutionsfortheotherfourremainingmajorproblemswithdeepanalyzingsoastoachieveoverallindirectmaterialspurchasingimprovement,theyare:makingbetteruseofcurrentindirectmaterialspurchasinghumanresource,supplyoptimizationandstrengtheningimportantindirectmaterialssuppliermanagement.ItishopedthattheideasandviewsproposedinthethesisregardingindirectmaterialspurchasingmanagementimprovementcanbevaluableforindirectmaterialspurchasingmanagementofAcompany,andcanalsobeareferencefortheindirectmaterialspurchasingoftheothercompanies.KEYWORDS:purchasingmanagement,indirectmaterialspurchasing,purchasingperformance1A42A63A104ASAP135A[2]146227A328[12]461A72233264A355A366A427488[1]519531054200911120091112009111MBAA1[1]AAA12345MBAA2AA:AAAAA,MBAA3AA1.1A,3A5EBITDA15%AzzzzAA1.2AAMBAA4A11AFigure1OrganizationChartofAcompanyA12345A4144AMBAA54555245%1.3A1.¾¾2¾3¾¾¾4¾AAAAMBAA6A1234;5)A2.1A2MROMaintenance,RepairandOperationAMRO2AFigure2IndiretMaterialsCatergoriesofACompanyMROAMBAA711A123456/78910111213MRO14123456--71234/;;;;5/6--712--3MBAA814567--812345IT/helpdesk—IT61//234--5123--4--11MRO1.2.MRO3.MBAA94.5.50016.7.8.9.10.A11.EHS()2.22.2.1A/,3AMBAA103AFigure3IndrectMaterialsPurchasingFlowChartofAcompany//SAPSAP4MBAA1111)2)21SAPzzWBSzz5z4ASAP2/SAPSAPSAP/SAP5534MBAA12542.2.1,22--253SAPSAPSAPSAPSAP6SAP78MBAA134ASAPFigure4ApprovalFlowChartforPurchaseRequesitionofAcompanyinSAPsystemWBSWBSSAPSAPU$50000SAPMBAA142.2.21IT123();4),.2-------123456)78341252.3.45%2,,5[2]5A[2]Figure5OperationModeforIndirectMaterialsPurchasingofACompany[2]MBAA151.,z/z()yyyVpp×−−1py-1pyVyz45z[3][4][3]AMBAA164545800SAP50%2.1IBCMBAA17IBCIBCIBC10300IBC1IBCIBCEHSIBC10IBC1200350IBC224100222455522.1112MBAA182.132.2.1235SAP1SAPSAP2SAP34SAPMBAA19510/10SAP642.1SAP1100[6]5MBAA20,,123.11[3],,,,,,,,,,2,:3MBAA214,567,,[3]3.23.2.11990[3]3.2.2MBAA22AA[7]63.2.36Figure6GrossAssetimpactedbytheIndirectMaterialsPurchasingFunctionMBAA233.2.322KPI1/11,110~70=70*(/)10~10=10*(/)10~20020501/0~100102001/0~502.5000~10108640()yyyVpp×−−1yyyyyVpmpmpp×−×−−11MBAA2420~15515305/1()0~5530/10~1010,0~10=10*/1090%/80%0~1010/80%,1010~55/,510101000010=10*/MBAA253.2.43.2.31zzzzz21//1232.3yyyyyVpmpmpp×−×−−11py-1pympympy-1Vy1−yympmpMBAA261()yyyVpp×−−1A331000900/100.00120.00/80.0090.0080.081.03,:120-100/100=20%,(90-80)/80=12.5%()yyyVpp×−−180909009000yyyyyVpmpmpp×−×−−11((80.00120.00/100.00)90.00)900=5400yyyyyVmpmppp××−−−−111(80.00(80.00120.00/100.00))900=-1440054009000144005400232.12.3MBAA27AAS18103SA201(18318/10)=12.6112.613.620-13.6=6.4A1120A19201191919202020412355MBAA28(1)EPC(2)(3)12EPC236ST*P*WACC/12TP()WACCMBAA297()zz()zz880%AMBAA3010003.2.380%3.2.53.2.38020040%6532.5%4522.5%105%12[4]3.A1)2)3)3.2.33.3MBAA313.3.1[3]zz3.2.33.3.23.2.33.3.3A7MBAA327AFigure7AppraisalProcessforIndirectMaterialsPurchasingofACompanyMBAA33AA,4.14.1.1A1A[5]123;AMROAMROMBAA34AA31A42MBAA354.1.21.2.3.A410044A1A102B83C14D5MBAA36MROMROITITEPC55A1AITAITA2BMRO,IT,,ITMBAA3753CA/B/D4D2[8]/4.1.31MBAA382[9]3[9]45/612345MBAA394.1.44.1.11