基于ERP系统的供应商成本管理研究
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摘要
制造企业产品的成本很大一部分来自供应商,要实现制造企业产品成本控制目标,仅局限于企业内部显然是不够的,仅仅关注与供应商的交易成本也是不够的。因此,站在制造企业的角度对供应商进行成本管理很有意义,也有利于实现供应链成本管理目标,从而提升供应链整体竞争力。强调“协同商务”的ERP Ⅱ为供应商成本管理提供了一个很好的平台。具体研究内容如下：
(1)供应商成本管理对象的确定。这是本文首先要解决的研究对象问题。文章讨论了合格供应商的选择标准,构建了供应商评价的多属性决策模型,解决了合格供应商的选择问题；对供应商交易物品进行了分类,给出了ERP系统对供应商交易物品的管理模式,初步确定供应商成本管理对象；在分析了供应链条件下的核心能力协同的基础上,提出了基于ERP系统的供应商成本管理视角的交易物品的选择原则和实施办法,最终确定供应商成本管理对象。
(2)产品成本形成的供应商源头控制研究。探究了模块化产品设计的目的在于以少变应多变、以最为经济的方式满足个性化需求；分析了价值工程在产品目标成本分解中的应用,构建了模糊综合评价模型用于求解功能评价系数；构造了产品目标成本的分解与模块功能匹配的框架及实现流程；从供应商交易物品目标成本的确定和在协同设计中的落实等方面,提出了交易物品目标成本向关键供应商的传递和实现途径；研究了BOM在产品制造中的作用,构建了在供应商交易物品BOM设计中的质量-成本优化控制模型,确保了产品成本形成的关键供应商源头控制。
(3)供应商成本管理方法融合问题研究。分析了具有代表性的标准成本法、目标成本法和作业成本法等精细成本管理方法的优缺点,研究了三种成本管理方法融合的可行性,提出了“不为方法而方法”的成本管理思想；构建了在ERP系统支持下的三种成本管理方法融合TS-ABC的框架,并给出了成本管理方法融合的实施路径,搭建了基于ERP系统的事中实时控制的TS-ABC成本控制模型,提升了成本管理效果。
(4)供应商成本管理的保障机制问题研究。分析了企业间的知识转移问题,构建了制造企业向供应商知识转移的模型,给出了知识转移中知识破损的应对之策；对知识共享动因进行了阐述,分析了知识共享的制约因素,给出了制造企业-供应商知识共享机制以及和共享风险防范的对策；提出了对供应商的显性激励策略和隐性激励策略；阐述了信息系统在供应商成本管理中的基础性作用,分析了ERPⅡ对供应商成本管理的推动,通过对SAP产品的功能分析,从应用角度提出了ERP产品对供应商成本管理进行技术支持的实现途径。
The majority of the cost of the manufacturing enterprises product comes from its suppliers. In order to control manufacturing enterprises product cost, it's not enough just limits our attention in the enterprise, or just pay attention on the transaction cost with the suppliers. So, it's meaningful to manage supplier cost standing on the point of view of the manufacturing enterprises. It's also helpful to realize the aim of the supply chain cost management, then improving the competence of the whole supply chain. The ERPⅡ system, advocating collaborative commerce, provides a good interactive platform for the supplier cost management. The concrete research is as follows:
(1) Study on supplier cost management object. Because of selecting supplier is the first step in managing the relationship with suppliers, this thesis studies the standard of supplier selection, and then, it proposes multiattribute decision technology of supplier evaluation, and solves the problem of supplier selection. After this, it discusses the classification of supplier transaction goods, it gives out a management model of supplier transaction goods under an ERP; on the base of discussing the core competency cooperation in the supply chain, it puts forward a selection rules and implement method of supplier transaction goods, which based-ERP systems in angle of view of the supplier cost management. At last, it well defines the objective of the supplier cost management.
(2) Study on cost coordination control problem in design phase from the source of supplier product cost. In this part, it first explores that the object of modular product design is to deal with the environment change with as few changes as possible, and to satisfy the individual demand in the most economic ways. Then this passage analyses the application of value engineering in the decomposing the product targed cost, proposes the framwork how to breakdown the target cost and the route how to match the module function, and gives out a fuzzy comprehensive evaluation model to seek the function evaluation score. After that, this thesis puts forward how the target cost in purchase phase being transmitted to the key supplier based on how the supplier define their target cost and how the target cost is implemented in the cooperative design phase. At last, after introducing the BOM'usage in production manufacturing process, this thesis proposes the model how to optimize the quality-cost problem in BOM design, insures the key supplier source control of the product cost.
(3) Study on amalgamation of supplier cost management methods. First, analyzing the advantages and disadvantages of some representative fine cost management methods, such as the standard costing method, the target costing method and the Activity-Based-Costing (ABC) method, and then discussing the possibilities to amalgamate these three methods as one method, and put forth that the cost management shouldn't just focus on these methods, the method also should serve for the cost management. After that, Building the framwork of amalgamation these three methods TS-ABC, giving out an overall amalgamation route of these three methods based ERP system, putting forth the TS-ABC real time cost control model in the business based on ERP system, it promotes the effect of cost management.
(4) Study on guarantee mechanism of supplier cost management. In this part, it first discusses the knowledge transfer problem, proposes the pattern and module of knowledge transfer from product manufactory to supplier, and gives out the answer of knowledge loss problem when the knowledge transfers. Then, it explains the reason of sharing the knowledge, besides, it also analyzes the factors, which restrict the knowledge sharing between product manufactory and its key supplier, and it also answers the knowledge sharing mechanism and sharing risk. Then it puts forth the strategy how to incentive the suppliers in an explicit and implicit way. It explores that the information system plays an essential role in supplier cost management. Then this thesis analyzes how the ERP Ⅱ system promotes the supplier cost management. At last, after analyzing the function of SAP product, this thesis proposes the route that the ERP system could provide a technical support for the supplier cost management from an application view.
(1)供应商成本管理对象的确定。这是本文首先要解决的研究对象问题。文章讨论了合格供应商的选择标准,构建了供应商评价的多属性决策模型,解决了合格供应商的选择问题；对供应商交易物品进行了分类,给出了ERP系统对供应商交易物品的管理模式,初步确定供应商成本管理对象；在分析了供应链条件下的核心能力协同的基础上,提出了基于ERP系统的供应商成本管理视角的交易物品的选择原则和实施办法,最终确定供应商成本管理对象。
(2)产品成本形成的供应商源头控制研究。探究了模块化产品设计的目的在于以少变应多变、以最为经济的方式满足个性化需求；分析了价值工程在产品目标成本分解中的应用,构建了模糊综合评价模型用于求解功能评价系数；构造了产品目标成本的分解与模块功能匹配的框架及实现流程；从供应商交易物品目标成本的确定和在协同设计中的落实等方面,提出了交易物品目标成本向关键供应商的传递和实现途径；研究了BOM在产品制造中的作用,构建了在供应商交易物品BOM设计中的质量-成本优化控制模型,确保了产品成本形成的关键供应商源头控制。
(3)供应商成本管理方法融合问题研究。分析了具有代表性的标准成本法、目标成本法和作业成本法等精细成本管理方法的优缺点,研究了三种成本管理方法融合的可行性,提出了“不为方法而方法”的成本管理思想；构建了在ERP系统支持下的三种成本管理方法融合TS-ABC的框架,并给出了成本管理方法融合的实施路径,搭建了基于ERP系统的事中实时控制的TS-ABC成本控制模型,提升了成本管理效果。
(4)供应商成本管理的保障机制问题研究。分析了企业间的知识转移问题,构建了制造企业向供应商知识转移的模型,给出了知识转移中知识破损的应对之策；对知识共享动因进行了阐述,分析了知识共享的制约因素,给出了制造企业-供应商知识共享机制以及和共享风险防范的对策；提出了对供应商的显性激励策略和隐性激励策略；阐述了信息系统在供应商成本管理中的基础性作用,分析了ERPⅡ对供应商成本管理的推动,通过对SAP产品的功能分析,从应用角度提出了ERP产品对供应商成本管理进行技术支持的实现途径。
The majority of the cost of the manufacturing enterprises product comes from its suppliers. In order to control manufacturing enterprises product cost, it's not enough just limits our attention in the enterprise, or just pay attention on the transaction cost with the suppliers. So, it's meaningful to manage supplier cost standing on the point of view of the manufacturing enterprises. It's also helpful to realize the aim of the supply chain cost management, then improving the competence of the whole supply chain. The ERPⅡ system, advocating collaborative commerce, provides a good interactive platform for the supplier cost management. The concrete research is as follows:
(1) Study on supplier cost management object. Because of selecting supplier is the first step in managing the relationship with suppliers, this thesis studies the standard of supplier selection, and then, it proposes multiattribute decision technology of supplier evaluation, and solves the problem of supplier selection. After this, it discusses the classification of supplier transaction goods, it gives out a management model of supplier transaction goods under an ERP; on the base of discussing the core competency cooperation in the supply chain, it puts forward a selection rules and implement method of supplier transaction goods, which based-ERP systems in angle of view of the supplier cost management. At last, it well defines the objective of the supplier cost management.
(2) Study on cost coordination control problem in design phase from the source of supplier product cost. In this part, it first explores that the object of modular product design is to deal with the environment change with as few changes as possible, and to satisfy the individual demand in the most economic ways. Then this passage analyses the application of value engineering in the decomposing the product targed cost, proposes the framwork how to breakdown the target cost and the route how to match the module function, and gives out a fuzzy comprehensive evaluation model to seek the function evaluation score. After that, this thesis puts forward how the target cost in purchase phase being transmitted to the key supplier based on how the supplier define their target cost and how the target cost is implemented in the cooperative design phase. At last, after introducing the BOM'usage in production manufacturing process, this thesis proposes the model how to optimize the quality-cost problem in BOM design, insures the key supplier source control of the product cost.
(3) Study on amalgamation of supplier cost management methods. First, analyzing the advantages and disadvantages of some representative fine cost management methods, such as the standard costing method, the target costing method and the Activity-Based-Costing (ABC) method, and then discussing the possibilities to amalgamate these three methods as one method, and put forth that the cost management shouldn't just focus on these methods, the method also should serve for the cost management. After that, Building the framwork of amalgamation these three methods TS-ABC, giving out an overall amalgamation route of these three methods based ERP system, putting forth the TS-ABC real time cost control model in the business based on ERP system, it promotes the effect of cost management.
(4) Study on guarantee mechanism of supplier cost management. In this part, it first discusses the knowledge transfer problem, proposes the pattern and module of knowledge transfer from product manufactory to supplier, and gives out the answer of knowledge loss problem when the knowledge transfers. Then, it explains the reason of sharing the knowledge, besides, it also analyzes the factors, which restrict the knowledge sharing between product manufactory and its key supplier, and it also answers the knowledge sharing mechanism and sharing risk. Then it puts forth the strategy how to incentive the suppliers in an explicit and implicit way. It explores that the information system plays an essential role in supplier cost management. Then this thesis analyzes how the ERP Ⅱ system promotes the supplier cost management. At last, after analyzing the function of SAP product, this thesis proposes the route that the ERP system could provide a technical support for the supplier cost management from an application view.
引文
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