邵阳纺织机械有限责任公司采购管理研究
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摘要
邵阳纺织机械有限责任公司(以下简称“邵纺机”)是一家有着四十多年历史的大中型国有纺织机械生产企业。近年来，管理者们在新产品研发、新市场开拓等方面下了大力气，也取得了一定的市场成效，但收益却并不明显。公司每年的原材料成本约占公司生产总成本的70％至80％，但采购活动却长期未得到足够的重视和对待。低效的采购管理是造成低收益的根本原因之一。
采购管理的主要内容包括采购物料、采购活动及其对企业生产经营活动造成的影响。它应当是一条贯穿于企业内外的“链”。对企业内部供应链或外部供应链的过分偏重都是不恰当。本论文立足于对邵纺机采购管理现状的深入分析，从供应链的角度出发，结合企业目前的实际情况，为其重新设计采购管理内部流程及外部体系。
在对邵纺机采购管理内部体系的重新设计中，本论文建议对其现行模式进行BPR(业务流程再造)。在此基础上，引入“流程化+制度化”管理的新理念，即在简化流程中不必要的环节，控制关键点的同时，辅以严格的规章制度，以确保企业内部供应链(供、产、销)的畅通。从采购物料的ABC分类、“扁平化”组织结构、职责的重新确定到采购流程的重新设计，本论文力图将对采购管理问题的研究深入到企业内部控制、质量、价格、成本、交货以及库存等各个主要方面。
在对该企业采购管理外部体系的重新构建中，本论文针对其供应商管理不规范的现状，阐述了加强外部供应链管理的优点及重要性，再在此基础上为企业设计了一条供应商管理的基本思路，即发掘新供应商→评定→筛选→稳定合作关系→与之建立战略联盟。在现代制造型企业中，越来越多的采购发生了形式上的变化，即出现了外包制造。邵纺机也不例外。外包制造商不同于一般供应商，因此本论文也针对这一采购形式的出现给出了不同的供应商管理办法。
本论文同时为其它制造型企业如何通过加强采购管理，降低库存、控制成本、提高质量、快速反应，从而提升竞争力给出了一些切实可行的建议和意见。
Shaoyang Textile Machinery Co., Limited (hereinafter called "the company") is a large-medium state-owned textile manufacturer with a forty-year history. In the past years administrators found their way to expand sales, develop researches and strengthen its competitive edge. Some good results had been achieved, however, profits were still quite poor. The company's annual cost of raw material accounts to 70% to 80% of the total cost of production, whereas its purchasing activities haven't attracted enough attention and correct treatment for a long time. Therefore low-efficiency of purchasing management is one of the essential reasons of low profit.
Purchasing management mainly includes materials, activities and performances. It should be regarded as a "chain" running through inside and outside of the company. Leaning to neither side is incorrect. We're trying our best to re-design internal and external system according to its specific situation.
When re-designing internal purchasing management system, we suggested that BPR (Business Process Rebuilding) should be adopted. On this basis we introduced the new management conception of "Flow Management + Regulation Management", which means to get rid of redundant parts and control key points under strict regulations. Thus its internal supply chain could be kept unblocked. From classifying ABC level of raw material, re-confirming flat organization structure and duties to re-designing purchasing flow, we tried to embed our research to every important aspects, such as internal control, quality, price, cost, delivery and stock.
Before re-constructing external purchasing management system we explained advantages and importance of strengthening management of suppliers. Then we went deep into a new model. Exploring new suppliersassessingselectingstabilizing cooperation establishing strategic alliance. In many modern manufacturing companies huge changes are taking place in the form of purchasing, i.e. outsourcing. So does the company. Outsourcing supplier is quite different with normal one. Therefore we offered corresponding management models.
We established this article on basis of analyses of the company's current situation of purchasing management. We then redesigned the flows from the viewpoint of supply chain. We also tried our best to set up a typical model and generate useful advices for all manufacturers of how to strengthen purchasing management, diminish stock, control overall costs and improve quality and reaction.
采购管理的主要内容包括采购物料、采购活动及其对企业生产经营活动造成的影响。它应当是一条贯穿于企业内外的“链”。对企业内部供应链或外部供应链的过分偏重都是不恰当。本论文立足于对邵纺机采购管理现状的深入分析，从供应链的角度出发，结合企业目前的实际情况，为其重新设计采购管理内部流程及外部体系。
在对邵纺机采购管理内部体系的重新设计中，本论文建议对其现行模式进行BPR(业务流程再造)。在此基础上，引入“流程化+制度化”管理的新理念，即在简化流程中不必要的环节，控制关键点的同时，辅以严格的规章制度，以确保企业内部供应链(供、产、销)的畅通。从采购物料的ABC分类、“扁平化”组织结构、职责的重新确定到采购流程的重新设计，本论文力图将对采购管理问题的研究深入到企业内部控制、质量、价格、成本、交货以及库存等各个主要方面。
在对该企业采购管理外部体系的重新构建中，本论文针对其供应商管理不规范的现状，阐述了加强外部供应链管理的优点及重要性，再在此基础上为企业设计了一条供应商管理的基本思路，即发掘新供应商→评定→筛选→稳定合作关系→与之建立战略联盟。在现代制造型企业中，越来越多的采购发生了形式上的变化，即出现了外包制造。邵纺机也不例外。外包制造商不同于一般供应商，因此本论文也针对这一采购形式的出现给出了不同的供应商管理办法。
本论文同时为其它制造型企业如何通过加强采购管理，降低库存、控制成本、提高质量、快速反应，从而提升竞争力给出了一些切实可行的建议和意见。
Shaoyang Textile Machinery Co., Limited (hereinafter called "the company") is a large-medium state-owned textile manufacturer with a forty-year history. In the past years administrators found their way to expand sales, develop researches and strengthen its competitive edge. Some good results had been achieved, however, profits were still quite poor. The company's annual cost of raw material accounts to 70% to 80% of the total cost of production, whereas its purchasing activities haven't attracted enough attention and correct treatment for a long time. Therefore low-efficiency of purchasing management is one of the essential reasons of low profit.
Purchasing management mainly includes materials, activities and performances. It should be regarded as a "chain" running through inside and outside of the company. Leaning to neither side is incorrect. We're trying our best to re-design internal and external system according to its specific situation.
When re-designing internal purchasing management system, we suggested that BPR (Business Process Rebuilding) should be adopted. On this basis we introduced the new management conception of "Flow Management + Regulation Management", which means to get rid of redundant parts and control key points under strict regulations. Thus its internal supply chain could be kept unblocked. From classifying ABC level of raw material, re-confirming flat organization structure and duties to re-designing purchasing flow, we tried to embed our research to every important aspects, such as internal control, quality, price, cost, delivery and stock.
Before re-constructing external purchasing management system we explained advantages and importance of strengthening management of suppliers. Then we went deep into a new model. Exploring new suppliersassessingselectingstabilizing cooperation establishing strategic alliance. In many modern manufacturing companies huge changes are taking place in the form of purchasing, i.e. outsourcing. So does the company. Outsourcing supplier is quite different with normal one. Therefore we offered corresponding management models.
We established this article on basis of analyses of the company's current situation of purchasing management. We then redesigned the flows from the viewpoint of supply chain. We also tried our best to set up a typical model and generate useful advices for all manufacturers of how to strengthen purchasing management, diminish stock, control overall costs and improve quality and reaction.
引文
[1] 迈克尔·波特．竞争优势。北京：华夏出版社，1997年
[2] John Cologna, speech at 1992NAPM International Conference, Orlando, Florida, May 4, 1992
[3] Bernard J·Lalonde, Supply Chain Management Review, 1998
[4] 谢勤龙，王成，崔伟．企业采购业务运作精要．北京：机械工业出版社，2002年
[5] 吴文英，陈瑞琪．我国纺织机械产业的现状与竞争策略分析．棉纺织技术．第2卷第2期，2001年2月P69
[6] 法报报道：中国纺织业出口迅猛．www.xinhuanet.com 2004-01-21
[7] 中国纺织机械(集团)有限公司．纺织机械进口量不断攀升．www.ctmgc.com.cn2003-11-27
[8] 陈瑞琪，吴文英，叶国铭．面向21世纪我国纺织机械工业的发展对策．中国纺机．1998年9月
[9] 中国纺织机械的出路何在．中国纺机，1998(9)P47
[10] 邵阳二纺机稳步走向市场．中国纺机，2001(2)P22
[11] 经维纺机公布2003年年度报告．证券时报．2003-3-31
[12] Ron C. Gauthier, "Best and Final in the Public Arena, " NAPM Insights, January 1995, P33
[13] Ellram, Lisa M. Total Cost Modeling in Purchasing. Tempe, AZ: Center for Advanced Purchasing Studies, 1998
[14] 米歇尔．R．利恩德斯．哈罗德．E．费伦．采购与供应管理．北京：机械工业出版社，2001年
[15] 海尔集团．以“市场链”为纽带的业务流程再造：企业管理2001年第1期P23
[16] Tully, Shawn. "Purchasing's New Muscle." Fortune, February 20, 1995
[17] Killen Kenneth H., John W. Kamauff. Managing Purchasing: Making the Supply Team Work. Burr Ridge, IL: Irwin Professional Publishing, 1995
[18] 构筑价值联盟．企业管理．2003．8
[19] Dobler Donald W., David N. Burr. Purchasing and Supply Management:Text and Cases. New York: McGraw-Hill Inc. 6th ed., 1996, Chapter 3, "Objec ti yes and Policies"
[20] Ness Joseph A., Thomas G. Cueuzza. "Tapping the Full Potential of
ABC" Harvard Business Review, July-August 1995
[21] 黄浩莹．企业内控机制的构建．企业改革与管理．2003年第10期P18
[22] 李喜儒，郜振廷．灰色采购行为种种：企业管理2001年第3期P62
[23] King, Donald B. and James J. Ritterskamp, Jr. Purchasing Manager's Desk Book of Purchasing Law, 2nd ed. Englewood Cliffs, NJ: Prentice Hall, 1993 and 1996 Supplement.
[24] 赵维新．企业采购主管自助工具库。北京：中国经济出版社，2003．1
[25] Perdue, Barbara C. "Material Cost Sensitivity: Some Consequences and Antecedents." International Journal of Purchasing and Materials Management, Summer 1992
[26] 杨明华．1.5亿元的成本是怎样降下来的——山东莱钢炼钢厂的成本管理：企业管理．2001年第5期P34
[27] 王辉，王志学．降价&投标定价．企业管理2003年第8期
[28] Newman, Richard G. and John M. McKeller. "Target Pricing-A Challenge for Purchasing." International Journal of Purchasing and Materials Management, Summer 1999
[29] Monczka, Robert M. and Robert J. Trent. Cross-Functional Sourcing Team Effectiveness. Tempe, AZ: Center for Advanced Purchasing Studies, 1993
[30] Ellram, Lisa. "Total Cost of Ownership: Elements and Implementation." International Journal of Purchasing and Materials Management, Fall 2002
[31] Fisher, Roger and William Ury. Getting To Yes: Negotiating Agreement Without Giving In. New York: Penguin Books, 2001
[32] 唐雨．价值分析在纺织机械产品成本控制中的应用探讨．中国纺机．2002
[33] Lee, Hau L. and Corey Billington. "Managing Supply Chain Inventory:Pitfalls and Opportunities" Sloan Management Review, Spring 1992
[34] 朱水兴．准时生产与准时供应：企业管理2001年第4期P39
[35] Lambert, Douglas M. and James R. Stock. Strategic Logistics Management. 3rd ed. Homewood, IL: Richard D. Irwin, 1993, Chapter 9 "Financial Impact of Inventory" Chapter 10 "Inventory Management"
[36] Cooper, Martha C. and Lisa M. Ellram. "Characteristics of Supply Chain Management and the Implications for Purchasing and Logistics Strategy," The International Journal of Logistics Management 4, No. 2, 1993
[37] Graham, T. Seott; Patrieia J. Daugherty; and William N. Dudley. "The Long-term Strategic Impact of Purchasing Partnerships." International
Journal of Purchasing and Materials Management, Fall 1994
[38] Leenders, Michiel R. and David L. Blenkhorn. Reverse Marketing: The New Buyer-Supplier Relationship. New York: Free Press, 1988
[39] Stuart, F. Ian and David McCutcheon. "Problem Sources in Establishing Strategic Supplier Alliances." International Journal of Purchasing and Materials Management, Winter 1995
[40] Lacity, Mary; Leslie P. Willcocks; and David F. Feeny. "Outsourcing: Maximize Flexibility and Control." Harvard Business Review, May-June, 1995
[41] 上海易初通用机器有限公司．全员精细量化的核算与管理：企业管理2001年第6期P40
[42] Carter, Joseph R. and Ram Narasimhan. Purchasing and Supply Management: Future Directions and Trends. Tempe, AZ: Center for Advanced Purchasing Studies, 1995
[43] 大卫·J·科利斯．公司战略—企业的资源与范围．大连：东北财经大学出版社2000年
[2] John Cologna, speech at 1992NAPM International Conference, Orlando, Florida, May 4, 1992
[3] Bernard J·Lalonde, Supply Chain Management Review, 1998
[4] 谢勤龙，王成，崔伟．企业采购业务运作精要．北京：机械工业出版社，2002年
[5] 吴文英，陈瑞琪．我国纺织机械产业的现状与竞争策略分析．棉纺织技术．第2卷第2期，2001年2月P69
[6] 法报报道：中国纺织业出口迅猛．www.xinhuanet.com 2004-01-21
[7] 中国纺织机械(集团)有限公司．纺织机械进口量不断攀升．www.ctmgc.com.cn2003-11-27
[8] 陈瑞琪，吴文英，叶国铭．面向21世纪我国纺织机械工业的发展对策．中国纺机．1998年9月
[9] 中国纺织机械的出路何在．中国纺机，1998(9)P47
[10] 邵阳二纺机稳步走向市场．中国纺机，2001(2)P22
[11] 经维纺机公布2003年年度报告．证券时报．2003-3-31
[12] Ron C. Gauthier, "Best and Final in the Public Arena, " NAPM Insights, January 1995, P33
[13] Ellram, Lisa M. Total Cost Modeling in Purchasing. Tempe, AZ: Center for Advanced Purchasing Studies, 1998
[14] 米歇尔．R．利恩德斯．哈罗德．E．费伦．采购与供应管理．北京：机械工业出版社，2001年
[15] 海尔集团．以“市场链”为纽带的业务流程再造：企业管理2001年第1期P23
[16] Tully, Shawn. "Purchasing's New Muscle." Fortune, February 20, 1995
[17] Killen Kenneth H., John W. Kamauff. Managing Purchasing: Making the Supply Team Work. Burr Ridge, IL: Irwin Professional Publishing, 1995
[18] 构筑价值联盟．企业管理．2003．8
[19] Dobler Donald W., David N. Burr. Purchasing and Supply Management:Text and Cases. New York: McGraw-Hill Inc. 6th ed., 1996, Chapter 3, "Objec ti yes and Policies"
[20] Ness Joseph A., Thomas G. Cueuzza. "Tapping the Full Potential of
ABC" Harvard Business Review, July-August 1995
[21] 黄浩莹．企业内控机制的构建．企业改革与管理．2003年第10期P18
[22] 李喜儒，郜振廷．灰色采购行为种种：企业管理2001年第3期P62
[23] King, Donald B. and James J. Ritterskamp, Jr. Purchasing Manager's Desk Book of Purchasing Law, 2nd ed. Englewood Cliffs, NJ: Prentice Hall, 1993 and 1996 Supplement.
[24] 赵维新．企业采购主管自助工具库。北京：中国经济出版社，2003．1
[25] Perdue, Barbara C. "Material Cost Sensitivity: Some Consequences and Antecedents." International Journal of Purchasing and Materials Management, Summer 1992
[26] 杨明华．1.5亿元的成本是怎样降下来的——山东莱钢炼钢厂的成本管理：企业管理．2001年第5期P34
[27] 王辉，王志学．降价&投标定价．企业管理2003年第8期
[28] Newman, Richard G. and John M. McKeller. "Target Pricing-A Challenge for Purchasing." International Journal of Purchasing and Materials Management, Summer 1999
[29] Monczka, Robert M. and Robert J. Trent. Cross-Functional Sourcing Team Effectiveness. Tempe, AZ: Center for Advanced Purchasing Studies, 1993
[30] Ellram, Lisa. "Total Cost of Ownership: Elements and Implementation." International Journal of Purchasing and Materials Management, Fall 2002
[31] Fisher, Roger and William Ury. Getting To Yes: Negotiating Agreement Without Giving In. New York: Penguin Books, 2001
[32] 唐雨．价值分析在纺织机械产品成本控制中的应用探讨．中国纺机．2002
[33] Lee, Hau L. and Corey Billington. "Managing Supply Chain Inventory:Pitfalls and Opportunities" Sloan Management Review, Spring 1992
[34] 朱水兴．准时生产与准时供应：企业管理2001年第4期P39
[35] Lambert, Douglas M. and James R. Stock. Strategic Logistics Management. 3rd ed. Homewood, IL: Richard D. Irwin, 1993, Chapter 9 "Financial Impact of Inventory" Chapter 10 "Inventory Management"
[36] Cooper, Martha C. and Lisa M. Ellram. "Characteristics of Supply Chain Management and the Implications for Purchasing and Logistics Strategy," The International Journal of Logistics Management 4, No. 2, 1993
[37] Graham, T. Seott; Patrieia J. Daugherty; and William N. Dudley. "The Long-term Strategic Impact of Purchasing Partnerships." International
Journal of Purchasing and Materials Management, Fall 1994
[38] Leenders, Michiel R. and David L. Blenkhorn. Reverse Marketing: The New Buyer-Supplier Relationship. New York: Free Press, 1988
[39] Stuart, F. Ian and David McCutcheon. "Problem Sources in Establishing Strategic Supplier Alliances." International Journal of Purchasing and Materials Management, Winter 1995
[40] Lacity, Mary; Leslie P. Willcocks; and David F. Feeny. "Outsourcing: Maximize Flexibility and Control." Harvard Business Review, May-June, 1995
[41] 上海易初通用机器有限公司．全员精细量化的核算与管理：企业管理2001年第6期P40
[42] Carter, Joseph R. and Ram Narasimhan. Purchasing and Supply Management: Future Directions and Trends. Tempe, AZ: Center for Advanced Purchasing Studies, 1995
[43] 大卫·J·科利斯．公司战略—企业的资源与范围．大连：东北财经大学出版社2000年