(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。
关键词:供应商成本管理;模块化协同设计:质量-成本优化:成本管理方法融合;保
障机制;ERP
Abstract
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 ERP II 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.
Key words: Supplier Cost Management, Modularized Cooperating Design,Quality-Cost
Optimization, Cost Management Method Amalgamation,Guarantee Mechanism, ERP
1绪论
1.1研究的背景和意义
1.1.1问题的提出
(1)供应链管理
从上世纪末开始,经济的快速发展加剧了企业竞争,竞争方式也发生了革命性的变
化,单个企业之间的竞争发展为整个供应链之间的竞争,供应链管理成为众多企业的共
识,很早就引起了学术界的广泛关注,如Johne E. Layden (1996) [i]、Donald A.Hicks
(1997) [2][3]、马士华(1999,2000) [4][5]。供应链管理作为一种的生产经营管理技术,
其本质就在于对供应链范围的各种资源进行全面的重新组合,进而实现供应链资源的优
化配置,以提升整个供应链的竞争能力。国际上一些著名的企业在供应链管理实践中取
得了很好的成绩,如:丰田公司、HP公司、IBM公司、DELL公司等;:
(2)供应链成本管理
成本管理是企业永恒的话题。与供应链管理相对应,站在供应链的角度进行成本管
理,结合上游供应商与下游销售商的情况进行成本管理,树立大成本管理观念,考虑从
整个供应链各个环节上降低成本,跨企业间的供应链成本管理成为必_,是提升供应链
竞争能力一个重要手段。
同时,需要从会计、管理、设计、制造、信息技术等多学科的交叉角度来研究成本
管理问题,如AhmedNU (1995)研究了产品生命周期的成本管理问题[6],I.F. Weustink
I.F, Brinke E.ten, A.H. Streppel (2000)研究了产品设计中的成
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