JD 公司的生命周期成本主要包括采购成本、仓储成本、质量成本三部分。同时把
零部件按照是否发生工程变更分为三类，即新零件、量产零件、变更零件，分类进行剖
析采购零部件成本控制的关键点，并且阐明实施成本控制后的效果

新零件是指新设计的零件，这类零件依靠先期采购成本管理模式，进行三家或者三
家以上供应商比价，压缩供应商生产周期，关注新零件的采购成本和仓储成本。2015
年通过应用综合比价表，就是将生命周期成本进行比较时，比2014年应用供应商比价
表时，降低采购成本5%；将采购周期由21天缩短到15天，2015年全部新零件共节约
仓储成本10万元

量产零件，成熟的量产零件是在一年以上没有发生变更的，这些零件的成本对整机
的成本影响很大，涉及到生命周期成本的全部，即采购成本、仓储成本、质量成本。采
用VMI 库存管理方式降低仓储成本；结构性降价谈判、小总成委外制造方式，推迟供
应商付款周期方式等等，降低采购成本，全年共节省采购成本1200多万，降价幅度达
到2%的全年降价目标

变更零件，是指在原有量产零件的基础之上发生了工程变更的，这类零件主要侧重
于采购成本和质量成本。严格控制变更部分的成本是非常重要的，变更部分的材料成
本、加工费用与原来的报价水平是否保持一致，保持一致才是合理的，使用变更零件价
格分析说明表管理变更零件的成本，使得变更零件的成本更趋于合理；发生了工程变
更，至少要引起检验成本，本来免检的量产产品，发生变更了就要进行进货检验，检验
成本平均一个零件增加1.42元/批次，但是内部损失成本难以估算，需要质量团队和采
购团队做大量的预防工作，降低难以估算的内部损失以及外部损失

总之，零件的生命周期成本是JD 公司零部件成本管理的核心内容，不同类别零件
管理的重点不同，这也是把零部件进行分类管理的原因

关键词：生命周期成本，采购成本，仓储成本，质量成本II
JD Company Parts Cost Management Research
Abstract
JD is a foreign enterprises in Ningbo, the production is 30 to 75 HP tractor, in order to
study how to reduce procurement costs, JD has been working on it for long time, until 2015,
introducing the theory of life cycle cost management.
JD company life cycle cost mainly includes the purchasing cost, storage cost, quality, three
series parts cost. Also according to the engineering change, we divided them into three
categories, named New parts, Production parts and Changed parts, analyzing the cost point.
New parts, new parts relies on this kind of parts with the first purchase cost management,
three or more than three suppliers comparison, focus on new parts procurement costs and
warehousing costs, by applying the comprehensive comparison table of the life cycle cost
comparison in 2015, reduce procurement costs by 5%, to use supplier price comparison table in
2014; purchasing lead time reduced from 21 days to 15 days, all new parts, a total of 2015 save
storage costs rmb100,000.00 yuan.
Mass production parts, mass production parts are no change more than one year, the cost of
these parts had a great influence on the cost of the whole machine, involving the whole of life
cycle cost, namely the purchase cost, storage cost, quality cost, and their initial purchase cost.
VMI inventory management methods are adopted to decrease the storage cost; Structural price
negotiation, small assembly outsourcing manufacturing mode, delay the supplier payment time,
etc., to reduce procurement cost, including saving procurement costs more than 1200, that meet
the cost reduction target it is 2%
Changed parts, it changed base on original production parts, this parts mainly focus on the
procurement cost and quality cost, it is very important to strictly control the cost of change parts.
Engineering change happened, will add inspection cost, inspection cost on average increased by
1.42 yuan a part of each batch, but it is hard to estimate the internal loss cost, need quality team
and sourcing team to do a lot of prevention work, reducing the lower external loss and internal
loss.
All, parts of the life cycle cost is the core content of JD Company spare parts cost
management, different category parts management focus on different part of life cycle cost, this
is the reason we manage all the parts by different category.
Key Words：Life cycle cost, purchasing cost, storage cost, quality costIV
目录
引言.. V
1绪论...1
1.1课题的背景...1
1.2课题的来源及意义...1
1.2.1课题的来源.....1
1.2.2课题的意义.....2
1.3研究目标与内容.......3
1.3.1研究目标.........3
1.3.2研究内容.........3
1.4国内外研究现状.......3
1.4.1国外相关研究3
1.4.2国内相关研究4
2相关生命周期成本理论综述.........4
2.1零部件的生命周期成本内涵..........4
2.1.1采购成本的概念........5
2.1.2质量成本的概念........5
2.1.3仓储成本的概念........6
2.2引入生命周期成本理论的原因......7
2.2.1传统零部件成本理论研究....7
2.2.2 JD 公司零部件生命周期成本理论研究......7
2.3生命周期成本理论的运用方法......8
2.4本章小结.....10
3 JD 公司新零件的生命周期成本管理研究..........10
3.1 JD 公司的供应商体系简述...........10
3.2 JD 公司新零件的成本构成...........11
3.3 JD 公司新零件的采购成本管理...11V
3.3.1设计活动对新零件采购成本的影响.........11
3.3.2影响新零件采购成本的其它因素.12
3.4 JD 公司新零件的仓储成本管理...16
3.5本章小结.....17
4 JD 公司量产零件生命周期成本管理研究.........18
4.1 JD 公司量产零件的成本构成.........
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