当前国内的制造企业面临严峻的挑战，随着“中国制造”原本的成本优势、人口红 利、政策优惠等逐渐消失，取而代之的是人民币升值、通货膨胀、材料成本及用工成本 逐年升高、企业赋税沉重等多重压力。制造企业要想在重压下生存，必须关注企业经营 的各个环节，提升综合竞争力。 采购环节作为企业经营的重要组成部分，其重要性早已被管理者认识并关注。但是 作为制造型企业的非生产性物资采购，因为其采购总金额相对于用于制造成品的生产性 物料而言较小，且采购品项繁杂、高价值物料少，其管理难度较大，所以在采购成本控 制上，往往没有得到过多的管理关注。 随着企业间竞争的加剧，即便是非生产性物料的采购成本优势，也已成为企业必须 关注的制胜点。尤其是大规模制造业，每年用于非生产性物料的支出金额相当庞大。根 据制造业的采购成本占比及常规利润率推算，采购成本每节省 1%，大概相当于销售额 成长 10%，所以，对非生产性物料的采购成本控制的研究，也具有重要意义。 本文的研究对象 F 公司，是一家台资制造企业，专为苹果客户代工组装 iPhone 手 机，年出货手机量约为 1.5 亿部，生产规模庞大。其中每年用于非生产性物料的资金支 出约为 30 亿 RMB，公司建立有专门的非生产性物料采购组织，将非生产性物料细分为 设备，治具，耗材，工程四大类别，由不同的采购部门分工负责。伴随着近年来公司面 临的越来越严峻的内外部成本压力，高层对于非生产性物料的采购工作的关注也逐渐提 升，为此，采购单位的主管也采取一系列积极措施降低成本支出，并将成本管控列为重 中之重的 KPI 指标。 通过几年来的不断改善，F 公司的成本管控做出了较大的成绩，但是采购成本改善 非一日一时之功，是需要不断推动，持续优化的项目，本文作者根据在 F 公司非生产性 物料采购部门多年的工作经验，尝试分析 F 公司在采购成本控制现状，以及仍存在的问 题，并结合国内外采购理论知识，给出改善的建议和方向。 作为制造业的典型代表，作者也期望对 F 公司的实际案例分析能够为其他相似类型 企业的成本改善提供参考和借鉴价值。II 关键词，采购，非生产性物料，成本控制III ABSTRACT Currently, domestic manufacturing enterprises are facing severe challenges. With the original cost advantages of “Made in China”,demographic dividends and preferential policies are gradually disappearing, enterprises are under heavy pressure of RMB appreciation, inflation and increasing cost of material，labor and taxation. In order to survive from this condition, manufacturing companies must pay attention to all aspects of business operations and enhance their comprehensive competitiveness. Procurement plays an important role in business management，the importance of procurement has long been recognized and concerned by entrepreneurs. But the influence of non-productive material procurement is often ignored because of its relatively smaller amount，diverse types and complicated management compared with productive materials. With the intensification of competition among enterprises, even the procurement cost advantage of non-productive materials has become a winning point that enterprises must pay attention to. The amount of expenditure for non-productive materials is quite large each year especially for large-scale manufacture, According to the manufacturing cost ratio and the conventional profit rate of the manufacturing industry, 1% savings of procurement cost is equivalent to a 10% increase in sales. Therefore, research on the procurement cost control of non-productive materials is also of great significance. The research object of this paper, F Company, is a Taiwan-funded manufacturing enterprise, which assembles iPhone for Apple under OEM model. The annual shipment number of iPhone is about 150 millions and the annual capital expenditure for non-productive materials is about 3 billion Yuan. The company has established a special procurement organization to handle these non-productive materials，they subdivide the non-productive materials into four categories: equipment, fixture, consumable and engineering, which are responsible by different purchasing teams. Along with the increasingly severe internal and external cost pressures faced by the company in recent years, the leadership’s attention to the procurement of non-productive materials has gradually increased, the head of the procurement department also took a series of positive measures to reduce cost and expenditure，and put cost control as the topIV priority of KPI indicator. Through years of continuous improvement, F company's cost control has made great achievements, but the improvement of procurement cost is not a one day work，it is a project that needs continuous promotion and optimization. Based on the long-term work experience in the non-productive material procurement department in F company, the author is trying to analyze the current situation and existing problems of F company's procurement cost control situation, and combined with domestic and foreign procurement theory, to give suggestions and directions for improvement. As a typical representative of manufacturing industry, the analysis of F company can provide reference for the cost improvement of other similar types of enterprises. KEYWORDS: Procurement, Non-production materials, Cost controlV 目 录 摘要...................................................................................................................................I ABSTRACT....................................................................................................................III 1 绪论................................................................................................................................1 1.1 研究背景与意义......................................................................................................1 1.2 国内外研究现状......................................................................................................2 1.2.1 国外研究现状...................................................................................................2 1.2.2 国内研究现状...................................................................................................4 1.3 研究内容、研究方法和创新点..............................................................................5 1.3.1 研究内容...........................................................................................................5 1.3.2 研究方法...........................................................................................................7 1.3.3 创新点...............................................................................................................7 2 非生产性物料采购成本控制的相关概念与方法........................................................9 2.1 非生产性物料采购成本控制的概念......................................................................9 2.1.1 非生产性物料及其特点...................................................................................9 2.1.2 采购成本控制.................................................................................................10 2.2 非生产性物料采购成本控制的方法....................................................................11 3 F 公司非生产性采购成本控制现状分析....................................................................17 3.1F 公司的非生产性物料采购现状.........................................................................17 3.1.1 采购品项的分类.............................................................................................17 3.1.2 采购组织分工与职能.....................................................................................18 3.1.3 采购人员概况.................................................................................................18 3.1.4 合格供应商.....................................................................................................19 3.2F 公司的非生产性物料采购流程分析.................................................................19 3.3F 公司非生产性物料采购成本控制的主要方法与现状.....................................21VI 3.3.1 F 公司非生产性物料采购成本控制方法......................................................21 3.3.2 F 公司已达成成本改善总结..........................................................................25 4 F 公司非生产性物料采购成本控制中存在的问题分析.......................................