互联网技术的不断发展，增强了信息共享的及时性和透明性。随着国内金融行业的 竞争日趋激烈，以及信息共享带来的产品同质化，仅通过改善产品、提升服务的方式来 增强企业的盈利空间愈发困难。成本控制是企业实现盈利的核心环节，降低企业经营成 本、增大盈利空间成为企业管理者关注的问题。 本文所研究的A公司，是一家股份制综合金融公司的分支机构，为了提升营销成果， 公司用于激励的激励品不断增多，2019年上半年激励品的采购费用超过400万元，因此 对采购成本的控制也提出了更高的要求。集团公司推广安装电子采购系统之后，大额激 励品的采购均需通过线上采购系统来完成，虽然在一定程度上规范了采购流程，但是随 着激励品采购数额的不断攀升，其采购效率较低、采购成本控制力度不足的问题也逐渐 凸显出来。 本文在供应链管理、采购管理和成本控制相关理论的基础之上，以A公司激励品的 采购成本为研究对象，从当前A公司的采购现状和采购环境出发，综合分析出导致其采 购成本控制不力的四个问题：采购规划不科学、采购审批流程繁复、供应商管理粗放、 采购监管环节不力。本文从内部采购管理人员的视角出发，针对这些问题进行分析并提 出改善的方案和对策，期望通过对A公司的激励品采购成本控制的研究能够为其他同类 企业进行采购成本控制提供参考。 关键词：采购管理，成本控制，流程优化 III ABSTRACT ThecontinuousdevelopmentofInternettechnologyenhancesthetimelinessandtransparencyof informationsharing.Withtheincreasinglyfiercecompetitioninthedomesticfinancialindustryandthe homogenizationofproductsbroughtaboutbyinformationsharing,itisincreasinglydifficulttoenhancethe profitspaceofenterprisesonlybyimprovingproductsandservices.Costcontrolisthecorelinkof realizingprofitforenterprises.Howtoreducetheoperatingcostandimprovetheprofitspaceisthe concernofeveryenterpriseoperator. Companyastudiedinthispaperisabranchofajoint-stockcomprehensivefinancialcompany.In ordertoimprovethemarketingresults,thenumberofincentiveproductsusedbythecompanyisincreasing. Inthefirsthalfof2019,theprocurementcostofincentiveproductsismorethan4millionyuan.Therefore, higherrequirementsareputforwardforthecontrolofprocurementcost.Afterthepromotionand installationofe-procurementsysteminthegroupcompany,theprocurementoflargeamountofincentive productsneedstobecompletedthroughtheonlineprocurementsystem.Althoughtheprocurementprocess hasbeenstandardizedtosomeextent,theproblemsoflowprocurementefficiencyandinsufficient procurementcostcontrolhavegraduallyemergedwiththeincreasingamountofincentiveproducts. Basedonthetheoryofsupplychainmanagement,procurementmanagementandcostcontrol, thispapertakestheprocurementcostofincentiveproductsofcompanyaastheresearchobject,andfrom thecurrentsituationandenvironmentofprocurementofcompanya,analyzesfourproblemsthatleadtothe poorcontrolofprocurementcost:unscientificprocurementplanning,complicatedprocurementapproval process,extensivesuppliermanagement,procurementsupervisionenvironmentThefestivalisnoteffective. Fromtheperspectiveofinternalprocurementmanagementpersonnel,thispaperanalyzestheseproblems andputsforwardimprovementplansandcountermeasures.Itishopedthattheresearchonprocurement costcontrolofincentiveproductsofcompanyacanprovidereferenceandreferenceforothersimilar enterprisestoreduceprocurementcost. KEYWORDS:Purchasingmanagement,Costcontrol,Processoptimizationt V 目录 摘要...................................................................................................................................I ABSTRACT......................................................................................................................III 目录..................................................................................................................................V 1绪论...............................................................................................................................1 1.1研究背景及意义......................................................................................................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....................................................................................................3 1.3研究内容、研究方法和创新点..............................................................................4 1.3.1研究内容............................................................................................................4 1.3.2研究方法............................................................................................................5 1.3.3创新点与不足....................................................................................................5 2激励品采购成本控制相关理论.....................................................................................7 2.1基于供应链的采购管理理论..................................................................................7 2.2激励品及其特点......................................................................................................7 2.3采购成本相关理论..................................................................................................7 2.3.1采购成本概念....................................................................................................7 2.3.2采购成本控制方法............................................................................................8 2.3.3采购成本的影响因素........................................................................................9 2.4供应商管理相关理论..............................................................................................9 2.4.1供应商绩效管理................................................................................................9 2.4.2供应商分类评级..............................................................................................10 3A公司激励品采购现状分析........................................................................................13 3.1A公司概况及组织架构.........................................................................................13 3.1.1A公司概况.......................................................................................................13 3.1.2A公司组织架构...............................................................................................13 VI 3.2A公司激励品采购现状.........................................................................................14 3.2.1采购品类..........................................................................................................14 3.2.2采购流程与组织分工......................................................................................15 3.2.3供应商管理......................................................................................................16 3.2.4A公司采购成本构成及现状...........................................................................17 3.3A公司激励品采购成本的影响因素.....................................................................17 3.3.1公司内部流程和制度影响...............................................................................17 3.3.2A公司外部供应商环境影响...........................................................................19 4A公司激励品采购成本控制存在的问题....................................................................21 4.1采购申请响应速度慢............................................................................................21 4.1.1采购申请流程冗长..........................................................................................22 4.1.2重复审批..........................................................................................................22 4.2供应商管理粗放....................................................................................................24 4.2.1供应商筛选和认证机制薄弱..........................................................................24 4.2.2供应商评价体系不完善..................................................................................24 4.3采购规划流程不科学..........................................................