作者韦维
姓名汉语拼音Wei Wei
学号2021000008191
培养单位兰州财经大学
电话18794430579
电子邮件ww990821@163.com
入学年份2021-9
学位类别专业硕士
培养级别硕士研究生
一级学科名称会计
学科代码1253
第一导师姓名孔陇
第一导师姓名汉语拼音Kong Long
第一导师单位兰州财经大学
第一导师职称教授
第二导师姓名曾明禹
第二导师姓名汉语拼音Zeng Mingyu
第二导师单位甘肃公路航空旅游投资集团有限公司
第二导师职称高级会计师
题名全程供应链管理服务模式下象屿集团供应链成本管理研究
英文题名Research on Supply Chain Cost Management of Xiangyu Group under the Full Supply Chain Management Service Mode
关键词全程供应链管理服务模式 供应链成本管理 降本增效 象屿集团
外文关键词End-to-end supply chain management service model ; Supply chain cost management ; Reduce costs and increase efficiency ; Xiangyu Group
摘要

 

《中国制造2025》指出制造业是我国实体经济最为重要的组成部分,制造业高质量发展是我国经济高质量发展的重中之重。在全球产业链短链化趋势下,中国产业链、供应链安全也面临严峻考验。各地产业集群协作能力较差,制造业企业采购、生产及销售环节均存在问题。制造业企业需求转变促使大宗商品物流企业由传统模式转型,探索新的服务模式。其中,象屿集团进行有益探索,综合服务模式入手,实现了由价差收益向综合服务收益的转型,增强了供应链各环节控制,实现了供应链的降本增效。在此背景下,象屿集团针对制造业客户,提出了全程供应链管理服务模式,在采购端将众多制造业企业虚拟化为一个协同工作的大型工厂,实现从原材料采购到产成品分销的全程管理服务。

文章以该模式为切入点,通过案例分析及比较分析法,从象屿集团原成本管理模式入手,分析客户需求变化及收益模式转变全程供应链管理服务模式的形成过程及特点并分析该模式下成本管理节点及内容,将其成本管理节点确定为采购、库存、物流及销售环节。而后分析各环节象屿集团的具体供应链成本管理途径,并通过相关数据分析得出该模式下象屿集团的供应链成本管理效果,验证其可复制性。

通过研究得出如下结论:第一,该模式下,象屿集团充分介入制造业生产核心环节,享有产成品货权,客户粘性融资成本低。第二,象屿集团作为大宗商品供应链企业,拥有强大的仓储及物流体系,其仓储及物流成本管理较强。第三,象屿集团整合了分散的下游客户,实现了以销定产,优化了全供应链的成本管理。总的来说,象屿集团通过该模式下的供应链成本管理实现了降本增效,该模式可复制性较强,已形成规模效应。基于其成功经验,对其他大宗商品供应链企业提出以客户需求为导向变更服务模式、依托自身资源构建服务体系及大规模复制成功的成熟模式以实现规模效应等启示,希望各大宗商品供应链企业借鉴该模式,更好地服务于制造业企业。

 

关键词:全程供应链管理服务模式 供应链成本管理 降本增效 象屿集团

英文摘要

Abstract

Made in China 2025points out that manufacturing is the most important component of our countrys real economy, and the high-quality development of manufacturing is the top priority for the high-quality development of our countrys economy. Under the trend of short-chain global industrial chains, Chinas industrial chain and supply chain security are also facing severe tests. The collaboration capabilities of industrial clusters in various regions are poor, and there are problems in the procurement, production and sales links of manufacturing enterprises.  The changing needs of manufacturing companies have prompted bulk commodity logistics companies to transform from traditional models and explore new service models. Among them, Xiangyu Group has made useful explorations, starting from the comprehensive service model, realizing the transformation from price difference income to comprehensive service income, strengthening the control of each link in the supply chain, and achieving cost reduction and efficiency increase in the supply chain. Against this background, Xiangyu Group has proposed a full-process supply chain management service model for manufacturing customers. On the procurement side, many manufacturing companies are virtualized into a large collaborative factory to realize the entire process from raw material procurement to finished product distribution.  Management services.

 This article uses this model as the starting point, through case analysis and comparative analysis, starting from the original cost management model of Xiangyu Group, to analyze the formation process and characteristics of the full supply chain management service model under the changes in customer demand and the transformation of the revenue model. And analyze the cost management nodes and content under this model, and determine the cost management nodes as procurement, inventory, logistics and sales links. Then the specific supply chain cost management methods of Xiangyu Group in each link are analyzed, and the supply chain cost management effect of Xiangyu Group under this model is obtained through relevant data analysis to verify its replicability.

The following conclusions are drawn through research: First, under this model, Xiangyu Group is fully involved in the core links of manufacturing production, enjoys the rights to finished goods, has high customer stickiness and low financing costs. Second, as a bulk commodity supply chain company, Xiangyu Group has a strong warehousing and logistics system, and its warehousing and logistics cost management is strong. Third, Xiangyu Group has integrated scattered downstream customers, achieved production based on sales, and optimized cost management throughout the supply chain. In general, Xiangyu Group has achieved cost reduction and efficiency improvement through supply chain cost management under this model. This model is highly replicable and has formed economies of scale. Based on its successful experience, it provides inspiration for other bulk commodity supply chain companies to change their service model based on customer requirement, build a service system based on their own resources, and replicate successful mature models on a large scale to achieve economies of scale. It is hoped that all bulk commodity supply chain companies can learn from it to serve manufacturing companies.

 

KeywordsEnd-to-end supply chain management service model; Supply chain cost management; Reduce costs and increase efficiency; Xiangyu Group

学位类型硕士
答辩日期2024-05-26
学位授予地点甘肃省兰州市
研究方向成本与管理会计
语种中文
论文总页数60
参考文献总数53
馆藏号0006097
保密级别公开
中图分类号F23/1112
文献类型学位论文
条目标识符http://ir.lzufe.edu.cn/handle/39EH0E1M/36748
专题会计学院
推荐引用方式
GB/T 7714
韦维. 全程供应链管理服务模式下象屿集团供应链成本管理研究[D]. 甘肃省兰州市. 兰州财经大学,2024.
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