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1、摘要如今，市场竞争愈发激烈，企业要想在激烈的市场竞争中获取一席之地，必须首要解决生存与发展问题。成本控制是企业保持竞争优势的重要途径，有助于企业降低成本，然而成本控制也包含很多内容，在项目的采购管理中PMP的职责就是在采购范围确定的情况下权衡采购时间，采购成本和采购质量三角约束，其中采购成本控制是成本控制的重要内容之一。企业采购成本控制问题不容忽视，获取采购成本优势能够促使其在市场竞争中游刃有余。所以，对采购成本的影响因素及成本控制的研究是当前采购管理研究的重点领域之一。采购环节可为公司提供所需的各种生产经营物资与服务，在企业日常运转中占据重要地位。成都方来照明科技有限公司是一家电子企业，在金
2、沙博物馆展陈用光源项目中，采购成本占总成本的比例较大，因此，如何降低采购成本对于项目的成功意义重大。本文首先对国内外有关采购成本的研究成果进行了归纳总结，分析了采购管理、采购成本构成、采购成本控制理论以及解释结构模型（ISM）和层次分析法（AHP）相关理论，对研究的对象和使用的方法有了整体的把握。其次，根据对成都方来照明科技有限公司在金沙博物馆展陈用光源项目中采购成本控制的现状分析，结合对专家、采购部门经理访谈结果的梳理及相关文献的分析和总结，并基于所有权总成本控制理论，提出了影响采购成本控制的16个影响因素。然后，运用解释结构模型的相关理论和方法，分析采购成本控制影响因素之间的相互关系，确定
3、影响因素之间的层次结构，识别影响采购成本控制的直接影响因素和根本影响因素。接着以影响因素的层次结构为基础，运用层次分析法确定各影响因素的相对权重及总体权重大小。最终，通过对解释结构模型及层次分析法结果的分析，找到采购成本控制的重点和方向，并基于短期成本控制视角和中长期成本控制视角，分别提出成本控制建议。本文的研究方法以及研究成果对采购成本控制系统的研究具有一定的理论意义，对控制采购成本，促进企业经济效益，提升企业竞争力具有一定的现实意义和借鉴价值。关键词：成都方来照明科技有限公司，采购成本，ISM，AHP，控制建议ABSTRACT Nowadays, the market competitio
4、n is becoming more and more intense. In order to get a place in the fierce market competition, enterprises must first solve the problem of survival and development. Cost control is an important way for enterprises to maintain competitive advantage, which helps enterprises to reduce production costs.
5、 However, cost control also contains many contents, among which procurement cost control is one of the important contents of cost control. The problem of purchasing cost control of enterprises cant be ignored, and obtaining the advantage of purchasing cost can help them to be readily available in th
6、e market competition. Therefore, the research on the influencing factors and cost control of the purchasing cost is one of the key areas of the current procurement management research.The procurement process can provide the company with all kinds of production and management materials and services,
7、and occupy an important position in the daily operation of the enterprise. Chengdu FanglaiLighting Technology Co. Ltd. is an electronic company, and the proportion of purchasing cost accounts for the total cost. Therefore, how to reduce the cost of purchasing is of great significance for the steady
8、development of Chengdu Fanglai Lighting Technology Co. Ltd. This paper researches on the domestic and foreign related procurement costs are summarized, analyzed the procurement management, procurement cost, procurement cost control theory and the interpretation structure model (ISM) and analytic hie
9、rarchy process (AHP) theory, the research object and the method have an overall grasp. Secondly, according to the analysis of the current situation of Chengdu Fanglai Lighting Technology Co. Ltd. procurement cost control, combined with the analysis and summary of the experts, purchasing department m
10、anager interview results combing and related literature, and based on the total cost of ownership control theory, puts forward 16 factors influencing the purchasing cost control. Then, by using the related theories and methods of interpretative structural modeling, we analyze the relationship betwee
11、n the influencing factors of purchasing cost control, identify the hierarchical structure between influencing factors, identify the direct and influential factors that influence the cost control of procurement. Then, based on the hierarchical structure of the influencing factors, the relative weight
12、 and the overall weight of the influencing factors are determined by the analytic hierarchy process. Finally, by analyzing the results of interpretative structural modeling and AHP, we find the key and direction of procurement cost control, and propose cost control proposals based on the perspective
13、 of short-term cost control and the long-term cost control perspective.The research methods and research results in this paper have certain theoretical significance for the research of procurement cost control system, which is of practical significance and reference value for controlling procurement
14、 costs, promoting economic efficiency and enhancing competitiveness of enterprises.Keywords:Chengdu Fanglai Lighting Technology Co. Ltd., purchasing cost, ISM, AHP, control advice目录第一章绪论91.1 研究背景91.2 研究目的和意义101.2.1 研究目的101.2.2 研究意义101.3 国内外研究现状111.3.1 采购成本控制研究现状111.3.2 研究现状的总结分析141.4 研究内容和技术路线141.4.
15、1 研究内容141.4.2 研究方法161.5 论文可能创新点161.6 本章小结17第二章理论综述182.1 采购成本基本概述182.1.1 采购的概念182.1.2 采购的管理182.1.3 影响采购成本的因素192.2 采购成本控制理论192.2.1 采购成本概念192.2.2 成本控制理论202.2.3 采购成本控制的涵义202.3 解释结构模型（ISM）和层次分析法（AHP）理论综述212.3.1 ISM理论综述212.3.2 AHP理论综述222.4 本章小结24第三章金沙博物馆展陈用光源项目采购成本控制现状分析253.1 行业背景253.2 公司概况介绍253.3 成都方来照明科
16、技有限公司采购部门组织框架概况263.4 成都方来照明科技有限公司采购成本控制和采购活动现状分析273.5 成都方来照明科技有限公司采购活动管理过程中存在问题及原因分析303.5.1 照明产品的特殊性303.5.2 采购活动管理水平低30第四章金沙博物馆展陈用光源项目采购成本控制管理354.1金沙博物馆展陈用光源项目采购规划35 4.1.1金沙博物馆展陈用光源项目合同工作说明书36 4.1.2金沙博物馆展陈用光源项目采购方式的选择374.2 采购成本影响因素分析384.3基于ISM的采购成本影响因素层次关系分析384.3.1 构建因素间的邻接矩阵384.3.2 计算因素间的可达矩阵394.3.
