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The Research On Improvement The Selection And Evaluation System Of Suppliers Of Huiteng Company

Posted on:2014-04-21Degree:MasterType:Thesis
Country:ChinaCandidate:L L JiaFull Text:PDF
GTID:2269330401455215Subject:Accounting
Abstract/Summary:PDF Full Text Request
Although the financial crisis has slowed down the global economic development, it also convinces people that industry is the real source to create wealth. Nowadays, the globe is just faced with the third industrial revolution, which is centered with ecological energy and digital manufacturing as well as characterized with the combination of internet, new materials and new energy. Wind power industry is the strategic emerging industry which is fundamentally developed by the government in the twelfth5-year plan. It develops well with the support of various government policies, of which Chinese wind power equipment manufacturers represented by Sinovel and Dong Fang Steam Turbine (DFSTW) begin to rise and stand in the leading position though in an unsmooth economic environment, and they make up a large share both in domestic and international markets. Because wind turbine blades are the core parts of the wind equipment, wind turbine blade manufacturing enterprises also booms with the booming of wind power industry. Avic Huiteng Windpower Company (Huiteng Company) is just the blade supplier for the first class wind power investment enterprises such as Sinovel and DFSTW. However, with the expansion of the scale of wind turbine blade market, the decreasing of costs, prices and profits, as well as the increasing fierceness of market competition, cost control becomes the key point on which the wind turbine blade manufacturers compete with each other, the selection of reasonable suppliers has been the emphasis of the current enterprises competitive strategies. The competitive focus has been transformed from the competition between enterprises and enterprises to the competition between supply chains and supply chains.Through a survey on various wind turbine blade manufacturing enterprises, the author finds that many enterprises are still adopting traditional purchase mode, and that these enterprises still have no scientific and effective management system about the assessment and selection of the suppliers. Therefore, this often results in these enterprises’ operation being disturbed by the external suppliers in the fields of finance, time, quantity and quality, and that they can not scientifically and reasonably control their own production space and product quality according to the needs of the market, and often be situated in a passive situation. Only through reasonable assessment of the suppliers, selecting the suppliers according to the company’s management objectives, and carry on collaboration and cooperation, can the current passive situation of the company be changed.It is just on these backgrounds that this paper chooses Huiteng Company as the representative of the wind turbine blade manufacturing enterprises, and does research on the selection and assessment of its suppliers. According to the past literatures, this paper will make an analysis on the material purchase and supplier management of Huiteng Company in the fields of product market, selection indicator of suppliers, purchase flow and cost composition, etc. It will also summarize the problems concerning the company’s selecting suppliers, reestablishes the assessment system for suppliers, and comprehensively discuss the weight and measurement indicators for the selection of suppliers. Finally, this paper will construct the chosen assessment indicator by using analytic hierarchy process, make cost assessment by using target costing and activity-based costing, and make related choice as well as scientific and reasonable purchase strategy recommendation according to the assessment; meanwhile, it will also make analyses and recommendations on the development and termination strategies of the cooperation between the company and the suppliers to improve Huiteng Company’s supplier selection and assessment system and provide references for wind turbine blade manufacturing enterprises.
Keywords/Search Tags:Supplier evaluation, Analytical hierarchy process, Target costing, Activity-based costing
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