摘　要
自國際金融危機(jī)爆發(fā)以來，我國造船企業(yè)贏利空間急劇縮小，而生產(chǎn)、物資和管理等各類成本居高不下，在國際競爭愈加激烈的情況下，對譆@殺鏡目刂品淺Ｖ匾?。切实抓好疆?dāng)駒魴Чぷ鰨３值統(tǒng)殺揪赫撓攀疲竦媒蝦玫木瞇б媯詿械兔緣男問葡魯中榷ǚ⒄?，已经成为当前各船企的共识。脣嬞如此激翗I(yè)娜蚓赫?，硽⒕控制成为札W笠等〉鎂赫攀頻墓丶蛩兀曬撼殺菊莢齏笠底@@殺鏡�50%~70%，因此，控制采購成本對于我國造船企業(yè)的發(fā)展有著十分重要的影響。
本文在其他學(xué)者研究的基礎(chǔ)上，依據(jù)采購相關(guān)理論、造船企業(yè)物料細(xì)分理論和總擁有成本理論，分析了我國造船企業(yè)的現(xiàn)狀和在采購中存在的問題，對造船企業(yè)的采購物進(jìn)行分類，并提出不同采購物料應(yīng)采用不同的采購策略。
造船企業(yè)采購物料繁多而復(fù)雜，并不是所有的物料都適用總擁有成本模型。通過對造船企業(yè)采購物料的特征和TCO法的優(yōu)勢分析，根據(jù)物料細(xì)分法對造船企業(yè)的采購物料進(jìn)行分類，得出造船企業(yè)戰(zhàn)略型物料、瓶頸型物料和杠桿型物料可用總擁有成本模型進(jìn)行分析。
本文構(gòu)建了應(yīng)用于造船企業(yè)這一特殊制造業(yè)的采購總擁有成本模型，將原材料、船用設(shè)備和其他設(shè)備的采購成本分別從供應(yīng)商、訂單和產(chǎn)品層面進(jìn)行分析，量化采購成本，建立不同類型物料的采購總擁有成本模型，為造船企業(yè)的采購成本管理決策提供理論依據(jù)。并以S船舶有限公司為案例進(jìn)行了研究，應(yīng)用采購總擁有成本模型來為S公司選擇低成本的供應(yīng)商。
在總擁有成本模型的基礎(chǔ)上對造船企業(yè)采購全過程進(jìn)行成本控制，對于造船企業(yè)原材料的采購，采用招標(biāo)和議標(biāo)相結(jié)合的方式選擇供應(yīng)商；訂單層面盡量降低造船企業(yè)承擔(dān)的運(yùn)輸費(fèi)用，優(yōu)化采購流程，降低接收成本；產(chǎn)品層面，選擇恰當(dāng)?shù)牟少彆r機(jī)，享受供應(yīng)商給予的較高折扣，實行JIT采購，縮短庫存期和減少庫存數(shù)量。對于船用設(shè)備的采購，與上游供應(yīng)商密切合作，了解供應(yīng)商的資格和能夠提供設(shè)備的類型，將船東的需求與供應(yīng)商的產(chǎn)能快速結(jié)合；在訂單層面，降低運(yùn)輸成本，實行電子化采購，降低訂貨成本同時提高工作效率；在產(chǎn)品層面，主要注重供應(yīng)商的產(chǎn)品質(zhì)量和售后服務(wù)能力，降低安裝調(diào)試成本。

關(guān)鍵詞 總擁有成本；造船企業(yè)；成本控制；采購成本

Abstract
Since the international financial crisis, the profitability of China's shipbuilding enterprises dramatically reduced, while the production, management, and materials cost still kept high level. It has become the common view of the shipping enterprises that reducing cost, increasing efficiency, keeping the low-cost competitive strategy, and striving to reduce the pressure to achieve the expected economic benefits to ensure the shipbuilding’s development in downturn of the ship market. Cost controlling has become the most important factor for a shipbuilding enterprise to acquire the competitive advantage facing such intense global competition, and procurement costs account for the total cost of shipbuilding enterprises from fifty percent to seventy percent, so it had an important impact controlling procurement costs for the development of China's shipbuilding enterprises.
This paper based on the research of other scholars, analyzed the present situation of shipbuilding enterprise and the problems in purchasing management according to the theories of purchasing management, the subdivision model of materials and the theory of TCO, and then classified the purchasing materials in shipbuilding enterprise as well as proposed the different strategies to different materials.
Purchasing materials in shipbuilding enterprises were very complicated, not all which were applicable total cost of ownership model. Through analyzing the shipbuilding enterprises purchase materials’ characteristic and the superiority of TCO model, and according to the material subdivision method to classify the shipbuilding enterprises purchasing materials, we drew the strategic materials, bottleneck type material and lever type materials in shipbuilding enterprises were available to TCO model.
The paper constructed the TCO model used in shipbuilding enterprise which was a special manufacturing industry. The paper analyzed the purchasing cost of raw materials, marine equipments and other equipments from the supplier, order and product level, quantified the procurement costs, established the different TCO models to different types of purchasing materials to provide theory basis for shipbuilding enterprises purchase cost management decision. And finally, this paper took the S shipbuilding enterprise as an example to study and applied purchasing total cost of ownership model to choose low-cost suppliers for S company.
On the base of the total cost of ownership model, the shipbuilding enterprises control purchasing cost. When purchasing raw material, it selected suppliers adopting the tender and bid combination method; In the order level, shipbuilding enterprises minimize the undertook transportation fees, optimize purchasing process and reduce receiving costs; in the product level, select the appropriate purchasing time, enjoy the higher discount given by suppliers ,imply JIT procurement, shorten inventory period and inventory quantity. For Marine equipment procurement, shipbuilding should closely cooperate with suppliers, know the supplier qualification and the equipment types which can provide, combine the ship owner’s demand ..