TTK Links: Home Page | TTK Moodle | ÕIS
TTK/UAS Repository For Digital Teaching and Learning Resources

Toote omahinna vähendamine kanga hankekulude optimeerimise abil ettevõttes Seanil OÜ

Ärmpalu, Agnes (2014) Toote omahinna vähendamine kanga hankekulude optimeerimise abil ettevõttes Seanil OÜ. [thesis] [en] Optimization of Fabric Procurement Costs with the Aim of Reducing the Net Cost of the Product in Seanil OÜ.

[img] PDF - Published Version
Restricted to repository personnel only until 20 May 2017.

Download (1MB)
[img] Other (lihtlitsents) - Supplemental Material
Restricted to repository personnel only until 20 May 2017.

Download (51kB)

Abstract

Käesolevas töös leiti teoreetilistele materjalidele ja empiirikale tuginedes, et täiskasvanute voodipesude omahinna vähendamiseks ettevõttes Seanil OÜ tuleks eelkõige keskenduda kanga hankekulude opimeerimisele. Seda tuleks teha läbi tarnijate valiku, kuna tarnijatest olenev kanga hankekulu moodustab hetkel nimetatud ettevõttes 83-89% toote omahinnast ja on seega suurim omahinda mõjutav kuluartikkel. Koostöös ettevõttega selgitati välja potentsiaalsed uued tarnijad, Eesti kanga hulgimüüjate ja Pakistani kangatootjate hulgast, ning mainitud tarnijatelt kanga tellimisega kaasnevad hankekulud (kanga müügihind, millele lisanduvad tarne- ja lisakulud). Välismaised tarnijad valiti Pakistanist, kuna nimetatud riigi kangatootjate kontaktid on Seanil OÜ-l olemas, need koguti kangamessil Heimtextil 2014 osalejatelt. Lisaks on Pakistan üks suurimatest puuvillase kanga tarnijatest EL-i jaoks ning mainitud riigis on kanga hind statistiliste andmete põhjal tunduvalt madalam, kui teiste suurimate tarnijate puhul (EL-i kuuluvad riigid ja Hiina). Hankekulude väljaselgitamiseks saadeti potentsiaalsetetele tarnijatele nii Eestis, kui Pakistanis päringud, et teada saada kangaste ostuhinnad ning sinna juurde arvestati tarne- ja lisakulud kanga hankimisel. Käesoleva töö autor võrdles potentsiaalsete tarnijatega kaasnevaid hankekulusid omavahel ja praeguste hankekuludega, analüüsis näidete abil konkreetsete toodete omahinna muutumist tarnija muutmisel. Nagu käesolevast tööst selgus, siis Pakistani tootjatelt kanga tellimisega kaasnevad hankekulud on üldjuhul madalamad, kui kohalikelt tarnijatelt (vahendajatelt) kangast tellides. Kõige suuremat kulude kokkuhoidu ettevõtte jaoks võimaldab satiini tellimine Tarnijalt 4, kuna antud tarnija kanga kasutamine voodipesude tootmisel alandaks käesolevas töös toodud näite põhjal voodipesukomplekti hinda ligi 51%. Bjassist komplekti puhul oleks mainitud näite põhjal Tarnija 4 valimisel komplekti omahinna langus ligi 2%, mis näitab, et omahind alaneks, kuigi mitte oluliselt. Siiski satiini hankekulude märgatav alanemine kompenseeriks ka bjassi hankekulu väiksemat alanemist ja ettevõte võidaks rahaliselt Tarnija 4 valikuga. Seanil OÜ sooviks oli võimalusel hankida välismaistelt tarnijatelt kangast ühelt konkreetselt tarnijalt, et täis saada miinimumtellimuse piir. Eelneva põhjal võib väita, et kuluefektiivsuse seisukohast on ettevõttel kõige kasulikum vahetada oma praegused tarnijad välja Tarnija 4 vastu. Tarnija 4 kangaste kasutamisel alaneb täiskasvanute voodipesude omahind (bjassist komplekti puhul 2% ja satiinist voodipesukomplekti puhul isegi 51%) ning käesoleva töö eesmärk on saavutatud.

Abstract [en]

The main goal of profit-seeking organizations is to get profit return. In the pursuit of making a profit, it is important to use resources efficiently. For the company it is important to practise cost management: to understand, to analyze and to optimize costs. When optimizing the costs, the main intention is to achieve the proximate outcome to the company’s requirements and potentiality, while not making important concessions to company’s strategy based criterias, e.g. quality of raw materials. The topic of this thesis is „Optimization of fabric procurement costs with the aim of reducing the net cost of the product in Seanil OÜ“. The objective of this thesis is to decrease the net cost of the adults bedclothes in, which Seanil OÜ is manufacturing. For the company, it is important to lower the named cost in terms of competition. Manufacturing an equivalent product with lower net cost than the competitors, gives the company a competitive advantage. The price of the product consists of the net cost and the price margin. It is possible to use the price margin to reduce the blanket price at the expence of company’s profit, but in long term it is very important to eventually optimize the product net costs. Based on theoretical and empirical materials, the best way to do that is optimizing the cost with the largest share in product net cost - which is fabric procurement cost. Procurement cost consists of fabric sales price, cost of delivery and sometimes overhead expenses accrue e.g agent cost, customs duty. At present moment the fabric procurement cost in Seanil OÜ accounts for 83-89% in the product net cost. Current supplyers are located in the Baltic States, mostly in Estonia, and most of them are dealers not manufacturers. This thesis analyzes product pricing and cost optimization based on theoretical materials. Since the subject, that is being optimized in this thesis, is fabric procurement costs, choosing the potential suppliers and evaluating them is relevant. The method that is used for assessing the potential vendors is cost ratio method. This thesis deals with composing the price query for the vendors and operations related to shipping the fabrics, also costs that accompany this. The empirical part of this thesis analyzes formation and reduction of product net cost more accurately, from Seanil OÜ’s point of view. In collaboration with the company the new potential vendors were selected from among Estonian fabric dealers and Pakistani manufacturers. The procurement costs, for using each different chosen vendor, were ascertained. The first reason, why foreign suppliers were chosen from Pakistan, was that Seanil OÜ had enough contacts from that country, they were gathered from the international fabric fare Heimtextil 2014. In addition to that, Pakistan is one of the largest suppliers of cotton fabric for the EU (based on report, that was published by European Comission in the beginning of 2014) and based on the statistics the fabric price in the named country is much lower than in other major supplier countries - EU members and China. The procurement costs of potential suppliers were compared with each other and with the existing procurement costs. Examples about specific products (bedding sets) net cost changes, in relation to changing the suppliers, were analyzed by the author of this thesis. The analyze revealed that the procurement costs, associated with the Pakistani fabric manufacturers, are generally lower than in case of using local suppliers. Choosing the Supplier 4, allows the greatest cost savings for satin fabric. Using the named vendor’s fabrics would reduce the net cost of the satin bedding set about 51%. The net cost of the bedding set, that is made from sheeting, would be 2% lower than it currently is. However, a noticeable decrease in the procurement cost of satin compensates for the lower decrease of costs for purchasing the sheeting fabric. Since the net cost of the products would drop, which was the objective of this thesis, when choosing the Supplier 4, the author of the given thesis recommends Seanil OÜ to select the named vendor for the company’s new supplier. The results of this thesis can be practically used by Seanil OÜ. But the author also believes that the methods used in this study can be applied for other small manufactures in the field of textile, who have the same targets as Seanil OÜ has.

Item Type: thesis
Advisor: Maria Churakova
Subjects: Clothing and Textiles > Technology and Textile Science > Production of Textile Materials
Divisions: Institute of Clothing and Textiles > Resource Management in the Clothing and Textiles Industry
Depositing User: Agnes Ärmpalu
Date Deposited: 11 Jun 2014 12:07
Last Modified: 11 Jun 2014 12:17
URI: http://eprints.tktk.ee/id/eprint/792

Actions (login required)

View Item View Item