Sujet : Comment améliorer et optimiser le processus achat-logistique afin de créer de valeur et améliorer la performance du service achat-logistique de l’entreprise?

THESE PROFESSIONNELLE  ACHATS ET LOGISTIQUE LOGISTIQUE INTERNATIONALE Diplôme visé – MBA COMMERCE INTERNATIONAL

Problématique : Comment améliorer et optimiser le processus achat-logistique afin de créer de valeur et améliorer la performance du service achat- logistique de l’entreprise.

Tuteur : M. Marc SINNASSAMY

 AUTEURS : Yingjiang Li  Shuang WU Diane BELLA MESSANGA

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SOMMAIRE INTRODUCTION ................................................................................................................................ 6

 .......... ........................... 6 Présentation de l’entreprise Réflectiv et des problèmes rencontrés problèmes rencontrés .....................................

I. II.

Contexte de théorie ......................................................... ............................. ....................................................... ...................................................... ........................... 6

III.

Recherche de la problématique  ..............................................  ......................................................................... ............................................. .................. 7

IV.

La délimitation ....................................................... ........................... ....................................................... ....................................................... .................................... ........ 7 La structure de rapport  ........................................................................................................... 8

V.

Chapitre 1 - CADRE ET CONCEPT THEORIQUE ...................................................................... 10 I. La mondialisation  ....................................................................................................................... 10 II. Délocalisation ...................................................... ........................... ....................................................... ........................................................ ........................................... ............... 11 III. La sous-traitance : arbitrage arbitrage le « faire » ou « faire faire » .  ............................................  ................ .................................. ...... 12 IV. Supply chain  ............................................................................................................................. 14 Chapitre 2 –  2 – L’ENVIRONNEMENT L’ENVIRONNEMENT DE L’ENTREPRISE : L’ENTREPRISE  : ANALYSE INTERNE ET EXTERNE .......................................................................................................................................... 15

 .......................................................................... ........................ 15 Présentation de l’entreprise et de son activité ..................................................

I. A.

........................... ....................................................... .................................................... ......................... 15 Histoire de l’entreprise.......................................................

B.

 ............................................................................ ................................ 16 Structure et organisation de l’entreprise ................................................

C.

.......................... .................................................... ......................... 16 Les produits et le marché de l’entreprise..................................................... 1.

Les différentes catégories de produits ...................................................... ........................... .................................................... ......................... 16

2.

........................... .................................................... ......................... 18 L’origine des produits de l’entreprise ......................................................  ................................ .................................. ...... 19 Les performances commerciales de l’entreprise l ’entreprise ............................................................

D. 1.

 ......................................................................... ....................................... ........... 19 Un chiffre d’affaires en régression .............................................

2.

 ............................ .............................. 20 Une augmentation des performances d’exportation ...................................................... .......................... .................................................... ......................... 20 L’environnement interne de l’entreprise .....................................................

E. 1.

Nature des produits ........................................................ ............................ ....................................................... .................................................... ......................... 20

2.

Quelles cibles pour les films adhésifs ? ..................................................... .......................... .................................................... ......................... 21

3.

Positionnement des produits ........................................................ ............................ ........................................................ ...................................... .......... 21

4.

La stratégie de distribution : modes, circuits et différents canaux de distribution ........ 22 Identification des points clés pour développement commercial  ..........................................  ................................ .......... 22

F. 1.

La chaîne de valeur et le fonctionnement f onctionnement d’organisation d’organisation de l’entreprise ....................... 22

2.

Le mix marketing ............................................................................................................... 23

3.

La force de vente : volume de vente et la part de marché ................................................ ............................ .................... 23

4.

La valeur ajoutée sur le fonctionnement et l’importance des achats et de logistique .... 25

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C.

Evolution des matières premières du marché du film adhésif  ......................................  .......... .................................. ...... 34

D.

Evolution commerciale du marché ....................................................... ........................... ....................................................... ................................. ...... 36

E.

Analyse du marché  ................................................................................................................. 38 1.

Analyse du marché –  marché  –  (5+1)  (5+1) forces de M. PORTER .................................................... ......................... ................................. ...... 38

2.

Diagnostic de l’environnement de l’entreprise Réflectiv : Réflectiv : analyse SWOT  ..................... 42

3.

Les facteurs clés de succès comme moyen de performance de la chaîne de valeur  ........ 43

4.

Rôle et importance du service achat-logistique dans la performance commerciale ...... 45

Chapitre III : ETUDE ET ANALYSE SERVICE D’ACHAT-LOGISTI QUE DE D’ACHAT -LOGISTIQUE L’ENTREPRISE EN COMPARANT AVEC DES LEADERS SELON DES DIFFERENTS CRITERES ......................................................................................................................................... 46

 ................................................ 46 Analyse du service d’achatd’achat-logistique de l’entreprise Reflectiv ............................................

I.

A. Fonctionnement du service achat logistique .................................................... ......................... .................................................... ......................... 46 B. Identifier des critères clés dans le processus d’achat-logistique d’achat-logistique ............................................. ................. ................................ 48 1.

Les coûts  .............................................................................................................................. 48

2.

La qualité ............................................................................................................................ 50

3.

Le délai ................................................................................................................................ 53 Problèmes rencontrés dans le management du processus d’achat et de logistique ........... 55

C. 1.

Problèmes de conformité :  ................................................................................................. 55

2.

Problèmes de paiement  ...................................................................................................... 56

3.

Problème pendant la livraison et transport  .............................................  ...................................................................... ......................... 56

4.

Problème de dédouanement .................................................... ......................... ....................................................... ........................................... ............... 57

5.

Rupture à cause de problème de fournisseur  ....................................................  ........................ ........................................... ............... 57 Effets des problèmes et des risques rencontrés  .....................................................  ......................... ........................................... ............... 57

D. 1.

 .......................................... .................... 58 Effet sur le coût d’achat et la qualité de produit ..............................................................

2.

 ............... ...... 58 Effet sur l’efficacité et la gestion de performance de chaîne de logistique .....................

3.

Effet sur la satisfaction de clients  ...........................................  ...................................................................... ........................................... ................ 58

4.

Effet sur la création de valeur  ........................................................................................... 58

E.

Eléments corrélatifs en lien avec les problèmes de l’entreprise ..................................... l’entreprise ................................................ ........... 59 1.

Processus d’achat du produit............................................................................................. 59

2.

............................. ....................................................... ................................. ...... 60 processus d’achat de transport .........................................................

3. Managements de relation fournisseur (fournisseur de produit et de solution de transport) .................................................................................................................................... 61 4.

Les risques potentiels ou imprévisibles pendant l’activité d’achat .................................  .................. ............... 61

II. Théorie d’achat : d’achat : logistique et des entreprises manufacturières en référence et étude de cas 62

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2.

Modèle d’achat ................................................................................................................... 66

3.

Efficacité et performance d’achat ..................................................................................... 68

4.

........................... .................................................... ......................... 70 Standardisation de processus d’achat ......................................................

C. Référence des entreprises industrielles agissant à l’ amélioration processus d’achat et de logistique ......................................................................................................................................... 71 1. Référence 1 —  1 —  cas  cas IKEA........................................................ ............................. ....................................................... ................................................ .................... 71 2.

Référence 2 : cas de Michelin ............................................................................................. 73

CHAPITRE IV : RECOMMANDATIONS ET DES SOLUTIONS POSSIBLES  ........................  ............. ........... 76

............................ ....................................................... ................................. ...... 76 Nos recommandations à l’entreprise........................................................

I. A.

........................... ...................................... .......... 77 Recommandation au niveau de stratégie d’achat.......................................................

B.

Recommandation au niveau tactique : processus d’achat (niveau tactique) ...................... 81

C.

recommandation au niveau d’opération d’achat (conseils pour des phases principales) .. 84 1.

Sourcing .............................................................................................................................. 84

2.

Sélection de fournisseur ..................................................................................................... 85

3.

Evaluation de performance des fournisseurs ..................................................... ......................... ........................................... ............... 85

4.

achat et suivi de logistique  ................................................................................................. 86

5.

management de relation fournisseur ........................................................ ............................. .................................................... ......................... 87

 .................................... ...... 87 II. Les apports apports de valeur d’entretien (synthèse de guide d’entretien) d’entretien) .......................................... A.

Société Aykow ....................................................... ........................... ........................................................ ....................................................... ...................................... ........... 87

B. Société Suning ...................................................... ........................... ....................................................... ........................................................ ........................................... ............... 89 CONCLUSION........................................................ ............................ ....................................................... ....................................................... ................................................ .................... 92 BIBLIOGRAPHIE ............................................................................................................................. 94

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REMERCIEMENTS

Pendant la réalisation de ce travail, nous souhaiterons adresser nos remerciements les plus sincères aux personnes qui nous ont apporté leur support et qui ont contribué aux idées pour la rédaction de cette thèse professionnelle.  Nous tenons d’abord à remercier notre tuteur de thèse Monsieur Marc SINNASSAMY SINNASSAMY pour  pour les conseils et cadrage apportés qui nous ont permis d’affiner et de  préciser le cadre cadre de thèse.  Nos remerciements s’adressent s’adressent également à Monsieur Jean -Charles DOLL pour son aide, son soutien, ses conseils sur des problèmes rencontrés dans le cadre de notre travail ainsi que la mise à disposition des supports d’information sur l’entreprise Réflectiv.  Nous exprimons exprimons ensuite ensuite nos remerciements aux différents professionnels qui qui nous ont accueilli accueilli dans le cadre d’inter views views pour la réalisation de notre guide d’entretien.  Nous souhaiterons remercier remercier enfin nos amis et nos proches pour leurs encouragements encouragements tout au long de la réalisation de cette thèse. Merci à tous et à toutes.

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INTRODUCTION

 Dans cette partie, nous présenterons l’entreprise  Réflectiv et les principaux problèmes auxquels l’entreprise est confrontée. Ensuite, nous aborderons la problématique, socle de l’ensemble des études et des analyses réalisées dans le cadre de cette thèse professionnelle.  Nous aborderons par la suite, les concepts théoriques en relation avec notre sujet de travail. S’en suivra une présentation de quelques exemples de processus d’achat. N otre analyse  s’achèvera par un ensemble de préconisations sur un processus d’achat le plus adéquat  possible pour s’adapter au mieux à la situation de l’entreprise  Réflectiv. Voilà ainsi présenté les grands axes sur lesquels s’articuleront notre thèse.

I.

Présentation de l’entreprise Réflectiv et des problèmes rencontrés

Réflectiv est une entreprise spécialisée dans le domaine des films pour vitrage, avec de

nombreux fournisseurs dans différents pays asiatiques. Depuis quelques années, le nombre d’acteurs présents sur le marché a considérablement considérablement augmenté et renforcer la concurrence. Dans ce contexte, le chiffre c hiffre d’affaires d’affaires tout comme la part de marché en valeur a reculé au fil des années. Pour redynamiser ses ventes et proposer des produits adaptés à son marché, l’entr eprise eprise par le  biais de son Directeur met désormais l’accent sur la recherche des fournisseurs asiatiques. Partant de ce constat, notre analyse portera principalement principalement sur l’étude du processu du  processuss d’achat de l’entreprise  l’entreprise  Réflectiv et sur les activités logistiques qui accompagnent le management des achats. Ce travail est réalisé dans le but de comprendre les problèmes auxquels l’entreprise fait face afin d’y apporter des pistes de solutions ; solutions  ; leviers qui pourront servir à améliorer le processus d’achat tout en contribuant con tribuant à performance des services achat et logistique. Le but de cette analyse est de faire des préconisations qui permettront d’améliorer l’efficacité de la chaîne au travers d’études d’études et analyses. analyses.

II.

Contexte de théorie

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l’entreprise Réflectiv. Réflectiv. En particulier, nous avons introduit la théorie de Weele (2010) pour la définition de processus processus d’chat et la théorie de Kraljic (1983) au niveau de stratégies d’achat. Ce sont deux théories que nous avons introduit principalemen pri ncipalementt dans notre thèse professionnelle. professionnelle.

III.

Recherche de la problématique

 Notre étude est dans le contexte de la performance perform ance commerciale de l’entreprise (le chiffre d’affaires) en diminution au cours des cinq dernières années. L’entreprise se L’entreprise  se concentre dans la rechercher et le sourcing des fournisseurs capables de lui fournir des produits fiables au meilleur rapport qualité-prix. C’est dans cet ordre d’idées que travaille le service d’achat d’ achat avec pour leitmotiv la satisfaction des exigences qualités recherchées par l’entreprise au meilleur rapport prix. Cependant, dans le management de sa achat , l’entreprise  l’entreprise  rencontré des problèmes avec ses fournisseurs et les transporteurs. Pour apporter des propositions concrètes à l’entreprise Réflectiv, nous avons soumis à quelques entreprises, deux questions essentielles relevant des problèmes typiques en matière d’achat que d’achat  que rencontre Réflectiv. Question 1 : comment assurer la qualité de l’activité d’achat et de logistique durant l’activité

d’achat ? d’achat ? Pour une entreprise qui est dans le domaine industriel, l’activité d’achat et de logistique qui représente une grande partie part ie de coût sur l’ensemble de coût total. Pendant l’activité d’achat, comment résoudre des problèmes que nous avons rencontrés, voire comment faire f aire pour éliminer ces problèmes ? De ce fait, nous voulons d’abord voir le processus d’achat de l’entreprise et lister des problèmes, puis l’importance est de trouver des causes de ces problèmes, et trouver des solutions pour assurer la qualité de l’activité d’achat. Question 2 :  comment optimiser un  processus d’achat  d’achat   et logistique pour améliorer la

 performance du service service des achats de l’entreprise ? l’entreprise ? Puis, nous voulons donner des conseils et des recommandations pour essayer de résoudre ces  problèmes, ainsi que nous voulons faire une une amélioration amélioration du du processus processus au niveau niveau de stratégique, tactique et opérationnel.

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ces activités n’ont pas n’ont pas seulement le but de diminution de coût, mais également, le processus  pertinent va apporter apporter des valeurs L’entreprise L’entreprise possède des nombres produits et des différents de catégories, nous ne pouvons pas traiter tous les produits achetés dans notre thèse, nous voulons donc classifier des produits selon la théorie d’achat afin de donner des conseils et des recommanda tions au niveau globale pour le processus d’achat.

V.

La structure de rapport

La structure de la thèse respecte ce processus pour la rédaction. Après l’introduction, nous voulons faire une analyse interne et externe au sein de l’entreprise afin d’avoir   d’avoir    une vision globale sur l’entreprise et ce domaine. Puis nous voulons concentrer sur le service d’achat de l’entreprise, nous voulons traiter des problèmes et des causes ainsi qu’ une introduction des théories et une analyse des cas. Enfin, nous voulons donner des conseils et des recommandations.

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Chapitre 1 - CADRE ET CONCEPT THEORIQUE I. La mondialisation

Cité pour la toute première fois dans le journal économique « The Economist » à la fin des années 1950, la mondialisation peut être définie comme un processus de développement  permettant des mouvements mouvements de biens et services ; de capitaux ou encore des mouvements mouvements d’hommes à l’échelle mondial. La mondialisation a donné lieu à de nomb reux travaux en sociologie, en politique, en économie, etc, tout en étant au cœur de nombreux débats. Aujourd’hui, la mondialisation fait référence au développement des interactions et à l'interdépendance des économies au niveau mondial 1. Cette définition plus générale sert en fait une base et permet à de nombreux courants de pensées puisse qu’ils s’inspirent d’elle pour construire au fonder des courants de pensées avec une dimension plus pertinente. Au-delà Au-delà de l’intérêt que revêt le concept de mondialisation, il y a d’une part la volonté de mettre en relief les différentes interconnexions qu’elle qu’elle crée dans le monde ; et d’autre part, la nécessité de comprendre les mécanismes qui entourent cette mondialisation (mouvement de capitaux, évolution culturelle, les migrations d’hommes, …) Certains chercheurs, adeptes de la mondialisation, font le constat d’une rupture avec le passé qui se traduit par l’évolution au fil des années des relations économiques mais aussi sociales qui étaient dans le passé plus interne, intern e, avec des connexions plus internes qu’externes . Dans la littérature l ittérature économique, les échanges internationaux sont fortement dominés par quatre grands courants de pensée qui prennent en compte dans leur analyse le pouvoir et le rôle accordés aux firmes ainsi a insi qu’aux États. Chez les mercantilistes par exemple, les relations internationales sont caractérisées par des situations conflictuelles. D’un point de vue économique, la mondialisation fait référence à un processus d’intensification des échanges en informations, biens et services, capitaux, etc. Bien que ce concept ne soit pas nouveau, la mondialisation est un phénomène dynamique qui évolue dans le temps. De nombreux déterminants déterminants permettent en effet effet de retracer les vagues vagues successives successives qu’a connu la mond ialisation, notamment :

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II. Délocalisation

La mondialisation consiste principalement à supprimer toutes les barrières pour la libre circulation des marchandises et des capitaux. Dans ce contexte, délocaliser pour une entreprise  peut être être un moyen rendre de renforcer sa compétitivité et de réaliser des profits sur sur des des marchés étrangers. La délocalisation est un phénomène phénomène de transfert, tr ansfert, souvent depuis des pays occidentaux vers des  pays qui ont des coûts de main d’œuvre plus faible. Il s’agit donc d’un transfert international qui va permettre à l’entreprise à l’entreprise de bénéficier de ce rtains avantages, tels que le niveau de capitaux ou des emplois. Ces avantages peuvent contribuer à diminuer les coûts de main-d’œuvre main-d’œuvre et permettre un environnement plus favorable pour la production ou encore de satisfaire les besoins de de développement technologiques. technologiques. Au niveau de la division division verticale de travail, la délocalisation se traduit par une segmentation du processus d’activité. La délocalisation a suscité l’intérêt de nombreux auteurs qui dans le cadre de le urs travaux ont  proposer des acceptations acceptations pour pour ce concepts. concepts. Le chercheur Jean Arthuis a défini la délocalisation industrielle comme : “ un processus qui consiste à séparer les lieux de production ou de transformation des marchandises des lieux de consommation.”

D’après Jean Arthuis, la délocalisation apparaît comme un phénomène plus global, il s’agit une séparation de ‘activité de production et de consommation entre deux zones différentes. différentes. Pour l’auteur, Alain Wisner, la décolonisation est perçue comm e : « un outil de transfert qui  fait interagir un émetteur et un récepteur. Dans Dans cet ordre ordre d’idées, le transfert devient devient caduc dès lors que le récepteur et l’émetteur ne partage pas le même langage de communication.  »

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davantage dans ces pays émergents. La délocalisation d’usines vers ces zones est source de destruction d’emplois dans les pays d’émetteurs.

Source : ministère américain du Travail, http://www.syti.net/Delocalisations.html Il existe également le risque de guerre commerciale, parce que le coût de main- d'œuvre et le coût de production sont faibles dans le pays de récepteur, dans ce ca s, l’exportation des produits ou des composantes vers le pays d’origine ou des autres pays similaire d’émetteur, il e xiste le

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Les cinq étapes de la sous-traitance :

Source: Trent, R.J and R.M Monczka (2003) Understanding integrated global sourcing,  International Journal Journal of Physical Distribution Distribution & Logistics Logistics Management, Management, 33 (7), 607-29.

L’avantage de la soussous -traitance n’est pas seulement de dérouler le travail du supply chain à l’échelle économique, mais aussi d’autoriser plus de flexibilité de processus en accédant à du matériel, des compétences, des technologies technologies qu’elle ne possède pas en interne. En outre, la sous traitance permet de se concentrer sur son cœur de métier surt out pour la recherche et développement à long terme, et de faire fai re une plus grande maîtrise de la qualité, des coûts et des délais de fabrication. La raison pour les entreprises qui ne veulent pas faire la sous-traitance est notamment pour  protéger leur droit droit de propriété intellectuelle et pour garder leur cœur de compétitions. Il y a encore le risque de perte de la qualité de produit lequel ne peut pas être êtr e engagée par l’entreprise.

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Le deuxième rappel, un montant de plus de 18 millions de jouets dans le monde entier, a été annoncé le 14 août. Les produits rappelés ont été principalement effectués par la société Industrial Light Early en Chine, un partenaire Mattel depuis 20 ans. Le troisième rappel, a annoncé le 4 Septembre, était pour 800.000 jouets, dont la plupart étaient des accessoires pour les poupées Barbie. Mattel a expliqué que le produit d'autres tests avaient indiqué qu'ils possédaient « niveaux inadmissibles » de la peinture au plomb. Les produits  proviennent de sept sept usines chinoises chinoises différentes. différentes. 



Cette troisième annonce avait incité l'Union européenne d'annoncer un examen en deux mois de jouet sécurité du produit concernant les jouets vendus dans l'UE, quelle que soit la source de leur fabrication. Toutes les entreprises ent reprises de la chaîne logistique complexe ont été confrontés aux mêmes coûts de pressions concurrentielles en Chine - la hausse des taux de salaires, une pénurie de main-d'œuvre main-d'œuvre qualifiée dans les provinces côtières, l'escalade de matériel et des matières  premières - dont certaine entreprise entreprise incite la motivation pour pour leurs fournisseurs de maîtriser les coûts Le choix de pays à sous-traiter est surtout les pays émergents (le BRICS) parce que le coût de fabrication et le coût de main d’œuvre sont faibles dans ces pays. Il faut savoir si l’entreprise doit fabriquer les produits par elle-même ou par les autres entreprises étrangères qui ont un frais de fabrication moins coûteux qu’elle. “ La meilleure solution est donc de mettre en place une véritable collaboration horizontale entre les différentes dif férentes entreprises. Les processus collaboratifs d'innovation partagée entre les différents acteurs. Il implique tous dans un projet et pour faire tous gagner en partageant de compétence et en augmentant la compétitivité. Des entreprises qui ont d'une relation verticale entre sous-traitant et donneur d'ordre devraient optimiser la relation et créer un véritable partenariat. ”

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les opérations aux f lux lux physique, et aux flux d’information, ainsi que dans certaines entreprises internationales, ils devraient également faire une coordination aux flux financiers.

Dans la supply chain, les fl flux ux sont de trois natures : -

Les flux d’informations ; Les flux physiques ; Les flux financiers.

Selon Hauguel P., l’auteur de l’ouvrage l ’ouvrage de “De la supply chain au réseau industriel”, il définit la supply chain comme “ la supply chain comprend toutes les activités associées à la transformation et à la circulation de biens et services- y compris les flux d’informations, depuis l'extraction des matières premières jusqu’au client final. ”

De la Logistique Logistique à la l a Supply Chain La logistique traditionnelle signifie qu'une activité de livraison de produit finis depuis l’usi ne  jusqu’au client. De De nos jours, elle elle est devenue devenue le concept concept de “supply “supply chain management”, management”, c’est c’est

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Référencés sous la marque  Réflectiv les produits sont distribués en France et à l’international, notamment en Europe Occidentale, en Afrique, au Moyen Orient et en Asie Pacifique.

B. Structure et organisation de l’entreprise

Au sein de son siège, Réflectiv compte plusieurs services services : -

Le service des ventes,  en charge de la commercialisation de ses produits en France et l’international. Le service export   qui vient en support au service des ventes, avec pour but d’accompagner d’accompagner les ventes à l’international l’i nternational.. Le service achat-logistique qui s’organise s’organise autour de la supply chain  et qui vise à distribuer les produits sur le marché international.

L’entreprise emploie 20 salariés qui travaillent. Compte tenu du développement à l’international de l’entreprise et du positionnement de ses produits sur le  marché européen et

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Catégories

Produits

Films décoratifs 

Décoration

Films de couleurs 

Exemples

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Polyvinyle Polyvinyle chlorite

Films couleurs Films décoratifs

Polyester

Matière de produits

Films couleurs transparent Films décoratifs Films miroir sans tain Films anti-chaleur Films de sécurité

2. L’origine des produits de l’entreprise

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nombreux de marchés étrangers. Au niveau de zone graphiques, son marché principal est le marché union européen, le marché Afrique et le marché de moyen Orient. Au terme de pays : ces principaux clients viennent de l’Espagne, Italie, Royaume -Uni, Gabon et Emirats Arabes Unis etc.

D. Les performances commerciales de l’entreprise 1. Un chiffre d’affaires en régression

Entre 2011 et 2013, l’entreprise a enregistré une baisse consécutive de son chiffre d’affaires sur trois ans. De 6,2 millions d’euros (2011), le chiffre d’affaires est passé a un peu plus de 6 millions d’euros en 2012 pour retomber à 5,9 millions d’euro s en 2013 : soit une régression de 4,52% du CA (entre 2011 et 2012) et 1,22% (entre 2012 et 2013) . Parallèlement, et sur la même  période, le résultat net de l’entreprise et le bénéfice net ont connu une forte diminution. Le  bénéfice net est est passé pa ssé de 1 010 000 € à 360 600 € soit une régression de 64,35%.

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D’après les données clés de l’entreprise (évolution des chiffres d’affaires, résultat d’exploitation, résultat net de l’entreprise Réflectiv), on constate la baisse du chiffre d’affaires et du résultat net de l’entreprise entre 2011 et 2013. Ces baisses peuvent peuvent s’expliquer en partie par la pression concurrentielle sur son marché. Egalement, entre 2011 et 2013, le contexte international est marqué par l’arrivée de nouveaux acteurs, principalement les grands groupes tels que  : 3M ,  Eastman Chemical Company, Johnson Johnson Laminating & Coating Inc.  etc., qui ont des filiales ou des acquisitions en Asie. De plus, certains de ces groupes possèdent des usines en Chine et  peuvent ainsi bénéficier de conditions avantageuses et autres privilèges que concède le pays d’implantation (joint-venture, (joint-venture, main-d’œuvre main-d’œuvre à low-cost , …). De plus, en raison du niveau de la concurrence sur son marché, l’entreprise Réflectiv a diminué ses prix tout en maintenant le niveau de qualité supérieure de ses produits. Cette stratégie justifie également le recul de compétitivité de prix de d e l’entreprise entre 2011 et 2013.

2. Une augmentation des performances d’exportation

Contrairement au chiffre d’affaires, les exportations ont connu une évolution positive entre au

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Sur le graphique ci-dessus, ci-dessus , on peut observer qu’en matière de supply chain, les produits chimiques relèvent en général d’une production de masse en grande quantité dans un soucis d’économies d’échelle comme c’est le cas pour de nombreuses industries comme l’agro alimentaire, l’industrie HighHigh -Tech ou encore l’industrie grand public. public . Les produits chimiques demandent aussi une technicité qui implique d’atteindre un seuil d’exigence qui d’exigence  qui doit être à minima dans la moyenne pour ce type de produits. En somme, les activités de l’industrie chimique sont des activités qui assez exige antes en matière d’achat  d’achat   et de logistique. Dans un contexte de mondialisation mais aussi de délocalisation, les entreprises optent souvent pour des unités de production dans des zones

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Un autre facteur clé de positionnement repose sur des produits toujours à la pointe de la technologie pendant le processus de fabrication. Le but est de faire évoluer des gammes des  produits en proposant proposant des nouvelles nouvelles gammes ou des produits produits pour des clients de de l’entreprise.

4. La stratégie de distribution : modes, circuits et différents canaux de distribution Mode de distribution

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Source : http://aidebtsnrc.com/diagnostic-strategique/

L’entreprise Réflectiv a instauré la plupart de  ces services selon la structure de la chaîne de valeur, sauf pour le service de ressources humaines. L’un des buts but s de l’entreprise l’entreprise est de rechercher la marge et pour et pour cela, l’entreprise peut recourir peut  recourir tout au long de son processus son processus d’achat et de logistique, a deux éléments : d’une part, l’augmentation du volume des ventes et d’autre  part, la création de valeur ajoutée. Au cours ces dernières années, la concurrence intrasectorielle est devenue devenu e de plus en plus forte, avec des conséquences sur la l’activité de

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Comme nous avons montré dans la partie de positionnement, des produits de Réflectiv se  positionne en face de ses clients avec une caractéristique de bon rapport de qualité-prix, qualité -prix, cela veut dire que l’entreprise toujours cherche à offre des  produits à des coûts inférieures en face de concurrents pour avoir un prix de vente compétitifs sur le marché, mais en même temps une  prestation de produits produits de bonne qualité, qualité, car des produits sont dans un série de haut haut de gamme.  Nous avons avons évoqué dans dans la partie p artie de performance de l’entreprise, il existe une dégradation des  performances commerciales pendant ces années à cause cause de la féroce concurrence sur le marché, le volume et la valeur de vente ont subi une baisse pendant ces années. années. L’entreprise est en train de chercher à l’exploiter l’explo iter son marché extérieur, et le volume et la valeur d’exportation ont une

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cela dépend du coût de production ainsi que le coût d’achat des produits semi-fini qui est en  provenance des fournisseurs fournisseurs internationaux. internationaux. Autrement dit, en fonction de situation actuelle de l’entreprise, la caractéristique de bon rapport de qualité-prix quali té-prix pourra dégager de la performance commerciale au niveau de l’activité de service de vente et d’exportation, mais le chiffre d’affaires de l’entreprise a une baisse pendant ces années. D ans ce contexte, l’entreprise toujours pense à chercher des fournisseurs qui peuvent fournir des produits moins chers pour diminuer le coût d’activité pendant le processus d’achat et de logistique. En globale, pour augmentation la performance commerciale de l’entreprise, d’une part, nous faire accroître le volume volume de vente en obtenant plus de valeur, d’autre part, l’entreprise

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A. Présentation générale des films pour vitrage

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Depuis 2014 à la tendance porte plus sur l’utilisation l’utili sation des nanomatériaux  et sur les nano

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l’Inde. Des fois, les entreprises se créent une filiale pour la fabrication en Chine , à la Coré du

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De l’esthétique : :  les films peuvent être teintés et rendus plus ou moins opaque pour

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3. Managements de relation fournisseur (fournisseur de produit et de solution de transport) a) Au niveau de communication

Souvent, certains problèmes de différés de livraison et de non-conformité sont en lien avec la mauvaise qualité de communication entre l’entreprise et des fournisseurs. De plus, sur le  processus d’achat d’achat et de logistique ainsi que l’approvisionn l’ approvisionnement, ement, des nombres des acteurs ont  participé pour réaliser une activité d’achat. Dans ce cas, la suivie de commande et des acteurs  prenants est importante, car l’acheteur doit assurer que ces parties prenantes, c’est à dire le fournisseur, l’opérateur de chargement, agence de logistique, transitaire et transport, la douane,  peuvent bien comprendre comprendre et suivre suivre des informations et des indications. indications. b) au niveau de gestion de relation avec des fournisseurs

L’entreprise dispose plusieurs fournisseurs fourniss eurs dans les différentes zones de marché, la gestion de la relation avec ces fournisseurs est une partie importante dans l’activité d’achat et de logistique. Concernant certains problèmes de non-conformité que nous avons évoqué dans la partie  précédente, ils s’agissent de travail de gestion de relation avec eux, même la gestion de conflit avec des fournisseurs existants, également comment évaluer la performance de fournisseurs et faire une coopération pour long terme, ce sont tous en lien avec la gestion de relation avec des fournisseurs. c) au niveau de sourcing et de sélection des fournisseurs

Dans le service d’achat quotidien, l’entreprise également pense à cherche et trouver des nouveaux fournisseurs pour le but de mieux répondre le besoin des produits existants et des nouveaux produits. Dans ce contexte, l’enjeu est que comment cherche et trouver le fournisseur  pertinent, par quel moyen pour l’évaluation de fournisseur et sous quel critère de sélection de fournisseurs devient une mission plus importante.

4. Les risques potentiels ou imprévisibles pendant l’activité d’achat

Dans la partie précédente, nous avons évoqué le risque de change pendant le processus d’achat international, comme la taille de l’entreprise n’est pas assez grande, l’arbitrage ou l’élimination le risque de change et des autres risques sont également une part que nous voulons traiter.  Nous avons identifié des éléments importants dans le processus processus d’achat d’achat et de logistique, qui ont un lien avec ces problèmes que l’entreprise rencontre en réel. Nous voulons étudier dans la  partie suivante pour trouver des solutions possibles en prenant des études des cas référentiels. Des études vont essayer de répondre ces éléments élément s clés dans le processus d’achat et de logistique logisti que  : - Comment ils font pour améliorer le processus d’achat ? Comment ils font pour mesurer et contrôler des problèmes pendant le processus

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- Comment ils éliminer ou arbitrer des risques potentiels en lien avec l’activité d’achat ? En résumé, si nous appliquons les méthodes causes-effets pour analyser ces problèmes, nous  pouvons globalement savoir des causes causes qui viennent ces aspects : processus processus d’achat ; personnel ; personnel dans le service d’achat et de logistique ; le management de relation des fournisseurs et coordination interne avec des autres services.

II.

Théorie d’achat  : logistique et des entreprises manufacturières manufactu rières en référence et étude de cas

A. Rôle et fonction d’achat et de logistique au point de vue de supply chain « La logistique est la l a gestion efficace des flux f lux physiques et d'informations d'une entreprise, de  façon à satisfaire le client c’est à dire lui livrer le bon produit, à l'endroit voulu, au moment voulu, au prix voulu. »

Toutes les entreprises ont besoin d ’une série de solutions pour supporter la bonne fonction de l'entreprise. Il s'agit des aspects suivants : Recevoir les commandes Gérer les stocks Planifier la production S’approvisionner S’approvisionner chez les fournisseurs Aujourd'hui toutes les tâches représentent des processus logistiques qu'il permet de rationaliser  pour améliorer la compétitive compétitive de l'entreprise. l'entreprise.

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l'origine du problème et le supprimer. La démarche logistique globale sera également liée à la démarche qualité dans le sens où celle-ci vise à améliorer les processus et les façons de faire. La logistique, prise dans son acception la plus large, a principalement pour mission de maîtriser et d'optimiser les flux physiques physiques depuis les fournisseurs jusqu'à ses clients. L’activité d’achat est une étape importante dans l’ensemble de supply chain, car cette activité assure la performance de production de l’entreprise. De nos jours, l’activité d’achat est évoluée depuis un rôle de support au celui de supply management.  Cette activité fait une garantie de diminution de coût de production et augmentation de performance de l’ensemble d’activité de supply chain.

B. Cadre théorique en achat 1. Processus d’achat

Souvent, il existe beaucoup des études en traitant du comportement d’achat, généralement, ils concentrent sur l’aspect de comportement d’achat, ce n’est pas d’une vision globale dans l’industrie. Concernant la théorie de processus d’achat dans le domaine i ndustriel, des nombreux des chercheurs ont étudié sur ce sujet, avant de proposer des solutions pour l’entreprise, nous voulons d’abord traiter certains théoriques d’achat. a) Modèle de Robinson et Faris

Ce modèle défini de différentes étapes d’achat qui a dapte des différentes situations. Ils définissent et classent les différentes étapes du processus d’achat comme suivant  :

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Cela est un modèle au niveau stratégique et il implique l’activité d’achat. Mais il ne met pas le fonctionnement d’achat dans le cœur d’activité. cœur  d’activité.

b) modèle de processus d’achat défini par Weele

Le processus Le processus d’activité d’achat d’achat et des parties parties prenantes (source ( source : van Weele,2010) Selon Weele, il définit systématiquement systématiquement l’activité d’achat, et il i l a marqué le lien entre des différentes fonctions. En particulier, selon la théorie de Weele, nous pouvons bien distinguer certains termes qui ont une relation avec l’achat. Ils ont présenté dans les suivantes : -

Le service d’achat (purchasing function)   : ce sont des missions principales dans le  processus d’achat. Depuis la détermination des spécifications jusqu’à l’évaluation des fournisseurs et des produits d’achat. - Pendant le processus d’achat, il divise en deux grandes  parties : la première partie est l’achat au niveau tactique ; puis deuxième partie est d’opération d’achat. Dans la première  partie, il contient trois étapes étapes : la détermination de spécification, sélection des fournisseurs et négociation de contrat ou contractualisation. Dans la deuxième partie, il compose en trois étapes : passé la commande, appel de livraison et suivie de livraison et gestion de fournisseurs. - Sourcing : c’est la phase de recherche et des pré -sélections des fournisseurs. C’est important d’évaluer et choisir le fournisseur pertinent. -  procurement ( supply): cette partie est différente de la partie de sourcing. Ces étapes de commande, d’appel de livraison et logistique ainsi que suivi de commande et évaluation sont composées pour le procurement.

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Le processus Le processus d’achat (source (source :  : van Weele,2010)  Les différentes activités au sein de l'achat sont clairement liées et dépendantes les uns des autres, et ils peuvent être organisés dans un processus où il est implicite qu'ils ont lieu après l'autre dans le temps  (van Weele, 2010).

Selon van Weele (2010), le processus proces sus d’achat ( buy) peut être défini défi ni comme le tableau au-dessus. Cela est un processus complet pour l’activité d’achat, ce dernier a un lien avec le service de marketing au niveau de la phase de définition défi nition de besoins. Puis les deux prochaines phases sont des missions principales d’achat, c’est à dire la phase de présélection de fournisseurs et la phase de négociation, contractualisation et commande. Puis ces deux dernières phases ont un lien li en avec le transporteur, le logisticien externe et le management des relations des fournisseurs. Pendant le chaque phase, il existe des tâches différentes à accomplir. Egalement, il existe des supports pour cadrer des missions. Tel que la définition des spécifications, l’objectif pour la sélection de fournisseurs, le contrat d’achat, le bon de commande, la liste de fournisseurs et la fiche d’évaluation des fournisseurs.

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2. Modèle d’achat

Source: (strategy) complexity, complexity, based upon the portfolio model of Kraljic (1983) L’idée du modèle de Kraljic est que des différentes stratégies devraient en face de marché d’approvisionnement, d’approvisionnement, car des fournisseurs ne sont pas une partie de l’entreprise, et leurs intérêts ne sont pas tout à fait la même que ceux- ci de l’entreprise qui fait l’achat. Cela veut dire que les différentes stratégies d’achat devraient tenir en compte l’équilibre de pouvoir entre l’interne l’i nterne de l'entreprise et le pouvoir de fournisseurs au niveau de relation rel ation entre les parties et des articles achetés. Selon le modèle de Kraljic, il prend deux facteurs qui décident les quatre différents types de stratégies d’achat d’une entreprise. Une part est de faire atteindre l’équilibre de pouvoir entre ces deux parties, l’autre partie est de réduire le risque d’achat. Ceux -ci sont : -

L’impact stratégique des achats sur le résultat et la  performance : cela implique le coût des matériaux, l'impact sur la rentabilité, le volume acheté ou le pourcentage du coût total de l'achat. Il implique aussi l’impact sur la croissance et la performance d’achat et de l’entreprise. - La complexité du marché de l'offre qui impacte sur le l e risque d’achat. Il peut être déterminé  par la disponibilité disponibilité des des produits et des fournisseurs, fournisseurs, la structure structure du marché, d tériaux

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dimensions. En utilisant ces critères, l'entreprise répartit tous les articles achetés dans les catégories indiquées et discerne ainsi : -

L’article de L’article de routine (non-critical product ) : il a un faible impact sur le bénéfice, le risque d’offre faible. Par exemple, des produits comme acier, charbonn e, des matériaux d’office. Les produits non critiques ne causent pas de problèmes dans la chaîne d'approvisionnement, parce que la plupart des articles qui ont une grande base de fournisseur et le coût de l'article est est généralement faible. Les exigences de ce groupe sont d'avoir un processus d'achat efficace et optimale, ainsi que la réflexion sur la normalisation des produits, les volumes de commandes, et en réduisant le nombre de fournisseurs. - L’article stratégique L’article stratégique ( strategic product ) : fort d’impact sur sur profit, l'offre risque élevé. Ce sont généralement des matériaux à forte valeur. Les produits stratégiques sont à la fois d'une importance stratégique, ainsi que difficile à gérer. Concernant ce genre de produit il exige de spécifications élevées avant l ’achat et demande une collaboration entre le fournisseur et l’acheteur, parce que des fournisseurs ne sont pas nombreux dans le marché et des articles d’achat qui représente une partie importante dans le prix de revient de  produit finis. - L’article de “goulet” ( bottleneck product ) : il a un faible impact sur la bénéfice, l'offre risque d’offre élevé. Tel que le catalyseur, puce ou micro-puce. Les fournisseurs pour cette catégorie de produit sont généralement limités, par conséquent, un risque d'approvisionnement relativement élevé. Ils peuvent être difficiles à gérer : la valeur du  produit est faible en termes monétaires, par exemples des équipements de pièces de rechange. Un problème avec ce genre des produits est le rôle dominant de fournisseur vers l'acheteur. Cela peut entraîner un mauvais service, comme dans longs délais de livraison et les prix élevés. Afin de garantir les bons volumes entrepris devraient réfléchir sur le contrôle des fournisseurs, la sécurisation des stocks et la création de plans de sauvegarde. - L’article de L’article de levier ( leverage product ) : fort impact sur la rentabilité, risque d’offre faible grâce aux nombreux fournisseurs existants sur sur le marché. Tel que le moteur électrique, le matériel informatique. Les produits à levier sont relativement faciles à gérer. Ils sont généralement achetés en grandes quantités et à des qualités standard, mais la valeur de leur part dans le produit final est élevée, par conséquent, les variations de prix impliquent une forte influence sur le prix de revient du produit final. Pourtant, ils peuvent être achetés auprès de plusieurs fournisseurs et le coût du changement de fournisseur est faible. fai ble. Cela indique qu'il existe une opportunité pour l'entreprise de se concentrer sur par exemple appel d'offres, cibler les prix et la substitution de produits et de montrer son pouvoir d'achat.

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en gardant les valeurs à long terme et la réduction des coûts de performance désavantageuses. Il dépend de partage et de visites sur les sites des informations cohérentes. -

Les stratégies pour les produits de goulot d'étranglement devraient être concentrées sur l'obtention d'une continuité de l'approvisionnement, cela peut être à un coût supplémentaire, mais sans ces produits en stock, le coût e st généralement plus élevé. Les activités pour les produits de goulots d'étranglement sont l'optimisation des stocks de sécurité. La réduction de la dépendance envers les fournisseurs par la recherche des  produits alternatifs peut peut également une une façon pour pour diminuer le risque.

-

La stratégie pour les produits à effet de levier l evier peut se concentrer sur l'identification valeur  particulière du produit ajouté, ainsi que son volume, pour être en mesure de réduire les coûts des matériaux. L'appel d'offres crée une concurrence entre les fournisseurs, les fournisseurs sont interchangeables. Il est important d'examiner en permanence le marché, ce qui se traduit également par le fait que des nouveaux fournisseurs s’impliquent, qui oppose les accords de prix entre les fournisseurs actuels.

3. Efficacité et performance d’achat

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Key areas of purchasing performance measurement (Source : van Weele, 2010) a) Définition des termes : l’efficacité et l’efficience

Pour révéler les caractéristiques de l'efficacité et l’efficience d'achat, il est nécessaire de regarder la performance achats. Selon van Weele (2010), l'achat de la performance est la combinaison de l’efficacité d’achat et de l’efficience d’achat. L’efficacité L’efficacité d’achat : « : « [...]  La mesure dans laquelle, en choisissant un certain plan d'action, un but ou d'une norme établie précédemment précédemment est satisfaite  ». L’efficience d’achat : «  «  [...]  La mesure dans laquelle la fonction d'achat est en mesure de réaliser ses objectifs prédéterminés au sacrifice d'un minimum de ressources de l'entreprise, à savoir les coûts ". (Van Weele, 2010)

Un système de mesure du rendement peut se concentrer soit en termes de réduction des coûts soit en termes de diminution des délais de traitement t raitement des commandes (Jander & Seshadri, Seshadri, 2001). Efficacité et efficience signifient des capacités différentes et cela laisse un compromis entre les deux. Les entreprises qui sont plus axés sur l’efficience focalise f ocalise vers la prise de décision fondée sur les les coûts, la productivité et l’investissement, l’investissement, tandis que ceux de l'efficacité l 'efficacité axée prendre des décisions construites sur la qualité et la valeur. Par conséquent, il est important de trouver le  bon équilibre entre efficacité efficacité et l'efficience, l'efficience, qui qui est déterminée déterminée par exemple exemple secteur secteur d'activité et des stratégies choisies.

b) mesure l’efficience d’achat

Dans la figure, qui montre que les mesures peuvent être à la fois financière et non financière. Parmi les quatres dimensions de la figure : - Prix / coût, - Produit / qualité, - La logistique - Et l'organisation  Nous voyons voyons que ce sont sont les facteurs organisationnels organisationnels qui déterminent déterminent l’efficience d'achat. La La dimension prend en compte les ressources les plus importantes qui sont nécessaires pour atteindre les buts et objectifs de la fonction d'achat. Ceux-ci sont :

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4. Standardisation de processus d’achat a) l’un de modèle de standardisation : modèle PDCA

PDCA appelle aussi la roue de Deming, cela est une méthode de gestion de la qualité, qui dit Plan-Do-Check-Act. Cette méthode contient quatre étapes, l’action est fonctionnée séquentielle, l’une après l’autre, et finalement il réalise un cercle vertueux et fait une amélioration sans cesse pour une produit ou un projet en l’ensemble par une standardisation des actions. - Plan : c’est la phase de préparation et planification. -  Do : dans cette phase, la mise en œuvre des actions selon le plan. - Check  : : nous faisons un contrôle des actions et vérification des résultats réalisés. -  Act   (ou Adjust) : c’est la phase de reformulation et amélioration pour le prochain lancement. b) Lignes directrices pour pour les achats et les approvisionnemen approvisionnements ts par ISO

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Ce système de pilotage d’activité d’achat exige : -

Une direction de la politique par le directeur de l’entreprise, Une définition de politique d’achat qui est adéquate avec la politique générale de l’entreprise, Dans le service d’achat, il devrait bien élaborer une stratégie d’achat puis défini l'objectif, l 'objectif, la responsabilité, le planning etc. Puis le service d’achat a mise en place une application de la stratégie selon le plan d’action et des indicateurs pour mesurer l’avancement de projet d’achat, Finalement, Finalement, quand un projet d’achat est terminé, le service d’achat devrait faire une évaluation des fournisseurs, des performances et des apports pour une amélioration pour le prochain projet.

C. Référence des entreprises industrielles agissant à l’amélioration processus d’achat et de logistique 1. Référence 1 : cas IKEA

« La chaîne d'approvisionnement de IKEA a une propagation mondiale avec la croissance des ventes et des achats dans toutes les grandes régions du monde. Ce qui rend sa chaîne d'approvisionnement très complexe est que ses magasins sont répartis dans de nombreux  pays, qu'il a 1220 fournisseurs dans dans 55 pays faisant son mobilier et que les magasins sont fournis à partir de 31 centres de distribution centraux dans 16 pays différents ou directement auprès des fournisseurs. » [Sources : http://www.staffs.ac.uk/schools/busines http://www.staffs.ac.uk /schools/business/resits/pos s/resits/postgrad/Internationa tgrad/InternationalSupplyChainMg lSupplyChainMgmtI  mtI 

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Les travaux d'achat sont répartis entre quatre agents commerciaux, soutenus par 31 bureaux des services commerciaux dans 26 pays. Cela signifie qu’IKEA est toujours proche de ses fournisseurs, ce qui est une façon de créer de bonnes relations d'affaires entre les entreprises concernées. Les employés du bureau de service commercial peuvent peuvent faire des visites fréquentes aux fournisseurs et suivre le processus de production de près, ce qui permet de tester les nouvelles idées et d'effectuer régulièrement les contrôles de qualité. La Chine est le premier pays d'achats mondial dans la liste d'achat de l'IKEA. Malgré la majorité de produits (66%) sont achetés auprès de fabricants en Europe, la Chine est le pays unique le  plus grand pour pour l'achat. Voilà le tableau tableau de top 5 pays d’achat : ➔ ➔ ➔ ➔ ➔

CHINE 18% POLOGNE 12% SUÈDE 9% ITALIE 7% ALLEMAGNE 6%

Comment réalise-t-il IKEA sa stratégie de prix le plus bas ? Il fabrique les produits best-selling via nombre de fournisseurs différents. Il est essentiel d'optimiser la production potentielle et de concentrer les volumes afin d'obtenir des prix bas. Grâce de la l a gamme d'IKEA est pareil dans le monde, c'est possible de commander un grand volume de produits. Egalement, IKEA a développé une variété d'outils pour aider ses acheteurs à trouver les meilleurs fournisseurs. IKEA achète aussi des matières premières et la quincaillerie, qu'elle vend ensuite aux fournisseurs d'IKEA. Les accords à long terme donnent des prix plus bas. Les volumes plus grands signifient les prix  plus bas. L'objectif est d'avoir les prix plus bas encore que les prix déjà bas. Pour être faisable, IKEA signe les contrats à long-terme avec ses fournisseurs qui permet de faire les investissements nécessaires et d'assurer l'approvisionnement des matières premières sur une longue période de

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organisation de la planification centralisée, de la qualité des données et de l'utilisation l 'utilisation du support de logiciels de pointe.

 IKEA Suppliers Suppliers in Focus [Source: www.staffs.ac.uk/schools/busines www.staffs.ac.uk/sch ools/business/resits/pos s/resits/postgrad/InternationalSupp tgrad/InternationalSupplyChainMgmtIKEACas lyChainMgmtIKEACaseSt  eSt  udy.pdf ]] udy.pdf 

IKEA est une société de vente au détail orienté vers la production. Les fournisseurs fournisseurs peuvent attendre de IKEA : - Pour être fiable, - D'adapter nos produits à la production, - Contribuer à une production efficace, - Pour prendre soin de l'environnement, - Soutenir les techniques t echniques d'économie d'économie mateérielles et de l'énergie, l 'énergie, - De prendre un point de vue clair sur les l es conditions de travail, - De respecter les différentes cultures, - D'avoir des conditions commerciales claires et mutuellement m utuellement convenues. convenues.

2. Référence 2 : cas de Michelin Mi chelin

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● une visite d’un ou plusieurs sites du fournisseur, ● un essai sur un site du groupe Michelin. (rapport principles d’achat Michelin, 2015) Si le fournisseur est sélectionné, il doit engager certaines règles, nous faisons une résumé des ces règles est que le fournisseur doit : ● ● ● ●

satisfaire au questionnaire d’évaluation, appliquer un système de management de la qualité, tel qu’ISO 9001, ou ISO 14001, informer préalable des modifications, accueil sur site pour un audit.

b) qualité d’achat  La qualité des des produits et services services destinés aux clients de Michelin, Michelin, priorité priorité absolue du Groupe, est largement conditionnée par celle des biens et des services achetés par Michelin. -- Référence du métier, principes des achats Michelin, 2015

Le principe est que Michelin exige impérativement la sécurité et la qualité des achats des biens et des services afin de destiner au son clients. Pour la réalisation de la qualité d’achat, Michelin met deux aspects de démarches pour assurer la qualité d’achat: -

agrément produit marche courante

i. agrément produit Au niveau de démarche d’agrément de produit, il contient deux étapes, le premier est de requis  pour l’agrément du produit, produit, la seconde seconde étape est de déroulement du d’agrément.

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- Conditionnement-transport - livraison - garantie qualité-conformité - traitement des réclamations -  progrès continue - management fournisseur (rapport principes d’achat Michelin, 2015). Dans notre analyse, nous traitons le point management fournisseur, qui est plus important pour l’analyse de notre sujet, car pour l’entreprise Réflectiv, nous mettons une importance la coopération et le développement avec des fournisseurs, mais l’entreprise n’a pas mis u ne discipline ou la règle de sanction pour le fournisseur. Ici, nous constatons que le droit de sanctionner le fournisseur par: -

une réduction des achats, le retrait de l’agrément du produit (l’agrément peut aussi être retiré en cas de période sans livraison. Michelin définit la durée de cette période selon les produits), voire une exclusion du portefeuille des fournisseurs Michelin. (Rapport principale d’achat

Michelin, 2015). Management ) c) Gestion de relation fournisseur ( Supplier Relationship Management  La caractéristique de management de relation fournisseur à Michelin demeure une segmentation des fournisseurs en 4 catégories, qui permet une gestion optimisée de la relation entre eux. Ils sont: Tier 1 : élaborer une véritable relation d’ordre stratégique basée sur des projets d’innovation et/ou de partenariats, partenariats, Tier 2 : développer la relation business pour un avantage compétitif bénéfique aux deux parties, Tier 3 : optimiser la relation actuelle basée sur le progrès continu,

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CHAPITRE IV : RECOMMANDATIONS ET DES SOLUTIONS POSSIBLES I.

Nos recommandations à l’entreprise

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De plus, au niveau opérationnel, nous voulons proposer des outils et des méthodes pour chaque étape d’achat afin d’assurer la qualité et la performance d’achat.

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Produits achetés en fonction de catégorie et nature de produits a) Article de routine (exemple le grattoir)

Concernant ce genre de produit acheté, il a un impact faible sur la rentabilité de série de produit. Comme il est courant dans le marché et n’a pas une complexité au niveau de la technologie. Ainsi, le but d'achat est d’assurer le fonctionnement de ce produit avec le coût d'achat le plus faible possible. L'entreprise peut trouver des nombreux fournisseurs sur le marché et sélectionner le fournisseur qui est fiable, c'est à dire que le fournisseur qui fournit ce genre de  produit bien fonctionné avec un prix de vente accessible, et également il respecte impérativement la condition et les termes de livraison des produits. b) Produit de levier (film pvc générique)

Dans cette catégorie de produits achetés, l’impact sur la rentabilité de produit fini de l’entreprise est forte, car ce genre de produit est acheté sur le marché, le coût d’achat de ce genre de produit représente une partie très importante sur le coût total de produit. Mais au niveau de risque d’approvisionnement, les fournisseurs de ce genre de produit est nombreux. Comme ce genre

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l’acheteur. Car souvent l’acheteur s’occupe plus la partie d’opération d’achat, il ne consacre trop de temps sur l’identification de besoin et des analyse interne et externe. Et l’étape d’adéquation de d’adéquation de besoin de client interne i nterne concernant une contrôle de qualité de produit acheté et une bonne communication avec le service de production et l’approvisionnement. l’approvisionnement. Ainsi, pour assurer la qualité d’achat et la performance d’achat, une stratégie pertinente est nécessaire. En particulier, la bonne communication et la coordination entre des services internes sont exigées pour l’activité d’achat.

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-  Négociation et contractualisation contractualisation : la négociation est pour pour le but de répondre tous

les besoins spécifiques de produit acheté, également concernant des différents termes, tel que le prix d’achat, le MOQ ( the minimum order quantity ), la durée de production etc. - Echantillon validée et commande : l’acheteur demande des différents fournisseurs  potentiels à envoyer envoyer des échantillons pour examiner de la qualité qualité de pièce acheté. Puis Puis il fait une sélection définitive pour l’achat de produit concerné et de faire passer la commande après la confirmation. - Achat de transport : dans ce contexte d’achat international, i nternational, l’acheteur devrait faire un achat de transport après chaque commande selon le choix des agents de service de logistique international.

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Ici, l’importance est de motiver l’intégration des personnel sur le projet d’achat, ainsi la communication et la coordination interne est nécessaire à ce point. Autrement dit, l’objectif de l’entreprise et la politique de service d’achat devrait être identique. Savoir adopter la politique des petits pas. Cela signifie que l’amélioration de processus d’achat n’est pas un chanti er que pour une période donnée, une amélioration de processus doit suivre un chemin de développement petit à petit. Comme nous avons introduit dans la partie de théorique, la méthodologie de PDCA est un guide  pour faire cette amélioration amélioration continue. Recher cher cher l’efficacité dans la simplicité. Pendant l’activité d’achat, l’acheteur devrait également penser que des tâches qui est inutiles

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2. Sélection de fournisseu f ournisseurr

Le tableau ci-dessous ci-dessous est la classification du niveau d’importance  des critères relatifs pour le choix des fournisseurs selon Weber et al. (1991). C’est une classification théorique basé sur l’analyse des travaux de recherche publiés entre 1966 et 1990. (Weber et al 1991).

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Les critères d’évaluation des fournisseurs sont divisés en cinq parties: commercial, technique,

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5. managemen managementt de relation fournisseu f ournisseurr

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évaluation de fournisseur fournisseur et gestion de relation relation fournisseur

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 phase fiable, c’est-à-dire c’est-à-dire une intégration globale, la performance est décidé par la qualité de

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