材料采购成本制探讨(会计本科论文).docVIP

高等教育自学考试毕业论文封面 市地: 20 年 月 日 专 业 姓名 联系电话 准考证号 通讯地址 邮编 论文题目 材料采购成本控制探讨 论文 页数 18 指导老师 指 导 教 师 评 估 签名 评 审 意 见 签名 答 辩 评 语 签名 毕业考核成绩 主考院校盖章 年 月 日 摘 要 随着2015年7月份WTO保护期的解禁，国外企业给国内企业带来更大的竞争压力。在企业经营中，保持市场竞争力和持续盈利离不开有效的成本控制。在制造企业中，材料采购成本占经营成本的大部分。有效控制材料采购成本是提高企业利润、增强企业市场竞争力的重要途径，很多企业已对此进行了各种摸索尝试。 材料成本控制不是片面追求采购价格最低，本文通过研究影响材料采购成本的因素，分析企业采购成本控制中存在的问题，着重探讨如何以科学理性的态度，优化采购运作，降低采购成本，主要包括以下几个方面：建立完善采购规章制度；科学的采购成本分析与绩效考核；意识到供应商关系维护的重要性；根据市场环境和材料需求特性，灵活运用采购策略。 关键词：材料采购 ；成本；控制 Abstract With the lifting of the WTO protective term in July 2015, foreign enterprises are bringing greater competitive pressure to domestic enterprises. During their operations, maintaining the enterprises’ competitiveness and sustained profitability requires effective cost control. In manufacturing enterprises, material purchasing costs account for a large proportion in operating costs. Effective control of material purchasing costs is a significant approach to improve the enterprises profit and enhance the market competitiveness of enterprises. Many enterprises have studied in this field in many approaches. However，material cost control is not just pursuing the lowest purchasing price. Through studying the effecting factors of materials purchasing cost, this paper analyzed present problems of cost control in enterprise purchasing. This paper focused on how to adapt scientific and rational attitude, to optimize purchasing operations, further to reduce purchasing costs, including the following aspects: establishing and improving purchasing rules and regulations; analyzing purchasing cost and assessing performance scientifically; realizing the significance of maintenance of supplier-relationship; use of purchasing strategy flexibly on the basis of market environment and material requirements. Key Words：Material purchasing；cost；control 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc427845307 摘 要 PAGEREF _Toc427845307 \h I HYPERLINK \l _Toc427