ab通信设备制造公司原材料采购成本控制研究工商管理专业论文.docxVIP

Title：Study Title：Study on the Raw Material Procurement Cost Control of AB Communication Equipment Manufacturing Company Professional Fields：Master of Professional Accounting Applicant：Wang Jing Supervisor：Professor Wang Suling ABSTRACT With the continuous development of market economy,market competition has become more and more fierce，the procurement of law materials purchase prices，leading to the total cost of the enterprise products increased，and making the raw material procurement cost account for the proportion of the operating cost is increasing，the development of enterprises has become more difficult．If the enterprise want to gain more profits，control the laW materials procurement cost has become the key to the sustained and healthy development of enterprises．Effective management of raw material procurement costs control，in addition to the control from the internal point of view,but also to manage from outside of the enterprise， and to strengthen cooperation with upstream suppliers，in order to achieve the balance between the benefits and costs．In the corporate raw materials procurement process，the enterprise need to control all aspects of the procurement activities，but also need to strengthen the management of procurement activities outside，in this way can comprehensive and more effectively to reduce raw materials procurement costs．AB communication equipment manufacturing company due to the market environment and the influence of its own technical level is relatively backward，more can not ignore the management of laW material procurement cost．Establish and improve the raw materials purchasing cost control program will help to improve the response capacity of enterprises to face the market competition and competitiveness in the industry，internal Can realize effective control of raw materials purchasing cost，and strengthen the management of the various departments involved in the procurement activities；Foreign Can strengthen the friendly cooperation between en