采购成本的控制方法与应用论文.pdfVIP

采购成本的控制方法与应用 摘 要 之所以说采购成本非常重要，就是因为其能够完全体现出一家公司是否 具有较高的管理或者是生产的水准，而且，它还是决定公司生产的商品价格是 多少，成本是多少。纵观现在的各行各业，不论是那一家公司，采购成本在总 共的成本中，比重可以说越来越低，相反采购所获得的利润增值在整个利润中 的比重却在不断上升。对一家公司来说，能够把控好采购成本至关重要，这也 是每一家公司的一种减少商品成本让收益提升的关键方法，采购成本的降低 可从许多方面来实施，分别在四个方面进行实施：一、建立并完善采购制度，约 束“灰色”采购 ； 二、分析供应商的价格与成本； 三、实行战略采购来指导采购 成本控制，以降低采购成本 ； 四、利用科学的采购分析控制企业采购成本。 关键词 ：采购成本；控制方法；供应商 I With the application of the control method of purchase cost Abstract The reason that the procurement cost is very important, because it can fully reflect whether a company has a higher management or production level, moreover, it decided how much is the production of commodity prices, what is the cost of. Looking at the current in all walks of life, regardless of what a company, purchasing cost in the total cost in proportion, can be said that more and more low, the proportion of profits instead purchase value-added in the whole profit is on the rise. For a company, be able to control the purchasing cost is good, this is also a kind of every companys key methods to reduce cost of goods to enhance revenue, reduce the cost of purchasing the available from four aspects ： one, establish and improve the procurement system, constraint grey procurement; two, and price analysis the supplier; three, implement strategic procurement to guide the procurement cost control, in order to reduce procurement costs; four, the procurement of scientific analysis and control purchasing cost. II Keywords ： purchase cost control method; suppliers 目