试论XX公司采购成本控制现状与对策(可编辑).doc

试论XX公司采购成本控制现状与对策 分类号 密级 U D C 毕业论文（设计） 姓 名： 专 业： 会 计 学 班 级： 学 号： 指导教师： 教授 论文外文题目： 论文主题词： 外文主题词：Real estate Procurement cost Cost control 论文答辩日期： 答辩委员会主席： 评阅教师： ABSTRACT Real estate is capital concentrated model industry, to ensure resources investment utility depends on the effective purchasing management. In recent years, the real estate industry rapid development, the operation of Real Estate Company is facing great challenges. The first is the cost pressure, high price," imperial estate" was recorded continuously refresh, prices rise by base, enhance the purchasing power of consumers on housing prices lagged effect, increasingly sensitive. In addition, with the construction of the product is increasingly rich, from the industry more and more pressure of competition, competition is more outstanding, these require Real Estate Company to optimize their own procurement management system, control purchasing cost, to increase profits. This paper in the Real Estate Company as an example, on the purchasing cost control and countermeasures. Specifically, the purchase cost to make theory is introduced based on the analysis of the real estate enterprises, procurement cost characteristics and development Real Estate Company purchasing cost control present situation, and to find the reasons for its existence and carry on the analysis, pointed out that in the real estate in the scope of procurement, resource configuration ability, cooperation ability and other aspects are still room for improvement, we should construct the procurement cost control system. Key words: Real estate Procurement cost Cost control 目 录 1 引言 1 1.1 选题背景及意义 1 1.2 国内外研究现状 1 国内研究现状 1 国外研究现状 2 1.3 论文基本框架 2 1.4 主要结论 2 2 采购成本概述 3 2.1 采购成本概念及构成 3