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降低采购成本是提高企业经济效益的前提
引用本文:吴戈. 降低采购成本是提高企业经济效益的前提[J]. 中国流通经济, 2006, 20(8)
作者姓名:吴戈
作者单位:太原理工大学阳泉学院,山西,阳泉,045001
摘    要:本文认为,降低采购成本是增加企业利润的直接途径,企业必须全面控制、降低采购成本。文章提出,全面降低采购成本,一要建立严格的采购制度、供应商档案和准入制度、价格档案、商品的标准采购价格以及价格评价体系,完善采购制度,做好采购成本控制的基础工作;二要采用招标采购、集中采购、网上采购等合理有效的采购方法;三要做好库存管理,努力实现零库存;四要选择合理的供应商;五要加强采购人员管理,杜绝暗箱操作。

关 键 词:采购成本  招标采购  集中采购  零库存  供应商

The Reduction of the Purchase Cost is the Premise to Enhance the Economic Efficiency of Enterprise
Wu Ge. The Reduction of the Purchase Cost is the Premise to Enhance the Economic Efficiency of Enterprise[J]. China Business and Market, 2006, 20(8)
Authors:Wu Ge
Abstract:The author points out that the reduction of the purchase cost is a dir ect way to increase the enterprise,s profit. The enterprises have to try everyt hing possible to reduce the purchase cost. To reduce the purchase cost in an all round way. We should, first, establish a series of systems to lay the foundat ion for purchase cost control; second, adopt some rational and effective measu res of purchase; third, do better job in storage management; fourth, choose t he reasonable suppliers; and fifth, strengthen the management of purchasers an d stop manipulation behind the scenes.
Keywords:purchase cost  tender purchase  centralism purchase  zero stock  supplier  
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