制造企业采购成本控制研究

随着市场竞争的加剧,采购成本的降低已成为制造企业迫待解决的问题。然而目前还没有形成系统地降低采购成本的方法。本文正是从货物总成本的角度出发,在考虑采购引起的质量成本的情况下,对制造型企业的采购成本先做了界定,然后通过系统研究采购成本的各项构成来降低采购成本,从而提高企业的利润和市场份额。

Research on Purchasing Cost Control of Manu-factoring Enterprises

As the companies compete more and more fiercely,the cut of the purchasing cost is becoming more im- portant.However,there still lack of systematical methods to reduce the purchasing cost.Considering the total cost of goods and the quality cost caused by the purchasing process, this paper first defines the connation of purchasing cost of manufacturing enterprise,and then studies the methods to cut down the purchasing cost,through systematically re- searching the composing of purchasing cost,so as to increase the profit and market quotient of a corporation.