采购成本控制分析.docx
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- 2021-06-18 发布|
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采购成本控制分析
摘要 :采购成本是综合反映企业生产经营管理水平的主要指标, 是构成企业产品成本和产品价格高低的重要因素。 从国内外企业总的发展趋势来看, 采购成本占总成本的比重在不断下降,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。 本文对企业的采购成本控制相关问题进行探讨。
关键词 :采购成本,成本控制,方法,问题
Abstract: The purchase cost is a comprehensive reflection of the main indicators of the level of production and operation management and constitute the most important factors of enterprise product costs and product prices. From the development trend of domestic and foreign enterprises, the proportion of the total cost of the purchase cost is declining
but procurement for profit value-added proportion of the entire profit is on the rise. This article discusses the problem of Enterprise procurement cost control.
Keywords: cost of procurement, cost control, methods, problems
1 采购成本控制概述
1. 1 采购成本的概念及影响采购成本的要素
采购成本的高低是衡量采购是否成功的重要指