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企业矿区建筑材料采购的成本控制问题研究
引用本文:王瑞玲,邓晓璘.企业矿区建筑材料采购的成本控制问题研究[J].煤炭技术,2011,30(9).
作者姓名:王瑞玲  邓晓璘
作者单位:1. 重庆科技学院建筑工程学院,重庆,401331
2. 重庆天健会计师事务所,重庆,400015
摘    要:成本控制是企业获得较大利润的关键行为,而矿区建筑材料的采购成本在整个工程造价中占40%~60%甚至更大。因此,在保证质量的前提下尽可能地减少矿区建筑材料采购的成本进而降低工程造价显得非常重要。文章以此为出发点,给出了一些控制矿区建筑材料采购成本的建议。

关 键 词:矿区  建筑材料  成本控制  采购

Study of Enterprise Mining Area Building Materials Procurement Cost Control
WANG Rui-ling,DENG Xiao-lin.Study of Enterprise Mining Area Building Materials Procurement Cost Control[J].Coal Technology,2011,30(9).
Authors:WANG Rui-ling  DENG Xiao-lin
Affiliation:WANG Rui-ling1,DENG Xiao-lin2(1.School of Construction Engineering,Chongqing University of Science and Technology,Chongqing 401331,China,2.Pan-China(Chongqing) Certified Public Accountants,Chongqing 400015,China)
Abstract:Cost control is the key enterprises to obtain large profits behavior and mining construction materials procurement costs throughout the project cost accounting for 40%-60% or more.Therefore,in the premise of quality assurance to reduce the cost of mining area building materials procurement and cut down engineering cost is very important.This article makes a as the starting point,and gives some control mining area building materials procurement costs suggestion.
Keywords:mining  building materials  cost control  purchasing  
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