原材料采购成本与库存的控制

从原材料成本控制的主要环节、手段和方法进行了阐述，并根据原材料采购与库存控制的关系，围绕原材料库存的目的，从库存资金占用增加财务费用，以及批量采购取得最低采购成本，如何根据市场价格的变化对库存高低进行调整，以取得资金费用最小化，购销利润最大化。

Raw Material Procurement Cost and Inventory Control

Based on an analysis on main points, means and methods of raw material cost control and taking into account the relation between raw material procurement and inventory control and objective of raw material inventory, the paper discusses on how to adjust the level of inventory as per market price variation so as to minimize capital spending and maximize purchase and sale profit, with the truth that financial expense is raised by inventory capital occupation and procurement cost minimized by batch procurement.