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浅谈企业采购成本管理与控制
引用本文:王红.浅谈企业采购成本管理与控制[J].中国锰业,2010,28(1):57-58.
作者姓名:王红
作者单位:湖南特种金属材料厂,湖南,长沙410013
摘    要:降低采购成本是企业参与市场竞争的需要,加强采购成本的控制与管理是降低采购成本的主要手段。企业应建立全方位成本观念,通过完善采购制度,采取公开招标、电子采购等方式,增加采购透明度,建立供应商信息库,确保采购主渠道的畅通,减少采购中间环节,选择最优采购方案,降低采购成本。

关 键 词:采购成本  市场经济  采购信息  性价比

A Study of Management and Control of Purchasing Cost in Enterprises
WANG Hong.A Study of Management and Control of Purchasing Cost in Enterprises[J].China's Manganese Industry,2010,28(1):57-58.
Authors:WANG Hong
Affiliation:WANG Hong ( Hunan Special Metal Materials Factory, Changsha, Hunan 410013, China
Abstract:It is greatly necessary for an enterprise to reduce procurement costs participating in market competition, also the principal means to strengthen the management of procurement cost to reduce the purchase cost. Enterprises should establish comprehensive cost concept, in improvement of the procurement system, by adopting the open tendering and e-procurement, etc. to increase the transparency of procurement. In setting up vendor information database, it will ensure that procurement master programme and reduce the middle link in procurement, by selecting optimal procurement scheme to reduce procurement costs.
Keywords:Purchase cost  The market economy  Price information  Cost performance
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