摘要
本文对采购绩效与评估进行论述,认为采购管理应遵循PDCA的原则。作为企业,在制定采购方标、战略、目标及实现相应目标的行动计划后,在计划实施时还需有相应的绩效指标,用于对采购过程进行检查控制。对采购过程进行绩效考核能有效控制采购过程,使采购工作依计划、有目标地进行。做好采购绩效评估,可以督促实现采购目标,有助于指出采购作业的缺陷,进而拟订改善措施,起到惩前毖后的作用。
Performance & Evaluation of purchase have been discussed in this article, the author considers the purchase management should follow PDCA principle. After deciding purchase policy, tactic, target and action plan, the enterprise should have the relative performance index for controlling the purchase process during implementing the plan. By carrying out performance evaluation, the purchase process could be controlled effectively, the purchase could be done according to the plan and target, realizing the purchase target could be supervised/urged, and it is also helpful for us to point out the bug in purchase operation, and then to draw out the improve measures.
出处
《广东输电与变电技术》
2004年第5期50-52,共3页
Guangdong Power Transmission Technology
关键词
采购
绩效
评估
Purchase Performance Evaluation