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Research on impetus of purchasing consortia based on related total cost

Research on impetus of purchasing consortia based on related total cost
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摘要 By comparing the related total cost before and after the formation of purchasing consortia, the impetus of formation is analyzed. Moreover, pointed to different transportation and storage policies, the formation impetus is studied in detail and some conclusions are arrived at. Finally the research orientation of the formation impetus of purchasing consortia is exploratory presented under more complicated conditions, and purchasing consortia in more cross-zones and multi-segment will occur in China.
出处 《Journal of Modern Accounting and Auditing》 2008年第4期55-62,共8页 现代会计与审计(英文版)
关键词 purchasing consortia related total cost cooperative purchasing 总成本 成本控制 采购 管理制度
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