摘要
采购工作的好坏对中小型外资企业的成本控制影响巨大。随着采购流程的日趋繁杂,物料品种的日新月异,供货渠道的变化不定,企业应当全面采用TQCS的采购策略,加强采购过程的诚信管理与控制,并结合一些采购方法的灵活运用,以期实现采购工作对企业利润贡献的最大化。
Good or bad purchasing quality has great impact on the cost control of small and mediumsized foreign-invested enterprises. Along with increasingly complex purchasing process, ever-changing variety of materials, and changed sourcing, it is necessary to bring purchasing tactics of TQCS into effect for these enterprises. Based on enhancing integrity management and control in purchasing process, and flexibility in the use of procurement skills, it is easy to achieve the maximum contribution of purchasing to the profit of enterprises.
出处
《合肥学院学报(社会科学版)》
2009年第5期38-40,共3页
Journal of Hefei University:Social Sciences
关键词
中小型外资企业
竞争优势
采购策略
TQCS
small and medium-sized foreign-invested enterprises
competitive advantage
purchasing tactics
TQCS