摘要
采购成本是反映企业生产经营管理水平的主要指标,是构成企业产品成本和决定产品价格的重要因素,因此强化企业管理降低采购成本费用便成了重中之重。本文介绍了采购成本的构成及决定因素,并探讨了钢铁企业如何通过加强采购管理来降低采购成本的措施和途径,为同类型企业采购管理提供了借鉴。
Purchase cost is the key index reflecting the production and operation management level of enterprises,and is an important factor to constitute the product cost and to determine the product price.Therefore,it is most important to strengthen enterprise management,so as to reduce purchase cost.The structure and determinants of purchase cost are introduced in this paper,and the measures and ways for strengthening materials management and personnel management to reduce purchase cost in the steel enterprises also have been discussed.This course will provide a reference for same enterprises.
出处
《辽宁科技学院学报》
2011年第2期46-47,共2页
Journal of Liaoning Institute of Science and Technology
关键词
企业物资
采购成本
采购管理
Enterprise materials
Purchase cost
Purchase management