摘要
采购成本在项目总成本中占据重要地位,项目采购成本控制对企业最终利润形成具有"杠杆效应"。在采购理念日新月异的新形势下,如何正确认识项目采购成本问题并对不同性质的采购产品选择合适的采购方法,是当前项目采购管理急需面对的问题。基于近年来国际上出现的采购新理念,本文对影响项目采购成本的主要因素以及传统采购成本管理的主要弊端进行了分析,并提出了降低采购成本的解决思路。
Procurement cost occupies an important position in the total project cost. The project procurement cost control forms a leverage effect on the eventual profits of the enterprise. In the changing procurement concepts, how to correctly understand the prnject procurement costs and select appropriate procurement methods is an urgent problem faced in current project procurement managements. Based on the new international procurement ideas in recent years, this paper discusses the main factors af- fecting the project procurement costs and the main disadvantages of the traditional procurement cost management, and proposes the solutions to reduce procurement costs.
出处
《企业经济》
北大核心
2012年第12期70-72,共3页
Enterprise Economy
关键词
项目
项目采购
采购成本
project
project procurement
procurement costs