摘要
采购管理活动是企业成本控制的重要环节,采购风险的产生将对企业产生重大影响。通过对PDCA循环稍作修改,将采购风险管理活动嵌入其中,可以有效提高采购风险管理水平,合理控制采购风险发生的概率。具体包括制定采购风险管理计划、采购风险管理的执行、采购风险的检查和反馈、采购风险管理的改进四个阶段。
Purchasing management is an important link of enterprise cost control, and purchasing risk will have a significant impact on the enterprise. By modifyingthe PDCA cycle and embedding the purchasing risk management activities in it, the purchasing risk management level can be effectively improved and the probability of purchasing risk can be reasonably controlled. It includes four stages: drawing up purchasing risk management plan, executing purchasing risk management, checking and feedback of purchasing risk, and improving purchasing risk management.
作者
康狄
金陈刚
霍刊
李婧
KANG Di;JIN Chen-gang;HUO Kan;LI Jing(Northwest Institute of Mechanical & Electrical Engineering,Xianyang 712099,China)
出处
《中小企业管理与科技》
2018年第22期9-10,共2页
Management & Technology of SME