企业物资采购审价管理的研究

A Study on Price Assessment Management of Material Purchasing for an Enterprise

随着市场经济体制的建立和买方市场的逐步形成,市场配置资源的基础作用越来越大,企业可选资源日趋丰富。推行物资采购审价管理制度,对物资采购价格由专门部门实施监督把关,是降低企业成本,减少因价格因素导致企业资产流失的一个有效途径。作者结合几年来从事审价管理实践的经验教训,拟就企业推行物资采购审价管理的必要性、审价管理制度的基本模式、审价管理的功能、风险及注意事项作些探讨,为企业成本管理提供借鉴。

With the construction of market economic system and the gradually forming of buyer's market,market resources allocation is playing a bigger basic role,and the enterprise alternative resources are becoming rich.It is an effective way to cut enterprise cost and reduce the loss of corporate assets by implementing the price assessment management system of material purchasing which supervise and check the material purchasing price by special department.Combining experiences and lessons in price assessment management practice for several years,the author will analyze the necessity of material purchasing price assessment management for a company,the basic modes of price assessment management system,as well as the functions,risks and announcements of rice assessment management,which provide reference to enterprise cost management.