摘要
在物资企业中,企业的采购资金占最终产品销售额的40％-60％,这意味着在采购成本上减少不大的比例,就会对利润产生不小的影响,其增加利润的效果要远远大于在其他方面采取的措施。所以,科学地进行采购成本管理成了物资企业管理的重要内容。
Among the materialenterprises, thepurchasing funds of the enterprises account for 40% -60% of the final sale of the products. It means reducing a few effective in increasing the profit than the measure taken in other respects. So, managing the purchasing cost scientifically would be an important matter in administration of material enterprises.
出处
《物流科技》
2004年第6期43-45,共3页
Logistics Sci-Tech
关键词
物资企业
采购成本
ABC层次系统
订购数量与时间
数量折扣
三多三少原则
比质比价原则
ABC arrangement systerm
ordering quantity and time
quantity discount
distribution of the ordering quantity
three more three less principle
the principle of comparing the quality and price
