1、 本 科 生 毕 业 论 文 企业如何降低采购成本 姓 名： 指导教师： 院 系： 物流工程学院 专 业： 采购与供应管理 完成日期： 2014-03-19 摘要 当今社会是一个竞争激烈的平台，随之市场竞争的加剧，加上客观技术的限制， 通过降低采购成本来实现利润的增加将变得越来越重要了，随着企业对采购的愈加 重视，业绩采购管理水平的不断提高，企业采购绩效日益增加，控制采购成本对一 个企业的经营业绩至关重要。采购成本下降不仅体现在企业现金流出的减少，而且 直接体现在产品成本的下降、利润的增加，以及企业竞争力的增强。由于材料成本 占生产成本的比例一般为 2030%，高的达到 50左右，因此，控制好
2、采购成本并 使之不断下降，是一个企业不断降低产品成本、增加利润的重要和直接手段之一。 本文就是阐述了在全球下企业是如何不断提高自身竞争力，降低采购成本是实现降 低产品成本的主要途径，也是增加产品核心竞争力的主要手段，也是实现“低成本 生产”的必由之路。 对于怎么将采购的成本降低， 。 并在此基础上提出了一些如何控 制和解决策略以及企业选择采购成本所要考虑的一些因素。这样企业才能不断提高 自身能力，达到利润最大化。 关键词 企业 ；降低； 采购成本； 控制； 策略； 因素 ABSTRACT Todays society is a very competitive platform, along
3、with the market competition intensifies, with objective technical limitations, to achieve profits increase by reducing procurement costs will become increasingly important, as companies pay more attention to procurement, continuously improve the level of performance of procurement management, corpor
4、ate procurement performance is increasing, the control procurement costs and results of operations of an enterprise is essential. Procurement cost reduction is not only reflected the reduction in corporate cash outflow, but also directly reflected in the decline of the product cost, increase profits
5、, and enhanced the competitiveness of enterprises. Since material costs accounted for the proportion of the cost of production is generally 20-30%, high 50%, control procurement costs and declining, is an enterprise to continue to reduce product costs and increase profits and direct means a. This ar
6、ticle is described the enterprise in the world is how to continuously improve their own competitiveness, reduce procurement costs is the main way to reduce product costs, but also the primary means to increase the core competitiveness of products, but also low-cost production, “the only way. How the procurement costs reduced. On this basis, how to control and resolution strategy, and companies have chosen to purchase cost
