目 录摘 要.......................................................IAbstract......................................................II引 言.......................................................11 采购成本及成本控制概述.......................................21.1 酒店采购成本的概念.......................................21.2 成本控制的概念与必要性...................................21.3 成本研究现状分析.........................................22 三亚太阳湾柏悦酒店概况及采购成本控制管理现状.................42.1 酒店简介.................................................42.2 采购部概况...............................................42.2.1 采购部职能..........................................42.2.2 采购部的职能部门构成................................42.2.3 采购人员的职能分配..................................52.2.4 采购部与各部门的关系................................52.2.5 采购流程............................................62.3 采购成本控制管理现状.....................................73 三亚太阳湾柏悦酒店采购成本控制管理存在的问题及原因分析.......83.1 存在的问题...............................................83.1.1 酒店组织结构设置不合理..............................83.1.2 采购环节沟通不顺畅..................................83.1.3 采购与验收环节监管不力..............................93.1.4 供应商管理体系不完善................................93.1.5 月度市场调查场所单一...............................113.1.6 仓库管理不到位.....................................113.1.7 紧急采购次数过多...................................123.2 原因分析................................................123.2.1 受传统观念影响.....................................123.2.2 缺少有效的沟通机制.................................123.2.3 人员分工不明确.....................................123.2.4 采购部监管权力力度不足.............................123.2.5 采购员责任心不强...................................133.2.6 员工流动率大.......................................133.2.7 采购环节效率迟缓....
