摘 要如今，伴随着我国市场经济的蓬勃发展，中小型企业逐渐开始活跃于我国社会经济中，并成为了市场上的一股强大力量。但是大部分的中小型企业在发展过程中没有形成有效、合理的成本控制管理体系，缺乏有效的管理，使得企业面临新的问题。为了阻止成本的增加、为企业提高的盈利能力，进行采购成本的控制具有重大意义。通过对创腾公司的采购成本的总额发展趋势、构成结构、占销售收入比例以及采购流程的分析，进一步研究发现企业存在采购流程过于传统、对供应商及采购部门管理不到位、采购部门缺乏经验导致采购计划不合理以及没有合理利用固定费用的问题。对此，创腾公司应该规范采购流程、加大供应商及采购部门的管理力度、做好采购活动的记录及总结并归纳档案、与供应商展开深入配合。关键词：创腾公司 采购成本 成本控制 采购流程AbstractNowadays, with the vigorous development of China's market economy, small and medium-sized enterprises have gradually become active in China's social economy and become a powerful force in the market. But most of the small and medium-sized enterprises in the development process did not form an effective and reasonable cost control management system, lack of effective management, making enterprises face new problems. In order to prevent the increase of cost and improve the profitability of enterprises, it is of great significance to control the purchase cost. Through the analysis of the total development trend, composition structure, proportion of sales revenue and purchase process of lightake company's purchase cost, it is found that the purchase process is too traditional, the management of suppliers and purchase departments is not in place, the purchase plan is unreasonable and fixed expenses are not used reasonably. In this regard,lightake company should standardize the procurement process, strengthen the management of suppliers and procurement departments, record and summarize the procurement activities, summarize the f...
