河源华连百货采购成本控制研究摘要: 本文研究的是河源华连百货采购成本控制上存在的问题。实施采购成本控制是提高利润水平的途径，同时也是华连百货持续发展的首要条件。第一章论述河源华连百货采购成本控制问题研究的目的意义，国内外相关研究文献综述及研究内容和方法。第二章论述河源华连百货的采购成本控制现状。第三章论述河源华连百货的采购成本控制上存在问题。其主要问题，一是采购价格过高；二是库存比例失调；三是供应商关系成本重复支付；四是“后门采购”现象严重。第四章分析其存在问题的原因。第五章是深入探讨解决其问题的对策。第六章是探讨运用预算与目标成本相结合的方法解决华连百货采购成本上存在的问题，包括该方法的基本思路和实例论证。第七章是结论。关键词：采购成本控制；关系成本；后门采购；目标成本 The Research of Purchasing Cost Control in Heyuan Hualian Department Store Abstract: This paper main researches purchasing cost control in Heyuan Hualian Department Store. Implementation of the purchasing cost control can not only improve the profit level,but also the first condition of sustainable development to Heyuan Hualian Department Store.Chapter 1 discusses the aims and meanings of the research of purchasing cost control in Heyuan Hualian Department Store, the summary of the latest related documents home and abroad, as well as the research contents and methods. Chapter 2 mainly discusses the present situation of the purchasing cost control in Heyuan Hualian Department Store.Chapter 3 discusses the existing problems of the cost control in Heyuan Hualian Department Store. There are four main problems. The first is the purchase price is too high. The second is the proportion of the inventory imbalance .The third is the supplier relationship cost repeated to pay. The fourth is the "backdoor purchase" phenomenon is serious.Chapter 4 analyzes the reasons why these problems occur. Chapter 5 discusses the measures to solve the...
