公司采购成本控制研究分析以某大型连锁超市为例 会计学专业VIP专享VIP免费

公司采购成本控制研究—以沃尔玛公司为例摘要之所以说采购成本非常重要，就是因为其能够完全体现出一家公司是否具有较高的管理或者是生产的水准，而且，它还是决定公司生产的商品价格是多少，成本是多少。纵观现在的各行各业，不论是那一家公司，采购成本在总共的成本中，比重可以说越来越低，相反采购所获得的利润增值在整个利润中的比重却在不断上升。对一家公司来说，能够把控好采购成本至关重要，这也是每一家公司的一种减少商品成本让收益提升的关键方法，采购成本的降低可从许多方面来实施，分别在四个方面进行实施：一、建立并完善采购制度，约束“灰色”采购；二、分析供应商的价格与成本；三、实行战略采购来指导采购成本控制，以降低采购成本；四、利用科学的采购分析控制企业采购成本。关键词：采购成本；控制方法；供应商IWiththeapplicationofthecontrolmethodofpurchasecostAbstractThereasonthattheprocurementcostisveryimportant,becauseitcanfullyreflectwhetheracompanyhasahighermanagementorproductionlevel,moreover,itdecidedhowmuchistheproductionofcommodityprices,whatisthecostof.Lookingatthecurrentinallwalksoflife,regardlessofwhatacompany,purchasingcostinthetotalcostinproportion,canbesaidthatmoreandmorelow,theproportionofprofitsinsteadpurchasevalue-addedinthewholeprofitisontherise.Foracompany,beabletocontrolthepurchasingcostisgood,thisisalsoakindofeverycompany'skeymethodstoreducecostofgoodstoenhancerevenue,reducethecostofpurchasingtheavailablefromfouraspects：one,establishandimprovetheprocurementsystem,constraint"grey"procurement;two,andpriceanalysisthesupplier;three,implementstrategicprocurementtoguidetheprocurementcostcontrol,inordertoreduceprocurementcosts;four,theprocurementofscientificanalysisandcontrolpurchasingcost.Keywords：purchasecostcontrolmethod;suppliersII目录一、前言..............................................................................................................................................................1（一）研究的意义及背景..................................................................................................................1（二）文献综述..................................................................................................................................1（三）研究内容..................................................................................................................................2二采购成本控制的概念.....................................................................................................................................2三影响采购成本的因素分析.............................................................................................................................2（一）价格因素..................................................................................................................................2（二）非价格因素..............................................................................................................................3四采购成本控制的常用方法.............................................................................................................................3（一）价值分析与价值工程法..........................................................................................................3（二）直接谈判法..............................................................................................................................4（三）目标成本法...........................................................