宾馆采购成本控制问题研究分析 会计学专业VIP免费

宾馆采购成本控制问题研究摘要在社会主义市场经济体制的不断完善与发展的背景之下，宾馆在发展过程中所面临的竞争压力不断增大，市场环境愈加严峻，这就需要宾馆采取积极的措施，适应市场经济发展的要求，进而促进自身的更好发展。而在宾馆促进效益提升的手段当中，降低采购成本是行之有效的方式之一，在促进宾馆竞争力提升方面有着很大的作用。本文主要对如何降低采购成本展开研究，通过对现阶段的一些理论研究进行介绍，加深人们对采购成本的理解，从而采取更为有效的措施来促进自身采购成本的降低。关键词：采购成本，成本控制AbstractUnderthebackgroundofcontinuousimprovementanddevelopmentofthesocialistmarketeconomicsystem,thecompetitivepressuresfacedbyhotelsinthecourseofdevelopmentareconstantlyincreasing,andthemarketenvironmentisbecomingmoreandmoresevere.Thisrequiresthathotelstakeactivemeasurestomeettherequirementsofmarketeconomydevelopment,Therebypromotingtheirownbetterdevelopment.Amongthemeansofpromotingefficiencyimprovementinhotels,reducingprocurementcostsisaneffectivewaytopromotethecompetitivenessofhotels.Thispapermainlystudieshowtoreducethepurchasecost.Throughintroducingsometheoreticalresearchesatthepresentstageanddeepeningpeople'sunderstandingofpurchasingcost,wecantakemoreeffectivemeasurestopromotethereductionofpurchasingcost.Keywords：purchasecost,costcontrol目录摘要.......................................................IAbstract....................................................II目录.................................................III第1章绪论..................................................1第1节研究意义...................................................................................1第2节国内外研究现状.......................................................................1第3节研究内容...................................................................................2第4节研究方法...................................................................................2第2章传统采购成本控制方法..................................3第1节设计优化法...............................................................................3第2节成本核算法...............................................................................3第3节类比降价法...............................................................................4第4节招标竞价法...............................................................................4第3章宾馆采购成本控制存在的问题............................5第1节没有制定科学的采购计划........................................................5第2节审批环节多影响效率................................................................6第3节缺乏对供应商的管理................................................................6第4章降低采购成本的具体措施................................................................8第1节提升采购计划科学性................................................................8第2节分级授权以提高采购效率........................................................8第3节加强供应商的管理...................................................................9结论........................................................10参考文献....................................................11致谢........................................................12第1章绪论第1节研究意义在现代市场经济的发展当中，宾馆采购是现今市场经济下一种不可或缺的采购。通常情况下，宾馆对商品采购方面的需求相对较大，为确保最大范围地接待客...