探索降低烟用物资采购成本的潜力和方法
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摘要
物资采购是企业物资管理的重要环节,是企业提高经济效益的关键一环,也是保障供应的主要手段。影响运营成本的关键因素之一就是物资采购成本,有健全的物资采购制度与机制,能完善采购的合理分工,优化采购方式,拓宽采购途径,对于降低采购成本能起到保障作用。
Material procurement is an important part of enterprise material management, is the key to improve the economic efficiency of enterprises, but also the main means to protect the supply of. One of the key factors that influence the operation cost is the cost of purchasing, sound material procurement system and mechanism, reasonable division of labor can improve the procurement, procurement optimization, to broaden the way of purchasing, to reduce procurement costs, can play a security role.
引文
[1]傅莉萍,《采购管理实务》2010.6
    [2]周云,《采购成本控制与供应商管理》2014.10
    [3]曾长庆.浅谈企业管理者加强成本管理和控制的有效途径[J].经济师.2005(8)

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