经济的发展促使传统的制造企业面临经营方式的改革,其中,最为重要的就是进行成本控制。在制造企业中,采购成本占其整体成本比重的一半以上,是制造企业进行成本控制的重点及难点。当前,我国制造企业在采购成本控制中仍然存在着部分问题,本文结合我国制造企业采购成本控制的现状,分析了制造企业采购成本包含的内容,并就如何实现更好地采购成本控制提出了建议与措施。 Economic development prompted the traditional manufacturing enterprises are facing the reform of management methods, of which the most important thing is to carry out cost control. In manufacturing enterprises, procurement costs account for more than half of the overall cost of their share, is the manufacturing enterprises to control the cost of the key and difficult. At present, the manufacturing enterprises in our country still have some problems in the purchase cost control. Based on the current situation of the purchase cost control in the manufacturing enterprises in our country, this paper analyzes the contents of the purchase cost of the manufacturing enterprises and puts forward some suggestions on how to realize a better procurement cost control And measures.