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采购成本控制是当前财务管理中的难点和重点,既涉及到公司的财务管理也涉及到会计政策的选择和运用,同时还涉及到国家招投标法以及本组织内各项管理制度的要求。在企业运营管理过程中,物资采购是一项重要的投资管理工作。之所以把这项工作纳入到投资管理类,就是从财务管理的角度来重新审视物资采购工作,并通过改进采购管理控制来促进企业经济效益的提高。
Procurement cost control is the current financial management of the difficulties and priorities, both related to the company’s financial management also involves the choice and application of accounting policies, but also involves the national bidding law and the organization’s various management system requirements. In the business operation and management process, material procurement is an important investment management. The reason for including this work into the investment management category is to reexamine the procurement of materials from the perspective of financial management and promote the improvement of economic efficiency of enterprises by improving the control of procurement management.