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成本管理是制造企业提高利润的根本途径之一,材料采购成本在制造业成本中所占的比重较大,在产品成本中一般占70%左右,因此控制材料的采购成本是企业成本管理的重点。存货管理作为采购供应链管理的一个有机组成部分,最终目标是为企业服务,使企业以最低的成本获得最优的产品质量及服务。所以,对于制造企业而言,保证合理的存货数量与质量,对控制企业采购成本至关重要。
Cost management is one of the fundamental ways for manufacturing enterprises to increase profits. The cost of material procurement accounts for a large proportion of manufacturing costs, which accounts for about 70% of the total cost of production. Therefore, purchasing cost of controlled materials is the key point of cost management of enterprises . Inventory management, as an integral part of sourcing supply chain management, is ultimately aimed at serving the business and enabling the business to achieve optimal product quality and service at the lowest cost. Therefore, for manufacturing enterprises, to ensure a reasonable inventory quantity and quality, control of corporate purchasing costs is essential.