摘要
对于企业,在采购成本占成本比重逐渐增加的趋势下,降低采购成本是增加公司附加值最直接的方式。汽车的总成本约75%来源于汽车零部件的采购环节,如何有效控制零部件的采购成本对企业尤为重要。文章通过对企业战略采购成本控制的分析,研究采购中零部件成本占比分析的模型,借助占比分析实现成本控制,找出不合理的成本,再对这些成本进行严格控制,以期为企业零部件采购实施有效的成本控制提供参考。
For enterprises, lower the cost of procurement is one direct way to increase the added-value while the cost of procurement has been occupied more and more proportion of the total cost. The cost of procurement of car spare parts accounted for 75% of the total cost , therefore it has been increasingly important to control the cost of spare parts procurement effectively for a car maker. This article aimed to realize the cost control and find out unreasonable cost, further more to strictly manage those cost; and finally hope to provide reference for effective cost control of spare parts procurement by studing the cost control of enterprise＇s strategical procurement and analysing the model of the cost proportion of spare parts procurement.
出处
《煤炭技术》
CAS
北大核心
2011年第11期278-280,共3页
Coal Technology
基金
重庆市教育委员会科学技术研究项目(KJ102002)
关键词
战略采购
成本控制
零部件成本
占比分析
strategical procurement
cost control
cost of spare parts
proportion analysis
