摘要
所有权总成本(Total Cost of Ownership,TCO)分析既是一种理念,也是一种工具。基于TCO的采购成本管理也越来越受到财务管理人员和物流管理人员的关注。文章从TCO的理念和特点出发,综合运用TCO理论对采购全过程进行了成本管理分析。
The total cost of ownership （TCO） analysis is a concept, and also a kind of tool. Financial management per- sonnel and logistics take more and more attention on the cost of purchasing management of TCO. The paper proceed from concept and characteristics of TCO, and analysis the whole process of purchasing management.
出处
《物流科技》
2015年第4期126-128,共3页
Logistics Sci-Tech
关键词
所有权总成本
采购成本
采购管理
total cost of ownership （TCO）
procurement costs
purchasing management
