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本文结合远洋船舶供应企业的具体做法,论述了如何控制企业的采购成本,提出了现代企业采购需要站在企业战略的高度,转变观念,实行战略成本管理指导采购成本控制的基本思路。
This article discusses how to control the purchasing cost of enterprises by combining with the specific practices of ocean shipping companies, puts forward the basic idea that modern enterprises need to purchase at the height of corporate strategy, change their concepts and implement strategic cost management to guide purchasing cost control.