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制造型企业作为现代企业类型中一个独特而具有重要地位的企业类型,许多制造企业在经营管理中,都需要考虑采购及其成本的问题。采购为企业购进项目建设和运营所必须的机械设备和材料资源的一个基础步骤。在采购环节做好成本控制,有利于企业从起跑线上赢取利益增值的空间。本文从阐述作业成本法的基本原理入手,进一步进行采购成本的分析,并探讨了基于作业成本法对采购成本进行管理的方法。
As a unique and important enterprise type in the modern enterprise type, many manufacturing enterprises need to consider the issue of procurement and cost in the operation and management. Purchasing is a fundamental step in the purchase of equipment and materials necessary for the construction and operation of a project. Doing a good part in cost control in the procurement process will help the company to gain room for value-added growth from the starting line. This article starts with explaining the basic principle of the ABC, further analyzes the purchase cost, and discusses the method of managing the purchasing cost based on the ABC.