“三到位”是搞好购销比价管理的前提首先是领导到位。领导到位又强调思想到位,必须认识到这是一项“挖金子”的工程,才能真正抓好这项工作。其次是机构到位。应成立由总经理直接领导的独立的价格审计机构,收集各种价格信息,为各级决策提供依据。按照合理分工,相互制约的原则明 “Three places” is the precondition for doing a good job in purchasing and selling price management. The first is leadership. In place of leadership and emphasizing thinking in place, it must be realized that this is a project of “digging gold” before it can truly accomplish this task. Followed by institutions in place. An independent price auditing agency directly under the leadership of the general manager should be set up to collect various price information and provide basis for decision-making at all levels. According to the rational division of labor, the principle of mutual restriction