一、所有权总成本的运用价值及其定义现在企业的采购成本对企业利润的影响越来越重要,有数据表明采购成本占产品总成本的60%,超过50%的质量问题是由于采购的原材料或零部件导致的。但国内大部分企业还是用人工来追踪与采购有关的成本,所以无法按相应的分类来收集采购商品的成本数据。很少有企业想去改变原来的成本体系,从作业的层次来分析成本。目前,企业的会计更多地是服务于外部,为外部的需求生成财务报告,不是为企业内部的管理提 First, the use of total cost of ownership value and its definition Now the impact of corporate procurement costs on corporate profits more and more important, data shows that the cost of procurement accounted for 60% of the total cost of the product, more than 50% of the quality problem is due to procurement of raw materials Or parts. However, the majority of domestic enterprises still use artificial to track procurement-related costs, so the corresponding classification can not be collected to collect cost data. Few companies want to change the original cost system and analyze costs from the job level. At present, corporate accounting is more about serving the outside world, generating financial reports for external needs, not for internal management