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在市场经济体制下,企业物资采购成本管理及控制对于企业的经营效益影响非常大。企业如何根据自身的发展情况,结合市场经济的发展特性,做好物资成本管理工作,已经成为了现代化企业内部进行成本控制研究的重要问题。本文介绍了企业物资采购成本的定义及构成,探讨了企业物资采购成本的影响因素以及在当前市场经济环境下研究企业物资采购成本管理与控制的意义,并基于研究结果分析了当前企业物资采购成本管控中存在的一些主要问题,提出了相应的控制策略,希望能够对今后企业制定物资采购成本管理与控制策略有所帮助。
Under the market economy system, the cost management and control of material procurement of enterprises has a great impact on the operating efficiency of enterprises. How to manage the material cost well according to its own development and the development characteristics of the market economy has become an important issue in the research of cost control in modern enterprises. This paper introduces the definition and composition of the enterprise material procurement cost, discusses the influencing factors of the enterprise material procurement cost and the significance of researching the enterprise material procurement cost management and control in the current market economy environment. Based on the research results, it analyzes the current enterprise material procurement cost Some main problems in management and control, put forward the corresponding control strategy, hoping to help enterprises in the future development of materials procurement cost management and control strategies.