浅谈恒之通商贸有限公司采购成本控制的对策研究
摘要：随着我国社会经济的快速发展，市场竞争日益激烈，如何有效地控制采购成本成了各大中小企业关心的问题。因此，如何有效地降低采购成本，减少资金的流出，提高资金的利用率是企业盈利的关键。本文以恒之通商贸有限公司为例，分析恒之通在采购方面现存的一些问题并提供有效的对策进行参考。
关键词; 恒之通;采购成本;成本控制;问题;对策
A discussion on the Countermeasures of purchasing cost control of the Heng Tong Trading Company
Abstract:With the rapid development of China’s social economy,the market competition is becoming increasingly fierce,how to effectively control the purchase cost has become the major concern of small and medium enterprises.Therefore,how to effectively reduce the outflow of funds,improve the utilization of funds is the key to the profitability of enterprises.In this paper ,we take the Heng Tong Trading Company as an example, analysis of the existing problems in the procurement of small and medium enterprises and provide effective countermeasures for reference.
Key Word：Heng Tong Trading Company;Procurement costs;Cost for control; Problems;Countermeasures
目 录
摘要、关键词..............................................................................................................1
一、绪论......................................................................................................................1
（一）采购成本的含义及地位................................................................................1
（二）选题背景........................................................................................................2
（三）选题的目的和意义........................................................................................2
（四）国内外对采购成本的研究分析....................................................................3
1.国外对采购成本的研究分析.........................................................................3
2.国内对采购成本的研究分析.........................................................................3
二、恒之通商贸公司基本概况..................................................................................4
三、恒之通采购成本控制存在的问题......................................................................5
（一）在采购询价方面的疏忽................................................................................5
（二）供应商制度没有体现真正的作用................................................................5
（三）没有健全的管理制度....................................................................................5
1.采购经验不足和采购方式的落后.................................................................5
2.采购岗位设立和采购人员管理.....................................................................6
四、恒之通采购成本控制存在的问题的对策..........................................................7
（一）进行采购预算................................................................................................7
1.采用成本核算法.............................................................................................7
2.采用类比降价法.............................................................................................7
（二）建立长期合作关系以形成战略供应商........................................................8
（三）运用财务管理的管控降低采购成本............................................................8
（四）健全管理制度................................................................................................8
1.利用先进的采购方式.....................................................................................9
2.合理安排采购岗位，加强对采购人员的培训和管理.................................9
五、结论.....................................................................................................................10
参考文献.....................................................................................................................11
参考文献：
[1].唐晓.采购成本控制的常用方法及应注意问题[J].商业代化.(2008)
[2].罗红雨.供应链视角采购成本控制研究[J].财会研究.(2008)
[3].王志毅.物资供应系统中物资采购成本控制问题分析[J].财会研究.(2012)
[4].Surendra P Agrawal.Accounting for the Impact of Iflation on a Business Enterprise[J].财会研究.(1977)
[5].J Newberry.Paying Cash for Major Purchases Can Exact Its Own Price[J].财会研究.(2002)
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