M企业原材料采购成本控制策略研究.doc

摘  要：当前，国内汽车市场日益发展，汽车企业在行业内的竞争也越来越激烈。采购部门是企业采购成本中比重最大的部门。在汽车制造企业的整车成本构成中，零部件采购成本占70%左右。降低采购成本对企业的利润增长有明显的效果。

　　　本课题以制造型企业为例，首先介绍了采购成本控制的相关理论、策略和方法，然后以M企业为例介绍了该企业的原材料采购成本控制现状，再针对企业存在的问题提出了适合企业的原材料采购成本控制策略。通过本课题说明研究企业原材料采购成本控制策略具有相当重要的现实意义。

　　　本文引入项目管理的概念，作为企业的采购是企业在经营中一个重要的项目。合理的选择供应商，运用合理的采购方法，能最大限度的降低企业的原材料采购成本，为企业争取更大的盈利空间。

关键词：采购 采购成本 成本控制 战略采购

ABSTRACT：At present, the development domestic automobile market, car companies in the industry competition is becoming more and more fierce. Purchasing department is the enterprise purchase cost, the largest proportion in the department. In the automobile manufacturing enterprise's whole vehicle cost, spare parts purchase cost accounts for about 70%. Lower procurement costs to the enterprise profit growth has the obvious effect.

　　　This topic to manufacturing enterprises as an example, first introduced the procurement cost control related theory, the strategies and methods, then in M company, for example introduces the raw material purchasing cost control status quo of the enterprise, then aiming at the problems enterprises put forward the suitable for enterprise of raw material procurement cost control strategy. Through this topic research enterprise raw material purchasing cost control strategies has important practical significance.

　　　This paper introduced the concept of project management, as the enterprise procurement is an important project in the business. Reasonable use of reasonable choice supplier, procurement methods, can maximum limit reduce enterprise cost of raw material procurement, strive for more profit space for the enterprise.

Key words：purchase；Procurement costs；The cost control；Strategic purchasing