所有权总成本应用局限性探析  

Limitation of the Application of Total Cost of Ownership

作　　者：宋玉卿[1] 

机构地区：[1]北京物资学院,北京101149

出　　处：《物流技术》2010年第7期44-46,共3页Logistics Technology

基　　金：北京市属高等学校人才强教计划资助项目(PHR201008227)

摘　　要：所有权总成本法是采购工作中的一项重要方法,其倾向于从全局以及长期的观点,实现企业成本结构最优化。但是这种方法因为其自身特点,在应用过程中有诸多局限。针对这些局限作了分析与探讨,包括量化成本的难度、货币时间价值、部门间的利益冲突以及资金周转等方面,以期为采购人员应用该方法提供参考。Total cost of ownership is an important means in purchasing which, with its focus on the long term and on the overall situation, is conducive to the realization of the optimized enterprise cost structure. Yet it is still limited in application by intrinsic constraints, in view of which the paper analyzes these constraints from the perspectives of cost quantization, time value of funds, intra-departmental conflict of in- terest and capital turnover, with hope to provide purchasing personnel reference for its application.

关 键 词：采购 所有权总成本 净现值 局限 

分 类 号：F274[经济管理—企业管理] F275.3[经济管理—国民经济]