浅议A公司原材料采购成本控制策略优化  

Discussion on the Optimization of the Cost Control Strategy of Raw Material Purchasing in Company A

作　　者：罗敏 LUO Min(School of Mechanical Engineering, Shanghai Jiao Tong University, Shanghai 200240, China)

机构地区：[1]上海交通大学机械与动力工程学院,上海200240

出　　处：《中小企业管理与科技》2018年第36期47-48,共2页Management & Technology of SME

摘　　要：降低采购成本是很多中国企业提高竞争力的关键。论文分析A公司采购成本管理存在的问题:供应商选择方法不当;产品的采购价格核算粗放,缺乏对价格的折扣管理,采购价格受原材料波动变化大;供应商绩效方法不科学。基于此,论文提出以下措施,建立科学的供应商选择体系,优化采购成本的核算模型;采用学习曲线、数量折扣策略来获取采购价格折扣;引入EOQ选择正确的采购时间、采购数量来控制波动的原材料成本;建立科学的供应商绩效管理体系。Reducing the procurement cost is the key to improve the competitiveness of many Chinese enterprises. The paper analyzes the problems existing in the purchasing cost management of A company, such as the improper selection of suppliers, the extensive purchasing price accounting of products, the lack of discount management of prices, the large changes of purchasing prices for the fluctuation raw materials, the unscientific methods of supplier performance. Based on this, the paper puts forward following measures, such as establish a scientific supplier selection system and optimizing the accounting model of purchasing cost, using learning curve, quantity discount strategy to obtain discounting purchasing price, introducing EOQ to select the correct purchasing time and purchasing quantity to control the fluctuating raw material cost, and establishing a scientific supplier performance management system.

关 键 词：采购成本控制 价格核算 采购折扣 供应商选择 供应商管理 

分 类 号：F270[经济管理—企业管理]