文档介绍：毕业设计(论文)
题目:逸达弹簧五金有限公司采购成本管理探讨
Title: A Probe into the Cost of Procurement Management on the Yida Spring Hardware pany
学生姓名:
专业:会计学
班级:
指导教师:
二零一二年六月
摘要
经济的全球化及企业资源全球配置使得企业经营和采购的范围逐渐扩大,采购成本在制造企业运营成本中所占的比重越来越大。因此,降低采购成本成为企业提高利润的重要途径。
本文以逸达弹簧五金有限公司(简称“逸达公司”,下文同)的具体情况为例,通过阐述公司采购成本管理的现状,分析其在采购成本管理方面存在的一系列问题,具体体现在采购管理不完善、物料存储费用高、供应商管理存在缺陷、采购效率低下等方面。这些问题如果不妥善解决,势必会影响逸达公司的经营状况。针对上述问题,笔者认为应该从以下几方面采取措施:建立完善采购制度,提高采购效率;加强供应商的管理;对采购品进行分类管理;建立采购人员培训制度,提高采购人员素质。希望通过本文能促使逸达公司健康稳定的发展。
关键词:采购;成本管理;供应商
ABSTRACT
The globalization of the economy and the global configuration of the corporate resources make gradually expanded the scope of business operations and procurement, the procurement costs increasing proportion of the operating costs of manufacturing enterprises. Therefore, to reduce procurement costs e an important way for enterprises to improve their profits.
With the specific circumstances of Yida Spring Hardware Co. Ltd. ("pany", hereinafter the same), the writer described the current situation of pany's procurement cost management, analyzed a series of problems in the procurement cost management, procurement management is not good; high material storage costs; supplier management defects; inefficient procurement these problems do not properly resolve, there would certainly affect pany's operating conditions. Address these issues, I believes that the measures should be taken from the establishment to improve the procurement system ,and improve procurement efficiency; strengthen the management of suppliers; set up the procurement of goods classified management; set procurement staff training system to improve the quality of procurement staff ,set up the procurement staff training system as to improve the quality aspects of procurement staff, and hope that through this can induce the pany healthy and stable development.
Key words:The procurement ;The Cost Management ;Suppliers
目录
绪论 1
一、公司简介 2
二、逸达公司采购成本管理现状 2
(一)逸达公司采购部门基本情况介绍 2