摘 要
近年来，随着我国经济的不断发展，中小企业的发展也呈现良好的态势。但是在良好的态势下，有着潜在的危机。采购成本这一重要因素成为制约经济发展的障碍。采购成本一般占到企业总成本的一半以上。在竞争压力如此大的今天，中小企业也越来越把降低采购成本看成利润最大化的有效手段。但是现在的采购成本确存在诸多问题。比如与供应商关系不恰当，制度不完善，采购批量小等。这些问题的产生使企业降低采购成本更加困难。要解决这些问题需要中小企业一定要改变成本的观念，实施规模化采购，改善与供应商之间的关系等。本文通过从进一步了解采购成本到找出采购成本存在的原因到针对这些原因提出对策，进行了一系列的分析研究。
关键词：中小企业，采购成本， 采购存在的问题及措施
ABSTRACT
In recent years, with the continuous development of China’s economy, the development of small and medium-sized enterprises have shown a good trend. But in a good situation, there is a potential crisis. This is an important factor of the procurement cost become obstacles of economic development. The purchasing cost is generally accounted for more than half of the total cost of the enterprise in the competition so. In today, small and medium-sized enterprises are more and more effective means to reduce procurement costs as profit maximization. But the purchase cost now has many problems. Such as the relationship with suppliers is not appropriate, the system is not perfect, the purchase quantity is small. These problems have to enable enterprises to reduce procurement costs more difficult. To solve these problemsThe need of small and medium-sized enterprises must change the concept of cost, the implementation of large-scale procurement, and improve supplier relations. Through to find out why procurement costs exist for these reasons put forward the countermeasures to further understand the purchasing cost, analysis of a series of studies.
Key words: small and medium-sized enterprises, procurement cost, procurement problems and measures
目录
第二章 采购成本的理论基础与应用现状…………………….. 4
2.3采购成本控制理论的基础……………………………….. 5
3.3采购计划制定不科学、不符合企业需求…………………….. 7
3.4采购询价过程及采购合同签订中相关条款存在较大漏洞………… 7
3.5采购岗位和采购人员管理，采购绩效考核存在问题……………. 8
4.1中小企业采购成本一般拥有一下几个步骤：…………………. 8
4.2根据这些步骤我们可以采取一下的应对措施：……………….. 8
4.2.1培训采购人员树立正确的采购成本观念………………… 8
4.2.2利用现代采购方式，实行规模化采购………………….. 9
4.2.3建立供应商档案，准入制度供应商行为绩效管理………… 10
