近些年，中小制造企业凭借自身的劳动力优势和价格优势在国际竞争中取得了很大的发展。外贸出口是中小制造企业获取大额订单的主要途径，而国际进口对产品质量要求比较高并且在产品价格上又压的很低，所以成本管理在中小企业显得尤为重要，而在这其中采购成本控制成为制造企业重点管理的内容，因为采购控制的好坏直接影响了产品本身的质量，同时采购成本是制造企业主要的流动资产，对企业的生产成本有着重要的影响。

制造业中，企业采购成本占最终产品成本的40%—60%，是主要的流动资产，1%的采购成本降低，可以使企业利润有5%-10%的提高，有的更高，降低采购成本是制造企业首要解决的问题。因此,必须加强制造企业采购成本的控制。目前制造企业对于采购成本控制观念较强，但是在控制执行中还有很多需要完善的地方，面对国际金融危机外贸订单的直线下滑，强化完善采购成本控制措施对于中小制造企业已显得非常重要。

本文主要以中小制造企业采购成本的控制现状为切入点，从总体上概述目前中小制造企业在采购成本控制中存在的问题及动因，并以舟山定海恒茂家具为实例，分析指出其采购成本控制存在的主要问题及其原因，然后对相应的问题提出解决对策。

关键词：中小制造企业；采购成本；采购成本控制

Abstract

In recent years, small and medium-sized manufacturing enterprise by virtue of their own labor advantage and price advantage in international competition has made great development. Exports are small and medium-sized manufacturing enterprises access to the main channels of large orders, and international quality requirements for imports of products in relatively high prices of the products and the very low pressure, so the cost management in small and medium-sized enterprises, and is especially important in the purchasing cost control manufacturing enterprise management, because the procurement control a direct impact on the quality of the product itself, while the procurement cost is the major manufacturer of liquid assets, the cost of production of enterprises have an important impact.

Manufacturing enterprises accounted for the procurement cost of the final product cost 40% -60%, which is the main liquid assets, 1% of the procurement cost reduction, corporate profits can make 5% -10% improvement, and some higher and lower procurement cost is the primary manufacturing problems. Therefore, manufacturers must strengthen the control of procurement costs, the current manufacturer for the procurement of the concept of strong cost control, but in the control of the implementation there is still plenty of improvement, in the face of international financial crises of the linear decline in foreign trade order, improve the procurement cost of strengthening control measures for small and medium-sized manufacturing enterprises has been very important significant.

This paper concentrates on small manufacturing enterprises purchase cost control status as the breakthrough point, from the overall outline in small and medium-sized manufacturing enterprises purchase cost control of existing problems and causes, and in zhoushan dinghai HMS furniture, for example, analyses its purchasing cost control are the main problems and causes, and then put forward the corresponding countermeasures to solve problems.

Key words: Small and medium-sized manufacturing enterprises; Procurement costs ; Procurement cost control

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