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摘要在经济全球化信息化的趋势下，市场经济发展条件下的企业竞争愈演愈烈。在此期间，采购作为一个独立的行业慢慢地走向市场，且发挥着越来越重要的作用。本文从采购成本的基本理论入手，以凯米机械的采购情况为例进行详细分析，了解该公司在采购管理中存在的问题及原因，并提出加强采购成本控制的方法和策略，以达到全面提升企业采购成本的管理、扩大企业利润的目的。
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本文分为五大部分。第一部分从企业采购成本的研究背景和意义出发阐述了本文的研究框架、方法;第二部分在界定企业采购成本概念的基础上，分析了采购成本的基本要素;第三部分介绍了凯米机械的企业概况以及采购成本的现状；第四部分根据凯米机械企业采购成本的现状提出采购成本管理的问题，并对问题进行分析;第五部分针对凯米机械采购成本中存在的问题，提出一些改进其成本控制的策略。46123
毕业论文关键词：采购成本；存在问题；策略；企业利润
ABSTRACT
Under the growing trend of economic globalization and information，as well as the market，economy-based development,competition among enterprises is becoming increasingly fierce. During this period, procurement,as an independent industry, is now gradually stepping into the market and playing a more and more crucial role in it. This essay proceeds with the basic theory of procurement cost, in which the procurement case of Kaimi is taken as an example and set detailed analysis on,through which we could learn problems and the corresponding reasons in the company's procurement management and propose the method and strategy to strengthen the control of procurement cost. All the efforts that have been mentioned above is to help us elevate the level of procurement cost control in an all around way and achieve a promising growth in a company's profits.
This article is pided into five most. The first part of the purchase cost from the enterprise according to the research background and significance of this paper expounds the research framework of this paper, the method; The second part on the basis of defining the concept of enterprise purchase cost, analyzes the basic element of procurement costs; The third part describes the present situation of kermit machinery enterprise and the present situation of the procurement cost; The fourth part according to the current situation of the enterprise procurement cost cammy machinery procurement cost management problems, and analyze the problem; The fifth part for cammy mechanical problems that exist in the purchasing cost, puts forward some strategies to improve its cost control.
Keywords：purchasing cost; existing problem; strategy; enterprise profit
目 录
摘 要 I
ABSTRACT II
第一章 绪论 1
1.1选题的背景及意义 1
1.3研究方法 2
第二章 采购成本的理论分析 3
2.1采购成本的概念 3
2.3影响采购成本的基本要素 4
第三章 凯米机械采购成本管理的现状分析 6
3.1企业概况 6
3.2企业采购成本管理现状 7
第四章 凯米机械采购成本管理存在的问题和原因 8
4.1成本控制的意识薄弱 8
4.2采购的模式单一 9
4.3采购方式落后，缺乏科学性 9
4.4管理体制不健全 9
4.5员工的素质不高，分工不明确 10
第五章 改善凯米机械有限公司采购成本控制的策略 11
5.1树立成本管理的观念 11
5.2建立新型采购模式 12