本文選題：存貨　切入點(diǎn)：存貨管理　出處：《財(cái)經(jīng)界(學(xué)術(shù)版)》2014年23期 　論文類型：期刊論文

【摘要】：成本管理是制造企業(yè)提高利潤(rùn)的根本途徑之一,材料采購(gòu)成本在制造業(yè)成本中所占的比重較大,在產(chǎn)品成本中一般占70%左右,因此控制材料的采購(gòu)成本是企業(yè)成本管理的重點(diǎn)。存貨管理作為采購(gòu)供應(yīng)鏈管理的一個(gè)有機(jī)組成部分,最終目標(biāo)是為企業(yè)服務(wù),使企業(yè)以最低的成本獲得最優(yōu)的產(chǎn)品質(zhì)量及服務(wù)。所以,對(duì)于制造企業(yè)而言,保證合理的存貨數(shù)量與質(zhì)量,對(duì)控制企業(yè)采購(gòu)成本至關(guān)重要。
[Abstract]:Cost management is one of the fundamental ways for manufacturing enterprises to increase their profits. The cost of purchasing materials accounts for a large proportion of the manufacturing costs, and generally accounts for about 70% of the cost of products. Therefore, controlling the purchasing cost of materials is the focus of enterprise cost management. As an organic part of purchasing supply chain management, the ultimate goal of inventory management is to serve the enterprise. Therefore, it is very important for manufacturing enterprises to ensure reasonable inventory quantity and quality to control the purchasing cost.
【作者單位】： 九州職業(yè)技術(shù)學(xué)院;
【分類號(hào)】：F425;F406.7
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本文編號(hào)：1618555