本文選題：作業(yè)成本法 + 采購成本管理　； 參考：《財(cái)經(jīng)界(學(xué)術(shù)版)》2015年24期

【摘要】：制造型企業(yè)作為現(xiàn)代企業(yè)類型中一個獨(dú)特而具有重要地位的企業(yè)類型,許多制造企業(yè)在經(jīng)營管理中,都需要考慮采購及其成本的問題。采購為企業(yè)購進(jìn)項(xiàng)目建設(shè)和運(yùn)營所必須的機(jī)械設(shè)備和材料資源的一個基礎(chǔ)步驟。在采購環(huán)節(jié)做好成本控制,有利于企業(yè)從起跑線上贏取利益增值的空間。本文從闡述作業(yè)成本法的基本原理入手,進(jìn)一步進(jìn)行采購成本的分析,并探討了基于作業(yè)成本法對采購成本進(jìn)行管理的方法。
[Abstract]:As a unique and important enterprise type in modern enterprise type, manufacturing enterprises need to consider the problems of purchase and cost in the management and management of many manufacturing enterprises. Purchasing is a basic step for the construction and operation of the enterprises to buy and operate the construction and operation of the enterprises. This control is beneficial to the enterprise to win the space of interest increment from the starting line. This paper, starting with the basic principle of activity-based costing, further analyzes the purchase cost, and probes into the method of managing the purchase cost based on the activity-based costing.
【作者單位】： 南通中遠(yuǎn)船務(wù)工程有限公司;
【分類號】：F275.3;F425
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本文編號：2118615