摘要
通过供应链管理降低采购成本是制造企业降低生产成本的有效途径。以一家家用电器制造企业为背景,介绍了战略性采购成本分析方法———总拥有成本分析模式(TCO)在降低采购成本的应用方法。应用结果说明降低采购成本不应仅仅考虑采购价格,应从系统的角度分析问题,运用因果关系将供应商成本分配到产品上,然后找出关键因素降低成本。
Reducing purchasing cost is an effective way for manufacturers to cut down production cost. Taking a manufacturer of household appliances, this paper discusses the way to aply total cost of ownertship （TCO）, a stmtgic purchasing cost analysis method, to reducing purchasing cost. It is concluded that reducing purchasing cost does not only depend on purchaisng price. Cause-effect relations should be employed to distribute supply cost among product, and then find out key factors to reduce cost.
出处
《工业工程》
2006年第2期58-63,共6页
Industrial Engineering Journal
基金
国家自然科学基金资助项目(70271023)
关键词
采购成本
供应链
总拥有成本
purchasing cost
supply chain
total cost of ownership（TCO）
