摘要
转制院所在市场经济体制下重视物资采购的成本管控具有重要意义。阐述物资采购成本的基本内涵,分析物资采购的影响因素和成本管控的核心要素,提出转制院所物资采购成本的管控方法,并通过实例证明有效性。
Under the market economy it is of great significance for a restructured scientific research institute to take the cost control of material procurement seriously. This paper expounds the real meaning of material procurement cost, analyzes the in- fluence factors of material procurement and the core elements of the cost control. It also proposes measures of controlling mate- rial procurement cost for that kind of businesses. A casestudy is presented for illustration.
作者
黄小英
杨亚贤
HUANG Xiaoying;YANG Yaxian(Shanghai Ship ＆ Shipping Research Institute,Shanghai 200135,China)
出处
《上海船舶运输科学研究所学报》
2018年第2期78-80,共3页
Journal of Shanghai Ship and Shipping Research Institute
关键词
企业管理
物资采购
成本管控
方法分析
应用案例
enterprise management
material procurement
cost control
countermeasure analysis
application case
