摘 要在社会主义市场经济体制的不断完善与发展的背景之下，宾馆在发展过程中所面临的竞争压力不断增大，市场环境愈加严峻，这就需要宾馆采取积极的措施，适应市场经济发展的要求，进而促进自身的更好发展。而在宾馆促进效益提升的手段当中，降低采购成本是行之有效的方式之一，在促进宾馆竞争力提升方面有着很大的作用。本文主要对如何降低采购成本展开研究，通过对现阶段的一些理论研究进行介绍，加深人们对采购成本的理解，从而采取更为有效的措施来促进自身采购成本的降低。关键词：采购成本，成本控制 1AbstractUnder the background of continuous improvement and development of the socialist market economic system, the competitive pressures faced by hotels in the course of development are constantly increasing, and the market environment is becoming more and more severe. This requires that hotels take active measures to meet the requirements of market economy development , Thereby promoting their own better development. Among the means of promoting efficiency improvement in hotels, reducing procurement costs is an effective way to promote the competitiveness of hotels.This paper mainly studies how to reduce the purchase cost. Through introducing some theoretical researches at the present stage and deepening people's understanding of purchasing cost, we can take more effective measures to promote the reduction of purchasing cost.Key words：purchase cost,cost control2III目 录摘 要.......................................................IAbstract....................................................II目 录.................................................III第 1 章 绪论..................................................1第 1 节 研究意义...................................................................................1第 2 节 国内外研究现状.......................................................................1第 3 节 研究内容....................................................
