汉钢公司采购成本管理研究摘要成本是企业经营成功之本，采购环节需要从技术降成本、商务降成本与结构降成本三条路径商品采购是供应链管理中至关重要的一环，尤其对于零售连锁企业，在这种战略采购思想的指引下，坚持道德采购，实现最低总成本是采购团队不懈的追求，将有力支持并推动公司业务发展，无缝供应链；采购是关键，而要实现采购的核心价值，离不开供应商的开发与管理。本文主要以汉钢企业为例，采用调查研究法，从当前的概况分析以及面临的难题等方面，具体分析了企业采购成本控制对企业的重要性，并提出了一些关于企业采购成本的实际性建议，希望对今后的企业成本管理能够有所裨益。关键词：采购成本；预测；创新目录一、绪论············································································1（一）研究背景及意义······························································1（二）国内外研究现状······························································1（三）研究内容······································································1（四）研究方法······································································2二、成本管理相关理论··························································2（一）成本管理原则··································································2（二）存货成本管理内容···························································2（三）成本管理方法··································································2三、汉钢公司概述····································································3（一）汉钢公司采购简介····························································3（二）汉钢公司采购成本管理现状··················································3四、汉钢公司采购成本管理存在问题···············································3（一）供应商交货及时率低··························································3（二）采购经验不足························································4（三）采购成本管理方法落后·······················································4（四）采购成本分析缺失····························································4五、汉钢公司采购成本管理解决对策··············································5（一）确保供应商的交货率··························································5（二）注重成本控制········...
