基于采购政策的企业成本控制新视角一个物流企业的案例

• 영문명: A New Thought from the Enterprise’s Cost Controlling Based on the Purchase Policy -a Case Study of a Logistics Company.
• 발행기관: 한국전산회계학회
• 저자명: 张正博
• 간행물 정보: 『한국전산회계학회 학술대회 논문집』2014년 춘계학술대회 발표집, 185~189쪽, 전체 5쪽
• 주제분류: 경제경영 > 회계학
• 파일형태: PDF
• 발행일자: 2014.05.30

국문 초록

物流企业要根据企业营运成本的构成状况，确定处在垄断行业、半垄断行业、竞争性行业的供应商，然后适时和适当地针对采购的产品和服务与处在半垄断和竞争性行业的供应商讨价还价，获得最大的利益.这样的做法对于企业控制营运成本来说，有着实际的意义。

영문 초록

The logistics company should determine the different suppliers in accordance with the composition of the company’s operation costs .The logistics company’s suppliers mainly come from the monopolized industry、semi-monopolized industry and the competitive industry as well . The logistics company should negotiate with their suppliers properly to get the appropriate benefits. This method is of profound theoretical and practical significance.

키워드

成本控制 采购政策 物流企业 案例 cost controlling purchase policy logistics company case study