浅析制造企业成本控制下的存货管理

发布时间：2018-03-16 05:29

  本文选题：存货　切入点：存货管理　出处：《财经界(学术版)》2014年23期 　论文类型：期刊论文

【摘要】：成本管理是制造企业提高利润的根本途径之一,材料采购成本在制造业成本中所占的比重较大,在产品成本中一般占70%左右,因此控制材料的采购成本是企业成本管理的重点。存货管理作为采购供应链管理的一个有机组成部分,最终目标是为企业服务,使企业以最低的成本获得最优的产品质量及服务。所以,对于制造企业而言,保证合理的存货数量与质量,对控制企业采购成本至关重要。
[Abstract]:Cost management is one of the fundamental ways for manufacturing enterprises to increase their profits. The cost of purchasing materials accounts for a large proportion of the manufacturing costs, and generally accounts for about 70% of the cost of products. Therefore, controlling the purchasing cost of materials is the focus of enterprise cost management. As an organic part of purchasing supply chain management, the ultimate goal of inventory management is to serve the enterprise. Therefore, it is very important for manufacturing enterprises to ensure reasonable inventory quantity and quality to control the purchasing cost.
【作者单位】： 九州职业技术学院;
【分类号】：F425;F406.7
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本文编号：1618555