基于作业成本法的制造企业采购成本管理探讨

发布时间：2018-07-12 22:10

  本文选题：作业成本法 + 采购成本管理　； 参考：《财经界(学术版)》2015年24期

【摘要】：制造型企业作为现代企业类型中一个独特而具有重要地位的企业类型,许多制造企业在经营管理中,都需要考虑采购及其成本的问题。采购为企业购进项目建设和运营所必须的机械设备和材料资源的一个基础步骤。在采购环节做好成本控制,有利于企业从起跑线上赢取利益增值的空间。本文从阐述作业成本法的基本原理入手,进一步进行采购成本的分析,并探讨了基于作业成本法对采购成本进行管理的方法。
[Abstract]:As a unique and important enterprise type in modern enterprise type, manufacturing enterprises need to consider the problems of purchase and cost in the management and management of many manufacturing enterprises. Purchasing is a basic step for the construction and operation of the enterprises to buy and operate the construction and operation of the enterprises. This control is beneficial to the enterprise to win the space of interest increment from the starting line. This paper, starting with the basic principle of activity-based costing, further analyzes the purchase cost, and probes into the method of managing the purchase cost based on the activity-based costing.
【作者单位】： 南通中远船务工程有限公司;
【分类号】：F275.3;F425
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本文编号：2118615