进入21世纪以后,企业之间的竞争变得円益激烈,如果企业想在市场竞争中生存

和发展,那么,在技术创新和提高生产效率的同时,必须通过供应链管理的方式,节

约成本,增强自身的市场竞争力。被称为“第三利润的来源”的采购成本对企业经济

效益的提高,市场竞争力的提升都会起到关键性的作用。

本文以利丰贸易为研究对象,探讨我国企业在采购成本控制方面存在的问题,通

过对利丰贸易采购成本控制显著的分析,发现目前在采购成本控制中存在的问题,并

寻找原因,提出对策。本文根据利丰贸易自身的实际情况,提出了具体的措施和建

议,这虽然针对于利丰贸易而言,但对于其他类似企业而言也有一定的参考价值。

本文首先介绍了研究背景、研究意义、国内外研究现状、论文的研究内容、研究

构架以及研究方法;其次介绍了基于供应链模式下采购成本的相关理论基础,具体包

括釆购成本控制过程中所涉及的相关概念和实施采购成本控制的具体方案。同时,还

引进了供应链的概念,并介绍了在供应链模式下采购成本控制的几种主要方式;再次

则介绍了利丰贸易在执行采购成本管理过程中的现状以及存在的不足,同时根据这些

问题以此讨论了造成这些问题的原因;接下来在考察这些问题的基础上,针对利丰贸

易实际情况,构建了以供应链为基础的采购成本控制体系,具体包括基于供应链的内

部控制体系和外部控制体系;最后介绍了利丰贸易在新模式下实施采购成本控制的具

体策略,具体内容包括提高采购成本控制意识、建立采购成本信息平台、培养采购成

本控制人才等内容。

关键词:采购成本;供应链;成本控制体系

Abstract

After entering the 21st century, the competition between the enterprises becomes

increasingly fierce, if enterprises want to survive and develop in the market competition, so,

in the technology innovation and improve the production efficiency at the same time, must

through the way of supply chain management,cost savings, enhance their market

competitiveness. Known as the third profits source of purchasing cost to improve the

economic benefits of the enterprise, improve market competitiveness will play a key role.

In this paper, as Li &fung trading as the research object, this article discussed our

country enterprise in the purchase cost control problems, through the analysis of li & furig

trading purchasing cost control significantly, found in the purchasing cost control problems,

and find the reason, countermeasures are put forward. In this paper, according to own actual

situation, li & fung trade put forward the concrete measures and Suggestions, although this

against Yu Lifeng in terms of trade, but for other similar enterprise also to have certain

reference value.

This paper first introduces the research background, research significance, research

status at home and abroad, the paper research content, research framework and research

methods; Secondly introduced the relevant theories of purchasing cost based on the supply

chain mode, including related concepts involved in the process of purchasing cost control and

the implementation of purchasing cost control. At the same time, also introduced the concept

of supply chain, and introduces the procurement cost control in supply chain mode of several

main way; Again, li & fung trading in executed in the process of purchasing cost management

present situation and the deficiencies, at the same time, according to these problems to discuss

the causes of these problems; Next in examining these issues, on the basis of actual conditions,

li & fung trade is constructed on the basis of the supply chain procurement cost control

system, including the internal control system based on supply chain and the external control

system; Finally introduces the li & fung trading on the new mode specific strategies for

implementation of procurement cost control, the concrete content includes improve

purchasing cost control consciousness,establishing the procurement cost information

platform, develop procurement cost control, etc.

Keywords: Procurement cost; Supply chain; The cost control system