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1前言企业的经济效益主要由销售和采购两个环节来决定,企业利润率的增长可以通过提高销售价格或降低采购成本来实现。对绝大多数企业而言,采购费用的略微降低将对企业的盈利产生重大影响,一般来讲,采购成本每降低1%,企业利润率将可以提高10%～30%,甚至更高。因此,如何运用有效的采购成本管理方法,对企业来说至关重要。采购方式通常可以分为集中采购、分散采购、集中采购与分散采购相结合等。2集中采购对成本控制的理论分析采购成本控制最常用的方法是集中采购,以最大化地
1 Introduction The economic benefits of enterprises mainly by the two aspects of sales and procurement decisions, corporate profit growth can be achieved by increasing sales prices or lower procurement costs. For most businesses, a slight reduction in purchasing expenses will have a significant impact on the profitability of the enterprise. Generally, for every 1% reduction in purchasing costs, the profit margin of the enterprise can be increased by 10% to 30% or even higher. Therefore, how to use effective purchasing cost management method is very important for the enterprise. Procurement methods can usually be divided into centralized procurement, decentralized procurement, centralized procurement and decentralized procurement combined. 2 centralized purchasing theoretical analysis of cost control Procurement cost control is the most common method of centralized procurement, to maximize