采购是企业物流活动的首要环节,采购成本在企业销售收入中所占的比例很高,控制采购成本,对于降低企业运营成本有着重要意义。本文分析了采购成本和采购行为,提出了最优采购成本观,并说明如何用最优成本观来指导石化企业的物资采购。 Purchasing is the most important part of the logistics activities of the enterprise. The purchasing cost accounts for a large proportion of the sales revenue of the enterprise. Controlling the purchasing cost is of great significance for reducing the operating cost of the enterprise. This paper analyzes the purchasing cost and purchasing behavior, puts forward the concept of optimal purchasing cost, and shows how to use the optimal cost concept to guide the petrochemical enterprises to purchase materials.