采购是企业的基本活动之一,任何一个组织其运营所需的投入中都离不开物料的采购。采购成本下降不仅体现在企业现金流出的减少,而且直接体现在产品成本的下降、利润的增加,以及企业竞争力的增强。因此,加强采购管理中的成本控制应是企业财务管理中不可忽视的一个重要方面。 Procurement is one of the basic activities of a company. Any organization that needs to invest in its operations is inseparable from the procurement of materials. The decrease in procurement costs not only reflects the reduction of cash outflows from enterprises, but also directly reflects the decline in product costs, the increase in profits, and the increase in the competitiveness of enterprises. Therefore, strengthening the cost control in procurement management should be an important aspect that cannot be ignored in the financial management of a company.