摘要
随着中国逐步融入全球生产体系,我国制造业面临的竞争越来越激烈。采购成本作为企业成本的最大组成部分,其管理的重要性及迫切性日益显著。综述基于所有权总成本TCO的采购成本管理,并提出对我国制造企业采购成本管理的启示。
With China＇s entry into global manufacturing system, Chinese manufacture industries are facing more and more serious competition. As purchasing cost being the biggest part of enterprise＇s cost, purchasing cost management is becoming more and more important and urgent. The purchasing cost management is reviewed based on total cost of ownership TCO, and some implications are presented for our manufacturing companies.
出处
《重庆交通大学学报（社会科学版）》
2007年第1期59-61,共3页
Journal of Chongqing Jiaotong University:Social Sciences Edition
关键词
所有权总成本
TCO
成本管理
采购成本管理
total cost of ownership
TCO
cost management
purchasing cost management
