摘要
基于TCO理论对石化行业企业采购成本管理进行了研究。从采购前期、采购中期与采购后期三阶段成本管理出发,研究提出了石化企业采购成本管理策略,以期提高石化行业企业采购成本管理水平,降低采购成本。
Purchasing costs management of petro-chemical industry was studied based on TCO theory.According to purchasing pre-phase cost management,procurement interim cost management and cost management after purchasing,the management policies of petro-chemical industry purchasing costs management were given,in order to improve petro-chemical industry purchasing costs management level,and reduce purchasing costs.
作者
杨万顺
YANG Wan-shun(China Petroleum First Construction Company,Luoyang 471023,China)
出处
《物流工程与管理》
2019年第8期76-77,共2页
Logistics Engineering and Management
关键词
石化企业
TCO
采购成本管理
petro-chemical industry
Total Cost of Ownerships(TCO)
purchasing costs management
