Purchasing Cost Management的意思|示意

So the research of applying Activity-Based Costing method in purchasing cost management of manufacturing business has significance both in theory and practice.

由此可见，应用作业成本法进行制造企业采购成本管理的研究具有较强的理论意义和现实意义。

Purchasing plays an important role in business management. The purchasing cost of various materials accounts for 70% of sales cost in Chinese industrial enterprises.

采购在企业中占有重要的地位，在中国的工业企业中，各种物资的采购成本要占到企业销售成本的70%。

As an important part of the purchasing management, the supplier management is a headspring to reduce total cost of purchase and enhance core competitiveness of enterprises.

供应商管理作为采购管理的重要一环，是企业降低采购总成本，增强企业核心竞争力的源泉。

Meanwhile, it betters the purchasing and stocking management, reduces the cost of supply chains, boosts the standardization of marketing business and improves the working efficiency.

为管理层提供了及时、准确、高效的管理信息；优化了采购和库存管理，有效降低供应链成本；

First, it helps to determine a firm's cost structure. The potential savings from strategic management of purchasing are considerable.

首先，采购有助于决定公司的成本结构，采购的战略管理节省成本的潜力相当可观。

Therefore the problem of developing a purchasing cost management of manufacturing business system is primarily focus.

因此，构建一个与采购运作相适应的成本管理迫在眉睫。