摘要:中小企业采购成本管理在企业中占据着极其重要的地位,它不仅关乎中小企业自身的命运,也关乎国家发展和社会进步。但目前我国的中小企业采购成本管理在认识、管理和队伍上还存在着许多问题,包括企业如何去调节适应原材料价位的上涨、产品销售市场低迷等大环境。为此,中小企业应当知道降低采购成本的必要性、加快成本控制意识、加强相关理论研究以及采取相关措施。中小企业是以提高企业经济效益为目的社会团体,追求的是经营利润最大化,开展各项活动的最终目标是实现中小企业价值最大化,进行采购成本控制是实现这一目标的重要手段。降低采购成本不仅可以提高盈利水平,而且直接体现在产品成本的下降、利润最大化和企业竞争力的增强。而要降低中小企业成本,就必须进行科学的采购成本管理。如何将每一分钱花得恰到好处,将中小企业的每一种资源用到最需要它的地方,这是中国中小企业在新的商业时代共同面临的问题。

关键词：中小企业，采购成本，问题

Abstract:The small and medium-sized enterprise purchase cost management in the enterpise occupies a very important position,it is not only related to the small and medium-sized enterprise procurement cost management in knowledge,management and team still exist many problems,including enterprise how to adjust the raw materi price increases,product sales market downturn environment.Therefore,SMEs should know to reduce procurement costs,accelerate the necessity of cost control consciousness,strengthen the theory study and take relevant measures.Small and medium-sized enterprises is to improve the economic efficiency of entreprises for the purpose of social groups,is the pursuit of profit maximization,the activities of the ultimate goal is to achieve the small and medium-sized enterprise value maximization,procurement cost control is the important means to achieve this goal.to reduce procurement cost can not only enhance the level of profitability,but also directly reflected in the product cost drops,profit maximization and enhance the competiticeness of enterprises,it is necessary to conduct scientific procurement cost management.How is spend every penny of it will be just perfect,the cost management.How to spend every penny of it will be just perfect,the small and medium-sezed enterprise use every resource areas most in need of it,this is the Chinese small and medium enterprises in the new era of Commerce common problems.

Key Words：Small and medium-sized enterprises；Procurement cost；Problem

　　　企业采购环节作为企业管理中的重要组成部分,也是企业生产经营活动有序进行的第一道关。它主要包括原材料成本、采购过程的成本以及因采购不良而造成的管理不善成本。其中的原材料成本主要是包括采购的原材料费用、运杂费以及保险费等；采购过程的成本主要为采购部门在采购过程过程中所付出的成本，即采购部门的人工费和差旅费。企业的采购成本控制环节对一个企业的经营业绩至关重要，加强对企业采购成本的管理有利于提高企业经济效益并且效果十分显著。采购工作涉及许许多多方面，并且是与外界打交道，如果一个企业没有自身合格的采购制度、程序，那么不仅采购工作无章可依，还可能会给采购人员提供暗箱操作的温床。