| 基于TCO的采购成本管理综述 |
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| 引用本文： | 朱晓琴,朱启贵. 基于TCO的采购成本管理综述[J]. 重庆交通学院学报(社会科学版), 2007, 7(1): 59-61 |
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| 作者姓名： | 朱晓琴 朱启贵 |
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| 作者单位： | 上海交通大学安泰经济与管理学院 上海200052 |
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| 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。
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| 关 键 词： | 所有权总成本 TCO 成本管理 采购成本管理 |
| 文章编号： | 1009-9794(2007)01-0059-03 |
| 修稿时间： | 2006-08-29 |
A Review of Purchasing Cost Management Based on TCO |
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| ZHU Xiao-qin ZHU Qi-gui. A Review of Purchasing Cost Management Based on TCO[J]. Journal of Chongqing Jiaotong University(Social Sciences Edition), 2007, 7(1): 59-61 |
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| Authors: | ZHU Xiao-qin ZHU Qi-gui |
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| Affiliation: | ZHU Xiao-qin, ZHU Qi-gui (School of Antai Economies and Management, Shanghai Jiaotong University, Shanghai 200052, China) |
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| Abstract: | 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 be- coming more and more important and urgent.The purchasing cost management is reviewed based on total cost of owner- ship TCO,and some implications are presented for our manufacturing companies. |
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| Keywords: | total cost of ownership TCO cost management purchasing cost management |
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