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目前市场竞争日趋激烈,企业面临生存和发展的压力非常大,一方面要不断地提高产品创新能力以求抢占市场先机。另一方面要加强成本管理,大力降低单位产品成本,体现企业的价格优势。成本管理中,采购成本在产品单位成本中又占有相当大的比重,而加强采购管理恰好又是降低公司成本的一个重要环节。如何加强财务在采购管理过程中的管控,降低采购成本,控制采购中的风险显得尤为重要。
At present, the competition in the market is getting fiercer and fiercer. Enterprises are under pressure to survive and develop. On the one hand, they must continually improve their product innovation capabilities in order to seize market opportunities. On the other hand, it is necessary to strengthen cost management, greatly reduce the unit product cost and reflect the price advantage of the enterprise. In the cost management, the purchase cost takes up a large proportion of the unit cost of the product, and strengthening the procurement management is just an important part of reducing the company cost. How to strengthen the financial control in the procurement management process, reduce procurement costs, control of procurement risk is particularly important.