摘 要
本文概述了制造业企业物料采购成本的相关概念及其对成本控制的影响，分析了当前物料采购成本控制存在的主要问题，并提出了相应的解决策略。物料采购成本包括原材料价格、运输费用等要素，在总成本中占比较大，直接影响企业盈利。原材料价格波动、供应链管理优化及库存积压均对成本控制有显著影响。当前，成本核算方法不当、预算管理不严谨、采购流程繁琐低效等问题突出。为解决这些问题，本文建议制造业企业应选择科学的成本核算方法，强化预算执行与监控，并优化采购流程，以提高物料采购成本控制效率，降低生产成本，增强市场竞争力，实现可持续发展。
关键词：制造业；物料采购；成本控制
Abstract
This paper summarizes the relevant concepts of material procurement cost in manufacturing enterprises and its impact on cost control, analyzes the main problems of current material procurement cost control, and puts forward the corresponding solution strategies. Material procurement cost includes raw material price, transportation cost and other factors, which accounts for a large proportion of the total cost, directly affecting the profits of enterprises. Raw material price fluctuations, supply chain management optimization and inventory overstock all have a significant impact on cost control. At present, the cost accounting method is improper, budget management is not rigorous, procurement process cumbersome and inefficient problems are prominent. In order to solve these problems, this paper suggests that manufacturing enterprises should choose scientific cost accounting methods, strengthen budget implementation and monitoring, and optimize the procurement process, in order to improve the efficiency of material procurement cost control, reduce production costs, enhance market competitiveness, and achieve sustainable development.
Key words: Manufacturing; material procurement; cost control
目 录
一、引言 1
二、物料采购成本相关概述 1
（一）物料采购成本的定义 1
（二）物料采购成本的构成要素 1
（三）物料采购成本在总成本中的占比 2
三、物料采购对制造业企业成本控制的影响 2
（一）原材料价格波动 2
（二）供应链管理优化 3
（三）库存积压与资金占用 3
四、制造业企业物料采购成本控制存在的问题 4
（一）成本核算方法选择不当 4
（二）预算管理不严谨 4
（三）采购流程繁琐低效 4
五、制造业企业物料采购成本控制的解决策略 5
（一）选择科学成本核算方法 5
（二）强化预算执行与监控 5
（三）优化采购流程 6
结论 6
参考文献 7
致谢 7
