分类号 密级 U D C
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毕业论文（设计）
试论XX公司采购成本控制现状与对策
姓 名： xxxxxxxxxx
专 业： 会 计 学
班 级：
学 号：
指导教师： xxx 教授
论文外文题目： The real estate company purchasing cost control present situation and countermeasure
论文主题词：房地产 采购成本 成本控制
外文主题词：Real estate Procurement cost Cost control
论文答辩日期：
答辩委员会主席： 评阅教师：
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日期：摘 要
房地产是资本密集型产业，保证资源的投入效用需要依靠有效的采购管理。近几年，房地产行业飞速发展，房地产公司的运营面临巨大挑战。首先是成本压力，地价攀升，“地王”记录不断刷新，房价基数水涨船高，受购买力提升滞后的影响，消费者对房价日益敏感。另外，随着建筑产品的日益丰富，来自同业的竞争压力越来越大，差异化竞争更加突出，这些都要求房地产公司优化自己的采购管理体系，控制采购成本，以增加利润。
本文以XXX公司为例，试论其采购成本的控制与对策。具体而言，在对采购成本做理论介绍的基础上，分析了房地产企业采购成本的特点和XXX公司采购成本控制的现状，并找到了其存在的原因并进行分析，指出XXX在采购范围、资源配置能力、协同能力等方面仍有提升的空间，文章最后提出应构建采购成本控制体系的对策。
关键词：房地产 采购成本 成本控制
ABSTRACT
Real estate is capital concentrated model industry, to ensure resources investment utility depends on the effective purchasing management. In recent years, the real estate industry rapid development, the operation of Real Estate Company is facing great challenges. The first is the cost pressure, high price,\enhance the purchasing power of consumers on housing prices lagged effect, increasingly sensitive. In addition, with the construction of the product is increasingly rich, from the industry more and more pressure of competition, competition is more outstanding, these require Real Estate Company to optimize their own procurement management system, control purchasing cost, to increase profits.
This paper in the Real Estate Company as an example, on the purchasing cost control and countermeasures. Specifically, the purchase cost to make theory is introduced based on the analysis of the real estate enterprises, procurement cost characteristics and development Real Estate Company purchasing cost control present situation, and to find the reasons for its existence and carry on the analysis, pointed out that in the real estate in the scope of procurement, resource configuration ability, cooperation ability and other aspects are still room for improvement, we should construct the procurement cost control system.
Key words: Real estate Procurement cost Cost control
某公司采购成本控制现状与对策
