摘要:本文從降低采購成本和倉儲成本的控制方法出發(fā)，不僅要分別降低采購成本和倉儲成本，更要從這兩個互相矛盾的成本中找到一個平衡點，使得采購成本和倉儲成本的儲備成本最低，以降低公司的總成本。

　　　論文主要采用文獻收集、對比分析、因素分析、趨勢分析等方法對三灃玻璃公司的采購成本和倉儲成本進行分析與控制。首先分析了三灃玻璃公司近三年采購成本和倉儲成本的現狀，通過內部比較、并剔除產量因素，計算單位采購與倉儲成本，進而與玻璃行業(yè)的采購成本和倉儲成本相比較，找出存在的問題和原因；其次，分別從采購成本和倉儲成本兩方面提出對三灃玻璃公司現狀的解決辦法；最后，找到采購成本和倉儲成本的平衡點，即經濟訂購批量，重點分析控制三灃玻璃公司的采購和倉儲成本。

關鍵詞 采購成本；倉儲成本；成本控制

Abstract:This paper sets out from the control methods to cut down procurement cost and warehouse cost. It not only analyzes respectively from procurement cost and warehouse cost, but also to find a balance between these two contradictory costs. Therefore, reduce the total costs of procurement cost and warehouse cost to cut down the whole cost of the company.

　　　This paper mainly uses methods of the literature collection, comparative analysis, factor analysis, trend analysis and other methods to analyze and control on procurement cost and warehouse cost in Sanfeng Glass Company. Firstly, analyzes the current situation of procurement cost and warehouse cost in recent three years in Sanfeng Glass Company, through the internal comparison in the company and to eliminate the factors of yield, calculate the unit of procurement costs and warehouse costs, and then to compare with the costs of glass industry, to look out the company’s costs problems and find out the reasons; Secondly, respectively from the two aspects of procurement cost and warehouse cost, then put forward the solutions of Sanfeng Company’s current situation; Finally, find out the balance point between these two costs, using the economic purchasing quantity, to selective analyze the procurement and warehouse costs control in Sanfeng Glass Company.

Keywords Procurement costs Warehouse costs Cost control