摘要:本文从降低采购成本和仓储成本的控制方法出发，不仅要分别降低采购成本和仓储成本，更要从这两个互相矛盾的成本中找到一个平衡点，使得采购成本和仓储成本的储备成本最低，以降低公司的总成本。

　　　论文主要采用文献收集、对比分析、因素分析、趋势分析等方法对三沣玻璃公司的采购成本和仓储成本进行分析与控制。首先分析了三沣玻璃公司近三年采购成本和仓储成本的现状，通过内部比较、并剔除产量因素，计算单位采购与仓储成本，进而与玻璃行业的采购成本和仓储成本相比较，找出存在的问题和原因；其次，分别从采购成本和仓储成本两方面提出对三沣玻璃公司现状的解决办法；最后，找到采购成本和仓储成本的平衡点，即经济订购批量，重点分析控制三沣玻璃公司的采购和仓储成本。

关键词 采购成本；仓储成本；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