论采购价格不等于生产成本

　　参考文献：

　　六西格玛管理体系水墨平衡

　　林俊：企业生产管理成本核算、分析与控制包装贸易

　　国家标准：GB T—1011—191单面涂布白板纸包装装潢

　　Reference:连线加工

　　Six Sigma management system印刷工艺

　　Lin Jun: enterprise production management cost accounting, analysis and control凹印

　　National standard: T GB - 191 - 1011 - sided coated paper board设备

　　在瓦楞包装企业制造业利润越来越薄知识产权，生存危机越来越重的环境压力之下，几乎所有的企业都把目光盯在了采购成本之上。采购成本自然会对生产成本造成影响，但究竟如何影响却是我们必须重视的一个客观而严峻的问题，那就是我们作为生产制造业的企业，究竟是盯着采购成本还是关心生产成本包装总论，不要习惯性地认为采购成本就是生产成本，其实这是一个既有联系，却绝对不是正比的矛盾关系。有的情况下生产成本会随着采购成本的上升而上升，而有些情况下，生产成本和采购成本在一定范围内却是恰好相反的关系。尤其是胶印瓦楞包装企业的特征最为明显包装贸易，却也最容易误导管理者的感觉与决策。惠普

　　Purchasing cost is not equal to the cost of production显影

　　In the manufacturing profit more and more thin, survival crisis is more and more serious environmental pressure, almost all companies are focus on the procurement cost. Purchasing cost will naturally affect the cost of production, but we must pay attention to how influence is an objective and serious problem, that＇s what we as a manufacturing enterprise, is staring at the purchasing cost or care about the cost of production, not habitually people purchasing cost is the cost of production, this is actually a some connection, but definitely not proportional relations of contradictions. In some cases the cost of production will rise with the procurement costs rise, and in some cases, the production cost and purchasing cost is just the opposite relationship. Especially the paper the characteristics of the offset printing corrugated packaging enterprise is most obvious, is also the most easy to mislead the manager feels and decision-making.排版

　　关键字： 采购价格      生产效率      质量合格率    生产成本RIP