구매 분야에서 전통적으로 원가 관리의 중요성이 강조되어 왔으나 원가를 구매 분야의 업무에만 한정시켜 연구가 진행되었다. 본 연구에서는 원가 분야를 구매 기능 전체와 공급자 관리까지 연계한 새로운 원가 관리 분석의 모형을 제시하고 구매자와 공급자간의 전통적인 win-lose 관계가 아닌 새로운 시각의 신 구매 원가 관리의 시스템의 개념과 실천 방안들을 살펴보고자 한다.
Cost management in the purchasing field has been considered as very important area to focus. However, the research of cost management works has confined its domain on the purchasing field alone. This study attempts to build up the new model to explain the interaction between the effort of cost management in purchasing function, supplier management and overall business operations. Based on the categories of the purchasing activities, this paper analyzes the main focus of purchasing management, supplier management and business operation. Also, traditionally, the cost savings between buyer and supplier have been treated as a win-lose game, but this paper shows the new way of doing cost savings without hurting one party. The concepts and applications of the new cost savings are addressed.
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