随着我国市场经济的发展，全球性竞争愈演愈烈。在这种环境下，企业要做大做强，必须规范各项成本支出，在重大决策上提高科学性、减少盲目性，获得低成本优势，增强企业竞争力，促进企业自身的发展。

成本管理是制造业企业获取利润的保证,也是企业挖潜的主要措施。制造企业正尤其对成本控制提出了更高的要求。加强对供应商的管理，加强企业与供应商之间的合作，促进企业供应链的顺畅发展，从而整体上降低企业的制造成本，而传统的成本控制通常是通过一味地与供应商的价格谈判来实现。

本文以德国在华电气企业-MM公司为例，从战略采购的角度介绍降低采购成本的最新理论和成功经验；通过在对供应商的管理过程中，说明如何通过供应商的管理，从物流和供应链的角度来控制成本，以达到降低采购成本和提升企业核心竞争力之目的。

关键词：供应商管理；成本控制、采购、库存控制、供应商库存管理

As China's market economy, increasing global competition. Under such circumstances, to do big business and stronger, we must standardize the cost and expenditure, improve at the major decision-making on science, to reduce blindness, access to low-cost advantages, improve the competitiveness of enterprises, and promote their own development.

Cost management are manufacturing enterprises to obtain a guarantee of profits, but also business potential of the major initiatives. Manufacturing enterprises in particular, cost control is a higher demand. To strengthen the supplier's management, to strengthen the business and cooperation between the supplier and promoting the smooth supply chain development, thereby reducing overall manufacturing costs, and traditional cost control is usually adopted only with the supplier's price negotiations to achieve.

In this paper, the German electrical companies in China-MM for example, from the perspective of strategic sourcing to reduce purchasing costs introduce the latest theories and successful experience; through in the supplier management process, describes how the adoption of supplier management, from logistics and the perspective of the supply chain to control costs in order to achieve lower purchasing costs and enhance the core competitiveness of enterprises purposes.

Keywords: supplier management; cost control, procurement, inventory control，VMI