供暖行业是个传统行业，受企业性质及盈利空间所限，“高端人才”储备不多，尤其在民营供暖企业；采购成本的深度管理一定需要多部门交汇合作，所以这个给采购成本管理带来“天然”不利条件。除此之外，供暖行业麻雀虽小五脏俱全，涉及专业比较多，所以“天然”形成少量多样，分散了供应商管理的筹码，增加了成本管理难度。H民营供暖公司是第一批进入的民营供暖公司，从初创期的摸索后，经历了技术节能创新和经营模式创新，公司规模快速增大，发展成为民营供暖企业中的佼佼者，与此同时也积累了较多的采购问题。本文以H民营供暖公司为例，借鉴了国内外有关成本控制方面的研究成果，对该企业的成本控制现状进行了分析，并对其存在的问题进行了剖析，最后提出了相应的解决措施。

整个研究过程，首先对背景及意义、内容及方法等进行概述，明确论文的研究框架，同时对相关的概念、理论基础、国内外研究现状进行梳理，为后文的分析奠定理论基础；其次对H民营供暖公司采购情况进行梳理，结合搜集的数据资料，分析H民营供暖公司采购成本管理现状；然后通过问卷调查，从物资成本管理、采购执行管理、采购流程管理、供应商管理等方面分析H民营供暖公司采购成本管理存在的问题及原因；最后制定相应的H民营供暖公司采购成本管理策略。

得到的研究结论有：物资成本管理存在的问题包括物资成本监管缺失、管理不成闭环、物资成本核算手段落后；采购执行管理存在的问题包括分散零星采购过多、采购执行环节管理薄弱（采购合同签署不及时，采购订单、验收货及结算管理不及时）；采购流程管理存在的问题包括采购询价方式不合理、采购审批流程复杂；供应商管理存在的问题包括缺乏科学的供应商评价体系、供应商管理不完善。物资成本管理策略包括完善物资成本监管机制、引入总拥有成本模型计量物资成本；采购执行管理策略包括优化分散零星采购模式、提高采购部门协作程度、强化采购人员绩效考核；采购流程管理策略包括完善采购询价方式、优化采购流程、基于ERP系统打造信息化采购平台；供应商管理策略包括建立科学的供应商评价体系、优化供应商管理策略。

The heating industry is a traditional industry. Limited by the nature of the enterprise and the profit space, the reserve of "high-end talents" is not large, especially in private heating enterprises; However, the in-depth management of procurement costs must require the convergence and cooperation of multiple departments, which brings "natural" disadvantages to procurement cost management. In addition, although the sparrow in the heating industry is small and has five internal organs, it involves many specialties, so "natural" forms a small number of varieties, which disperses the chips of supplier management and increases the difficulty of cost management. H private heating company is the first batch of private heating companies to enter. After groping in the initial stage, it has experienced technological and energy-saving innovation and business model innovation, and its scale has rapidly increased, and it has developed into the leader of private heating enterprises. At the same time, it has accumulated many procurement problems. This paper takes H private heating company as the research object, based on the research results of cost control at home and abroad, analyzes the current situation, problems and causes of the company's cost control, and puts forward the improvement strategy of the company's cost control.

The research process begins by summarizing the research background and meaning, research content and methods, and clarifying the research framework for the article. As well as sorting out relevant concepts, theoretical underpinnings, and research status at home and abroad, thereby laying a theoretical foundation for the analysis of the text that follows. Secondly, it combs the procurement situation of H private heating company, and analyzes the current situation of cost reduction and efficiency increase management of H private heating company in combination with the collected data. Thirdly, through the design of the questionnaire, the problems and reasons of H private heating company's procurement cost reduction and efficiency increase management are analyzed from the aspects of procurement cost management, procurement execution management, procurement process management, supplier management, etc. Finally, the corresponding H private heating company's procurement cost reduction and efficiency increase management strategy is formulated.

The research conclusions are as follows: the problems of procurement cost management include the lack of procurement cost supervision, the management is not closed loop, and the procurement cost accounting method is backward; The problems in procurement execution management include too many scattered and sporadic procurement, weak management of procurement execution links (untimely signing of procurement contracts, untimely management of purchase orders, acceptance of goods and settlement); The problems in procurement process management include unreasonable procurement inquiry method and complex procurement approval process; The problems of supplier management include the lack of scientific supplier evaluation system and the imperfect supplier management. The procurement cost management strategy includes improving the procurement cost supervision mechanism, introducing the total cost of ownership model to measure the procurement cost; The procurement execution management strategy includes optimizing the decentralized and sporadic procurement mode, improving the cooperation degree of the procurement department, and strengthening the performance evaluation of the procurement personnel; The procurement process management strategy includes improving the procurement inquiry method, optimizing the procurement process, and building an information procurement platform based on the ERP system; Supplier management strategy includes establishing scientific supplier evaluation system and optimizing supplier management strategy.