摘要

In many industries, the purchase cost is accounted for over 60% of enterprise's sales revenue. Therefore, in the purchase procedures of supply chain, the power of purchase price negotiation plays an important role to increase enterprise's sales revenue and profits. By "purchase price negotiation" we mean that purchasing companies reasonably negotiate about purchase price with suppliers, not blind bargaining. The paper references related scholars's research results about purchase price negotiation, based on the relevant theories of purchase price negotiation, uses break even analysis to guide reasonable purchase price negotiation, to improve the purchase's value of enterprise.