At the stage of purchasing, this paper put forwards fuzzy analytic hierarchy process to solve multiple suppliers choices, then choose activity-based costing strengthen the management of single supplier. So it can control purchasing cost under the precondition of materials 'quality and delivery date. 在采购阶段,提出运用模糊层次分析法对多个供应商进行选择,并运用作业成本法加强对单个供应商的管理,在保证采购物资质量、交货期的前提下,控制采购成本。