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企业要取得较好的经济效益,就必须狠抓材料供应工作,而抓好材料消耗的用料管理,是节约原材料,控制材料消耗来促进生产,降低材料成本的重要环节。也只有在生产过程中进行材料消耗的严格经济核算,才能充分发挥材料供应工作对生产的能动作用,开展用料管理工作是保证顺利实现企业目标的行之有效的方法之一。所谓用料管理,就是从“生产过程是物流,价值流和资金流的统一”这一基本观点出发,直接对生产过程的用料进行管理,它贯穿于从投料(下料)开始到产品(零件)入库为止的产品制造全过程。搞好用料管理,要求作好以下五个方面的工作:
To achieve good economic benefits, enterprises must pay close attention to the supply of materials, and do a good job in the management of materials used for materials consumption, which is an important part of saving raw materials, controlling material consumption to promote production, and reduce material costs. Only strict economic accounting of material consumption during the production process can make full use of the material supply work for production. The implementation of material management work is one of the effective methods to ensure the smooth realization of business goals. The so-called material management, from the basic point of view of “the production process is the unification of logistics, value flow, and capital flow,” directly manages the materials used in the production process. It runs through the process of feeding materials (starting materials) and products ( The entire process of manufacturing the parts) is completed. Doing a good job in managing materials requires the following five aspects: