1物资管理中存在的问题一是物资采购作为一个非常重要的环节未得到足够的重视,影响了物资批量采购的效能作用。二是主观意识不强,对物资管理的重要性了解不够。物资管理规章制度不健全,企业本位主义思想严重,对各项制度执行不力,管理手段落后。管理人员意识淡薄,甚至存在暗箱操作、幕后交易等腐败现象,管理人员的素质有待提高。三是物资供应和采购计划不到位。有些单位没有根据生产任务编制物资供应计划,盲目采购,物资或积压或短缺。四是管理意识不到位,事后算账。有些领导则认为,成本管理完全是财务部门的职能。企业成本管理意识的不到位直接导致 A material management problems First, material procurement as a very important aspect has not been given enough attention, affecting the effectiveness of bulk procurement of materials. Second, subjective awareness is not strong, the importance of material management is not enough understanding. The materials management rules and regulations are not perfect, the enterprise self-centered ideology is serious, the implementation of various systems is not strong and the management tools are backward. The management staff have weak consciousness, even there are corrupt phenomena such as secret operations and behind-the-scenes transactions. The quality of managers needs to be improved. Third, material supply and procurement plans are not in place. Some units did not compile material supply plans, blind procurement, supplies or backlogs or shortages according to production tasks. Fourth, management awareness is not in place, afterwards. Some leaders believe that cost management is entirely the function of the finance department. Enterprise cost management awareness is not a direct result of