材料成本控制是企业财务管理重要的组成部分,对企业材料成本进行严格管控,可以有效减少不必要的材料浪费,降低生产成本扩大利润,以增强企业产品竞争力。民爆企业原料在使用、储存过程中不确定因素较多,材料成本管理难度较高。阐述民爆企业材料成本管理现状及存在问题,并提出解决策略。 Material cost control is an important part of the enterprise’s financial management. It strictly controls the material costs of the enterprises, which can effectively reduce unnecessary material waste, reduce production costs and expand profits, so as to enhance the competitiveness of enterprises’ products. Explosive enterprises in the use of raw materials, storage of uncertainties in the more material cost management is more difficult. Expounds the current situation and existing problems of civil explosive material cost management and puts forward the solution strategy.