物料成本是企业成本的重要组成部分,为此企业必须不断学习物料成本管理理论,在吸收先进的物料成本管理方法的基础上,加强和完善物料成本管理,科学合理的编制物料需求;制定物料管理的期量标准;及时统计物料变化;适时做好库存控制和储备金管理,形成一套科学的物料成本管理方法。 The material cost is an important part of the enterprise cost. Therefore, the enterprise must continuously study the material cost management theory, strengthen and improve the material cost management based on absorbing the advanced material cost management methods, and formulate the material requirements scientifically and rationally. Of the volume standards; timely statistical changes in materials; timely inventory control and reserve management, the formation of a set of scientific material cost management methods.