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加强材料管理是企业管理中重要的一环;从资金的角度来看,企业的材料储备资金一般要占全部定额流动资金的一半以上;从成本角度来看,材料成本一般要占全部成本的80%以上,因此,降低材料成本,是企业提高经济效益,全面完成财务指标最重要的问题。降低材料成本,一方面要节约消耗,从生产使用的数量上降低;一方面要降低材料价格,从采购的过程中寻求节约。本文主要是谈后一方面的问题,并用天津钢厂的实例加以说明。
Strengthening material management is an important part of enterprise management; from the perspective of capital, the company’s material reserve funds generally account for more than half of all fixed-equity liquidity funds; from the perspective of cost, material costs generally account for 80 percent of total costs. More than %, therefore, reducing the cost of materials is the most important issue for enterprises to improve economic efficiency and fully complete financial indicators. To reduce the cost of materials, on the one hand, it is necessary to save on consumption and reduce the number of production uses; on the one hand, it is necessary to reduce the price of materials and seek to save from the procurement process. This article mainly discusses the problems on the one hand and explains it with the example of Tianjin Steel.