在现代企业中,物料管理与成本控制是企业管理中最基本的立足点。设定合理的物料管理目标,就是设定理想的成本控制目标,即物料管理具有追求成本控制极限的“理想性”特征。成本控制来自于多方面的控制,但在生产企业,物料控制的好坏,直接影响产品成本的高低和企业的利润。因此,有组织、有计划地运用物料管理来降低 In modern enterprises, material management and cost control are the most basic footholds in business management. Set a reasonable goal of material management, is to set the ideal goal of cost control, material management has the pursuit of cost control limit “ideal ” characteristics. Cost control comes from a wide range of control, but in manufacturing enterprises, material control is good or bad, directly affect the level of product costs and corporate profits. Therefore, the organized and systematic use of materials management to reduce