材料成本在工程成本中占有相当大的比重。因此,材料成本管理成为铁路施工企业的重要工作。本文阐述了终路施工企业应准确认识材料成本管理的重要性,建立细致的成本预算和分析制度,科学制定材料目标成本;加强材料采购、检验、出入库及保管等各个环节的管理和控制;强化内部审计的监督检查、信息反馈工作。 Material costs account for a significant portion of engineering costs. Therefore, material cost management has become an important task for railway construction enterprises. This article elaborates that the final construction enterprises should recognize the importance of material cost management accurately, set up detailed cost budget and analysis system, scientifically set the target cost of materials, strengthen the management and control of material procurement, inspection, storage, storage and other aspects; Strengthen the supervision and inspection of internal audit, information feedback.