物资消耗定额的管理是企业管理过程中的一项基础工作。它在企业管理中起着重要的作用。现在,一般企业中材料费在工业产品成本中占70%左右的比重。煤矿生产比较特殊,消耗的主要是辅助材料,材料费在原煤成本中亦占30%以上的比重。在成本中其他费用不易降低的情况下,降低物资消耗就成了降低产品成本的 The management of material consumption quota is a basic work in the process of enterprise management. It plays an important role in business management. Nowadays, the material cost of general enterprises accounts for about 70% of the cost of industrial products. Coal production is rather special, the main consumption of auxiliary materials, materials costs in the cost of raw coal also accounted for more than 30% of the proportion. In the cost of other costs is not easy to reduce the circumstances, reducing material consumption has become a lower product cost