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在生产企业中,材料成本是生产成本的主要组成部分,加强材料的核算和管理,对提高物资管理水平,加快资金周转,降低产品生产成本,增加企业经济效益,都具有十分重要的意义。因此,强化材料管理,降低生产成本,提高经济效益,是企业在经营管理中的一项重要内容。按照企业现代化管理的要求,使用物资管理系统对物资进行核算,是联系各个单位、部门的纽带,是
In the production enterprises, the material cost is the main component of the production cost. It is of great significance to strengthen the accounting and management of materials, increase the level of material management, accelerate the turnover of funds, reduce the production costs of products, and increase the economic benefits of enterprises. Therefore, strengthening material management, lowering production costs, and improving economic efficiency are an important part of the business management. In accordance with the requirements of modern management of enterprises, the use of material management systems for the accounting of materials is a link between all units and departments.