低值易耗品是指单项价值在规定标准以下,或使用期限不满一年,不能列作固定资产管理的各种工具、管理用具、劳动保护用品等。它虽然被列为材料类进行核算,但又不同于材料在生产中一次被消耗掉。因此,管好在用低值易耗品,对企业改善资金管理和成本管理有重要意义。下面就 Low-value consumable goods refers to the individual value below the prescribed standard, or the use of less than one year, can not be classified as fixed assets management tools, management tools, labor protection products. Although it is classified as a material category, it differs from the material being consumed once in production. Therefore, good management of low-value consumables, to improve the management of enterprises and cost management is of great significance. Below