由于林彪、“四人帮”的干扰破坏,材料核算遭到了严重的破坏.不少单位只是到仓库去收取料单,根本不进行认真的稽核.材料有无短亏和浪费?采购材料的实际成本、库存材料的计划价格、材料价差、耗用材料的实际成本、材料销售的盈亏等等核算是否正确?多半心中无数.因此,材料核算的基础工作必须整顿和加强. 材料采购的审核,必须以供货单位发票与入库单逐笔核对,发现损坏、短缺,应及时查究处理.仓库对各部门开具的领料单,必须套 Due to the interference and damage caused by Lin Biao and the “gang of four,” materials accounting has been seriously damaged, and many units only collect materials from warehouses and do not conduct serious audits at all. Are materials short-lived and wasted? Therefore, the basic work of material accounting must be reorganized and strengthened.Material procurement audit, it is necessary to review the material procurement, the cost of raw materials, the planned price, the material price difference, the actual cost of material consumption, material sales profit and loss, Invoice by the supplier and check-in receipt and found that damage, shortage, promptly investigate and deal with. The warehouse for each department issued picking list, must be set