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材料采购是企业成本支出的主要部分,对于企业后续的发展有着非常重要的意义。但是,现阶段,我国许多的的企业在进行材料采购工作时面临着较多的问题,这些问题不利于企业进行生产成本的控制,会导致企业成本支出的增加,进而影响企业的长远发展,因此企业需要对材料采购进行财务管理,依托财务管理,进行企业生产成本的控制,材料采购是企业财务管理重点要进行的工作。本文主要分析了企业的材料采购对于企业发展的重要意义,材料采购环节遇到的困境和难题,以及企业在财务管理之下进行有效的材料采购的措施。
Material procurement is the main part of the enterprise cost, which is very important for the follow-up development of the enterprise. However, at this stage, many enterprises in our country are faced with many problems in the procurement of materials. These problems are not conducive to the control of production costs, which will lead to the increase of enterprise cost and thus the long-term development of the enterprises. Therefore, Enterprises need to financial management of material procurement, relying on financial management, control of production costs, material procurement is the focus of corporate financial management to be carried out. This article mainly analyzes the importance of materials procurement for the enterprise development, the difficulties and problems encountered in the procurement of materials, and the measures for enterprises to carry out effective materials procurement under the financial management.