物资管理是工业企业管理的重要组成部分。工业企业的物资管理是对企业所需的原料、材料、燃料、工具和备件等生产资料进行有计划的组织供应和管理。如何做到既能确保工业企业的正常运行,又能降储备、保供应、降费用是现代化企业管理的一项重要内容。马克思曾指出“流通时间越是等于零近于零,资本的功能就会越大,资本的生产效益和价值增值就会越大”。对于企业而言,储备的物资越多,储备时间越长,储备的费用就越大,资金周转的时间就越长,还会造成物资有形和无形损耗。不合理的物资储备对企业的经济效益产生直接影响。物资储备量在能满足物资供给的合理数量界限内是必要的,超出就是浪费。物资储备量在生产流通资金中占有很 Material management is an important part of the management of industrial enterprises. Material management in industrial enterprises is the planned supply and management of the means of production of raw materials, materials, fuels, tools and spare parts required by enterprises. How to do this not only ensures the normal operation of industrial enterprises, but also reduces reserves, guarantees supply and reduces costs, which are an important part of modern enterprise management. Marx once pointed out that “the more the time of circulation equals zero or nearly zero, the greater the function of capital will be, and the greater the production efficiency and value added of capital will be.” For enterprises, the more material reserves, the longer the reserve time, the greater the cost of reserves, the longer the cash flow, but also result in physical and physical loss of material. Unreasonable material reserves have a direct impact on the economic benefits of the enterprise. Material reserves in the material supply to meet the reasonable number of limits is necessary, beyond is a waste. Material reserves in the production and distribution of funds occupy very