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任何企业在实际生产建设中都具有周期性,需要对于材料不断进行购买与销售。在材料购买的过程中使用科学的管理模式,是降低企业经济成本的有效途径,增加企业在市场中的竞争力,促进企业经济建设。企业材料购买需要涉及到多个环节,受到企业营销部门与自身条件限制,因此材料采购是一项工作量大并且难度系数高的工作,在实际购买中需要详细设计。材料采购内部控制缺失风险是企业采购工作人员工作质量的保证,具有十分重要的现实意义。
Any enterprise in the actual production and construction are cyclical, the need for continuous purchase and sale of materials. The use of scientific management in the process of material purchase is an effective way to reduce the economic cost of enterprises, increase the competitiveness of enterprises in the market and promote the economic construction of enterprises. The purchase of materials needs to involve many aspects of the enterprise marketing department and its own constraints, so material procurement is a heavy workload and high degree of difficulty in the work, the actual need to purchase a detailed design. The lack of risk in the internal control of material procurement is the guarantee of the quality of the work of purchasing staff. It is of great practical significance.