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物资消耗定额,是指在一定的生产条件下,为完成单位合格产品(或单位工作量)而合理消耗物资的数量指标。1物资消耗定额的作用一是编制物资计划的重要依据。物资计划申请量=计划期任务量×物资消耗定额。二是衡量物资节约与否的标准。它是开展经济核算和定额发料的必要条件,是企业预算管理的基础,是有计划地合理利用和节约原材料的有效手段。物资的节约不仅是物资消耗的减少,还能引起产品加工时间的缩短、设备磨损的减少、燃料电力的降低,以及仓储运输费用的减少。三是保证物资供应、合理储备,确保安全生产的重要保障。只有查定出先进合理的物资消耗定额,才能准确提报用料计划,用最少的储备保证生产的顺利进行。
Material consumption quota, refers to the number of indicators of the amount of material that is reasonably consumed under certain production conditions in order to complete the unit’s eligible products (or unit workload). 1 The role of material consumption quota First, the preparation of material plans an important basis. Materials planning applications = planning tasks × material consumption quota. Second, measure the standard of material saving or not. It is a necessary condition for carrying out economic accounting and quotas, and is the basis for enterprise budget management. It is an effective means of rationally using and saving raw materials in a planned way. Material savings not only reduce the material consumption, but also lead to product processing time shortened, equipment wear and tear reduction, fuel power reduction, as well as the reduction of storage and transportation costs. Third, to ensure material supply, reasonable reserves, to ensure safe production of an important guarantee. Only by ascertaining the rationality of advanced materials consumption quotas can we accurately report the materials planning and ensure the smooth production with the least reserves.