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来源:百度知道 编辑:UC知道 时间:2024/06/23 07:09:17
材料是生产企业资产中数量最大的流动资金,是企业为销售而耗用的储备资产,对产品质量起着至关重要的作用,如何在保证质量的前提下,节约材料成本就是制造企业至关重要的一步。材料成本控制也是内部控制,既是企业自身提高成本管理、资金管理和质量管理的需要,也是建立现代企业制度的需要。
随着企业进入开放的经济时代,新经济、新业务、新的购销方式的不断出现,只有把内部监控寓于企业生产、建设的各环节,真正发挥好财会人员的监督作用,实现企业的科学管理,才能防微杜渐,确保实现企业的降耗增效之目的。尤其在制造企业中,材料成本是生产成本的主要组成部分,加强材料的核算与管理,对提高物资管理水平,加快资金周转,降低产品生产成本,增加企业经济效益等都具有重要的意义
With the development of science and technology, a variety of increasingly sophisticated methods of processing machinery, the original labor and materials, manufacturing costs one-third of the world situation has gradually become the main raw materials and manufacturing cost structure. The labor cost has been greatly reduced, in some high-automation businesses and even accounting for less than 1%. Material costs in the manufacturing sector accounted for 50% more than in other industries from 30% to 70%, raw materials determines the proportion of its cost reduction measures plays an important role.
Material production assets in the largest number of liquidity for corporate sales and consumption of reserve assets, product quality plays a vital role in how the premise of guaranteeing quality, cost-saving materials is related to manufacturing An important step. Material cost control is also the internal control is their own business to improve cost management, fund management and q