试论企业材料成本的管理与控制

On the management and control of costs of materials for enterprises

文章总结了材料采购过程中存在的监督管理问题,分析了在市场不断开放的新形势下,如何把好材料采购关口,降低材料成本,给出了解决的对策。

In this paper author sums up the problems about supervision and management existing in the materials-purchasing process,makes analysis how to check on the materials-purchasing sector in order to reduce costs of materials under the new situation of the gradually opening up of markets and gives the solution countermeasure.