工业企业物料成本控制的内容及策略

The Content and Strategy of Cost Control About Materials In Industry Corporation

工业企业物料成本控制的根本,是对企业各阶层员工的成本责任管理,其主要内容是制定落实物料额定耗损率,文中围绕材料采购、运输、仓储和生产加工等4大环节分别进行了分析,并以蜂蜜山乳业公司成本控制制度为例,探讨了以物料耗损定额控制为基础和核心、以推行产量、质量和效益挂钩工资为助推器的新型物料成本控制策略。

The key of cost control about materials in industry corporation is the management of cost responsibility for every employee, the main content of which is to establish and carry out the fixed material depletion rate. Four aspects about purchasing of material, transportation, storage and production are analyzed in the article. Taking cost control system of Mifengshan Milk Corporation as the example, the strategy of new type cost control about materials which are controlling the material depletion as basis and core, and implementing the production, quality and efficiency wages as the booster is discussed here.