摘要
机旁备料是指已经摊入成本且为了方便使用而存放在二级单位现场的少量易损易耗件、事故件等.由于种种原因,导致大量备件提前摊入成本并放在二级单位变成机旁备料,不仅占用了企业大量流动资金,而且由于保管不善,丢失浪费十分严重.通过采取措施和加强管理2011年末至2013年四月消耗机旁备料库存3500万元,有力促进了备件消耗资金的降低.
The field spare parts is a small amount of consumption parts and emergency parts. Their prices are included into cost and stored at the field of level-two unit for the sake of convenient. A lot of spare parts are included into the cost in advance and placed at the level-two unit due to various reasons. A great amount of enterprise cu,.rrent capitals,are occupied and the phenomenon of waste and loss are very serious due to improper care. Through adopting measures and strengthening management, promote the decrease of spare parts funds consumption greatly. The stock of field spare part valuing at 35 million Yuan is consumed from the end of 2011 to April of 2013.
出处
《冶金设备管理与维修》
2014年第5期67-68,70,共3页
Metallurgical Equipment Management and Maintenance
关键词
机旁备件
消耗资金
ERP
Field spare parts, consumption capital, ERP