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辅助材料公示的意义及案例

Publication of auxiliary materials and its significance
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摘要 当前矿业形势下行,降低成本成为矿山施工企业市场竞争的生存之道。材料成本是成本控制的重点,建筑施工企业一直探索降低材料成本的方法,直接材料承包、单机台考核、周转材料、低值易耗品重复利用、收旧利废都是降低材料成本的有效手段。在辅助材料的控制管理上,由于材料领用波动大,与作业量关联性小,是材料成本管理中的难点,将辅助材料消耗与区队长工资挂钩考核或以区队名义对其进行承包都是对辅助材料管控的积极探索。 At present, downward pressure on the economy of mining industry has increased. Reducing cost has become a key way for mining construction enterprises to survive in the fierce market competition. The control of material cost is one of the crucial points of cost management. Construction enterprises are always exploring new approaches to reduce the cost of materials, such as direct materials contracting, assessment of single unit, circulating materials and low-value consumables, utilizing the waste. But it is very difficult to control the consumption of auxiliary materials because of the fluctuation of getting and using materials and it has low correlation with work quantities. Linking the captain's pay to the consumption of auxiliary materials or contract the auxiliary materials will be a new way.
作者 武晓东
出处 《中国矿山工程》 2016年第4期110-112,115,共4页 China Mine Engineering
关键词 辅助材料 公示 ERP 材料核算 日偏差 auxiliary materials publication ERP material accounting daily deviation
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