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合理管理材料成本是提高企业利润,进行可持续发展的有效途径之一,但是我国一些企业,尤其是中小企业明显没有树立正确的材料成本核算以及控制的理念。中小企业材料成本核算存在一些不规范、成本控制不成熟现象,影响了企业的利润率。阐述材料成本核算概念以及对材料成本核算加强控制的必要性,总结中小企业材料成本核算与控制中存在的问题,提出能够完善材料成本核算和控制质量的策略。
Rationally managing the cost of materials is one of the effective ways to improve corporate profits and carry out sustainable development. However, some enterprises in our country, especially small and medium-sized enterprises, have obviously failed to establish the correct concept of material costing and control. SME material cost accounting there are some irregularities, immaturity control, affecting the profitability of enterprises. It elaborates the concept of material cost accounting and the necessity of strengthening the control of material cost accounting. It summarizes the existing problems in material cost accounting and control of SMEs, and puts forward some strategies to improve material cost accounting and control quality.