随着经济的发展,许多企业在日趋严峻的竞争压力下,把控制成本作为开辟第二利润源、提升竞争力的手段。作为企业成本控制工作之一的物资管理工作,如何在生产材料价格不稳定的情况下,既保证生产需要的供应,又实现材料成本的控制?笔者认为要从物资管理环节的细微处出发。 With the development of economy, many enterprises take the control cost as the means to open up the second profit source and enhance their competitiveness under the increasingly severe competitive pressure. As one of the enterprise cost control materials management work, how to ensure the supply of production needs, but also to achieve the material cost control in the case of instability in the production of materials prices? I believe that from the material management aspects of the nuances.