所谓用料管理,就是通过运用材料消耗工艺定额、实物量统计和价值核算相结合的方法,对原材料从投入至产品完工,全部生产过程中的消耗变量实行动态管理.使之达到掌握和控制消耗、提高使用效果和节约降耗的目的。下面笔者就机电工业企业的用料管理作一探讨。 The so-called material management is the use of a combination of material consumption process quotas, physical quantity statistics and value accounting methods, the raw materials from input to the completion of the product, all the production process of the consumption variables dynamic management, to achieve control and control of consumption , improve the use of results and save the purpose of saving. The author hereby discusses the use of materials management for mechanical and electrical industrial companies.