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公路桥梁施工企业是一个劳动密集型行业,随着人工成本费用的提高,在其成本费用构成中材料所占比重略有降低,但材料在成本费用构成中所占比重超过了70%,由此看来材料的管理是公路桥梁施工管理的关键环节,合理利用好材料,加强材料的管理与控制具有一定的现实意义。本人一直在公路桥梁施工企业从事财务会计工作,深知加强材料管理有助于降低材料成本,提高企业经营的利润。本人在与材料部门打交道过程中,对材料管理中存在的问题也略有研究,下面就公路桥梁施工企业中的材料管理问题发表自己的见解。
Highway bridge construction enterprise is a labor-intensive industry. With the increase of labor cost, the proportion of materials in the cost and expense composition slightly decreases, but the proportion of materials in the cost and expense constitutes more than 70% It seems that the material management is the key link in the construction management of highway bridges. It is of practical significance to make good use of materials and strengthen the management and control of materials. I have been engaged in financial and accounting work in highway bridge construction enterprises. I understand that strengthening material management helps to reduce the cost of materials and increase the profits of business operations. I deal with the material department in the process of material management problems are also a little study, the following highway bridge construction companies in material management issues their own views.