材料核算是装饰工程施工准备工作的首要环节,同时也是材料采购的依据和工程成本核算的基础。一般地讲,不可能将所需材料计算得非常准确,如果计算少了,会出现材料欠缺、工程窝工和工期拖延;而计算多了则会造成材料浪费和资金占用。根据常年的积累和经验,提出常用装饰材料损耗率见表1,经过计算单个工种或单个工作面的材料数量,加上一个损耗量(材料数量乘以损耗 Material accounting is the most important part of construction preparation for decoration project. It is also the basis for materials procurement and the basis for engineering cost accounting. In general, it is impossible to calculate the required material very accurately, and if the calculation is small, there will be lack of materials, construction work and delay of the construction period; more calculation will result in material waste and capital occupation. According to the perennial accumulation and experience, put forward the loss rate of commonly used decorative materials in Table 1, after calculating the number of materials of a single type of work or a single face, plus a loss (material number multiplied by loss