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不少大中型企业每年都要报废一定数量的原材料和备用件,有的报废金额达百万元以上。笔者最近对某大型工业企业1991年报废的110种材料进行了分析。报废的原因:一是原来采购的材料不符合新工艺的要求,由于长期积压而报废。这类有23个品种,金额4.10万元。占报废总额的2.19％。二是在产品更新换代和结构调整之前,供应部门没有很好摸清家底,科研、技术部门及主管领导也没有考虑对原有材料的利用和处理,以致造成积压。这类材料有35个品种,金额30.97万元,占报废总额的16.56％。三是有些材料到库后未及时检验,或虽检验并发现不合理,但价款已付,又无合同为据,无法退货,这类材料有14个品种,金额28.87万元,占报废总额的15.44％。四是有些材料长期积压未及时处理,以致锈蚀
Many large and medium-sized enterprises have to scrap a certain amount of raw materials and spare parts every year, and some scrapped more than a million yuan. The author recently analyzed 110 types of materials scrapped by a large industrial enterprise in 1991. Reasons for scrapping: First, the originally purchased materials did not meet the requirements of the new process and were scrapped due to long-term backlog. There are 23 varieties of this type, amounting to 41,000 yuan. Accounted for 2.19% of the total amount of discarded. Second, before the product replacement and structural adjustment, the supply department did not make a good sense of the family, and the scientific research, technical departments, and supervisory leaders did not consider the use and processing of the original materials, resulting in a backlog. There are 35 varieties of this type of material, the amount of 309,700 yuan, accounting for 16.56% of the total amount of discarded. Third, some materials were not tested in time after they arrived at the library, or the inspections were found to be unreasonable, but the price was paid, and there was no contract to support the return. This type of material had 14 varieties and the amount was 287,700 yuan, accounting for the total amount of discarded. 15.44%. Fourth, the long-term backlog of some materials is not treated in time, resulting in corrosion