论文部分内容阅读
低值易耗品是企业流动资产中不可或缺的一个重要组成部分,但因其价值低、品种多、数量大、易损耗,购置报废频度高,具有较强的流动性、易产生管理漏洞等因素,使其管理起来有一定难度。对油田企业来说,低值易耗品虽然非直接生产材料,但作为生产过程中的一种重要生产资料,其资金占用量较大,因此,如何管好、用好低值易耗品,为企业节约资源,提高资金使用效率,就成了企业不可忽视且必须面对的问题。
Low-value consumables is an indispensable part of an enterprise’s current assets. However, due to its low value, large variety, large quantity, easy consumption, high frequency of purchase and disposal, strong liquidity and easy management Loopholes and other factors, to manage it a certain degree of difficulty. For oilfield enterprises, although low-value consumable goods are not directly produced materials, they have a large amount of funds as an important means of production in the production process. Therefore, how to manage and make good use of low-value consumables, For enterprises to save resources and improve the efficiency of the use of funds, it has become a business can not be ignored and must face the problem.