摘要
材料是指企业在生产过程中为销售或耗用而储备的各种有形资产,是企业存货的主要内容,也是构成资产负债表中流动资产的一个重要项目。因此,材料管理的好坏已成为衡量企业管理制度是否完善、材料储备是否合理、流动资金占用是否最佳的重要标志。
The material is all kinds of reserve tangible assets for sale or consumption in the production process and is the main contents of business inventories,and also an important project of floating assets in the assets balance sheet.Therefore,the quality of materials management has become the important symbol of measuring the management system perfect or not,material reserves reasonable or not,the occupation of floating assets is the best or not.
出处
《价值工程》
2010年第32期74-74,共1页
Value Engineering
关键词
材料
材料管理
资金周转
materials
materials management
turnover of funds
