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机械工业企业中,材料成本一般约占产品总成本的60%—70%。坚持不懈地深入挖掘降低材料成本,是企业全方位降成本的一个重要课题。企业降低材料成本,除了发动群众节能降耗等措施外,物资采购工作更是一个重要方面。笔者拟结合企业的实际情况及个人的工作实践,就企业内部建立和完善物资采购监督管理机制的几个基本问题谈几点粗浅体会。一、首先要明确物资采购监督的范围和机构
Machinery industry enterprises, the cost of materials generally account for about 60% -70% of the total cost of the product. Unceasingly digging to reduce the cost of materials is an important issue for enterprises to reduce costs in all aspects. Enterprises to reduce material costs, in addition to mobilize the masses to save energy and other measures, the procurement of materials is an important aspect. The author intends to combine the actual situation of enterprises and personal work practices, to establish and improve internal material procurement supervision and management mechanism of several basic issues to talk about some superficial experience. First, we must first specify the scope of materials procurement supervision and agencies